Proot Emilie: what changed
Proot Emilie
Largest movements
- Cash -€6,893
down €6,893 (-24.3%), from €28,402 to €21,509
mainly Receivables within one year (-€6,197) and Advances received (-€3,727)
- Receivables within one year +€6,197
up €6,197 (+66.4%), from €9,333 to €15,530
of which Other amounts receivable: +€7,096
- Deferred charges and accrued income -€3,356
down €3,356 (-25.6%), from €13,112 to €9,756
- Tangible fixed assets +€2,799
up €2,799 (+2,221%), from €126 to €2,925
of which Furniture and vehicles: +€2,925
- Advances received -€3,727
down €3,727 (-100%), from €3,727 to €0
- Trade debts +€1,084
up €1,084 (+26.6%), from €4,077 to €5,161
- Reserves +€910
up €910 (+2.5%), from €36,337 to €37,247
- Tax, wage and social debts +€732
up €732, from €0 to €732
- Gross operating margin -€15,487
down €15,487 (-68.9%), from €22,482 to €6,996
- Taxes -€4,553
down €4,553 (-67.8%), from €6,716 to €2,162
- Financial charges +€1,586
up €1,586 (+232%), from €684 to €2,270
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,973 | €49,720 | -€1,253 | -2.5% |
| Fixed assets | 21/28 | €126 | €2,925 | +€2,799 | +2,221% |
| Tangible fixed assets | 22/27 | €126 | €2,925 | +€2,799 | +2,221% |
| Plant, machinery and equipment | 23 | €126 | €0 | -€126 | -100% |
| Furniture and vehicles | 24 | - | €2,925 | +€2,925 | |
| Current assets | 29/58 | €50,847 | €46,795 | -€4,052 | -8.0% |
| Amounts receivable within one year | 40/41 | €9,333 | €15,530 | +€6,197 | +66.4% |
| Trade receivables | 40 | €6,211 | €5,312 | -€899 | -14.5% |
| Other amounts receivable | 41 | €3,122 | €10,218 | +€7,096 | +227% |
| Cash at bank and in hand | 54/58 | €28,402 | €21,509 | -€6,893 | -24.3% |
| Deferred charges and accrued income | 490/1 | €13,112 | €9,756 | -€3,356 | -25.6% |
| Total equity and liabilities | 10/49 | €50,973 | €49,720 | -€1,253 | -2.5% |
| Equity | 10/15 | €37,337 | €38,247 | +€910 | +2.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,337 | €37,247 | +€910 | +2.5% |
| Distributable reserves | 133 | €36,337 | €37,247 | +€910 | +2.5% |
| Amounts payable | 17/49 | €13,636 | €11,473 | -€2,162 | -15.9% |
| Amounts payable within one year | 42/48 | €13,460 | €11,473 | -€1,986 | -14.8% |
| Trade debts | 44 | €4,077 | €5,161 | +€1,084 | +26.6% |
| Suppliers | 440/4 | €4,077 | €5,161 | +€1,084 | +26.6% |
| Advances received on contracts in progress | 46 | €3,727 | €0 | -€3,727 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €732 | +€732 | |
| Taxes | 450/3 | €0 | €732 | +€732 | |
| Other amounts payable | 47/48 | €5,656 | €5,580 | -€76 | -1.3% |
| Accrued charges and deferred income | 492/3 | €176 | €0 | -€176 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | €294 | -€210 | -41.7% |
| Other operating charges | 640/8 | €1,436 | €1,458 | +€22 | +1.5% |
| Gross operating margin | 9900 | €22,482 | €6,996 | -€15,487 | -68.9% |
| Operating profit (loss) | 9901 | €20,543 | €5,244 | -€15,298 | -74.5% |
| Financial income | 75/76B | €1 | €97 | +€96 | +8,821% |
| Recurring financial income | 75 | €1 | €97 | +€96 | +8,821% |
| Financial charges | 65/66B | €684 | €2,270 | +€1,586 | +232% |
| Recurring financial charges | 65 | €684 | €2,270 | +€1,586 | +232% |
| Profit (loss) for the period before taxes | 9903 | €19,860 | €3,072 | -€16,788 | -84.5% |
| Income taxes | 67/77 | €6,716 | €2,162 | -€4,553 | -67.8% |
| Profit (loss) for the period | 9904 | €13,144 | €910 | -€12,235 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,144 | €910 | -€12,235 | -93.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.