Prootfolio: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Prootfolio
Largest movements
- Tangible fixed assets -€76,530
down €76,530 (-92.2%), from €82,969 to €6,439
of which Land and buildings: -€81,927
- Cash +€74,004
up €74,004 (+21222.9%), from €349 to €74,353
mainly Investment in fixed assets (net) (+€75,602) and Net result for the year (+€34,674)
- Deferred charges and accrued income +€8,571
up €8,571 (+772.9%), from €1,109 to €9,680
- Profit (loss) carried forward +€46,534
up €46,534 (+79.4%), from -€58,602 to -€12,067
- Current portion of long-term debt -€22,797
no longer reported in 2025 (was €22,797)
- Other debts +€14,815
up €14,815 (+520.0%), from €2,849 to €17,664
- Reserves -€11,860
down €11,860 (-14.3%), from €82,982 to €71,122
of which Distributable reserves: -€11,860
- Debts after one year -€11,833
no longer reported in 2025 (was €11,833)
- Gross operating margin +€64,497
up €64,497, from -€22,846 to €41,651
- Depreciation -€3,338
down €3,338 (-78.2%), from €4,267 to €928
- Other operating charges +€1,578
up €1,578 (+109.3%), from €1,444 to €3,022
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,338 | €104,579 | +€6,241 | +6.3% |
| Fixed assets | 21/28 | €83,287 | €6,757 | -€76,530 | -91.9% |
| Tangible fixed assets | 22/27 | €82,969 | €6,439 | -€76,530 | -92.2% |
| Land and buildings | 22 | €81,927 | - | -€81,927 | |
| Plant, machinery and equipment | 23 | €500 | €192 | -€308 | -61.6% |
| Furniture and vehicles | 24 | €542 | €6,247 | +€5,705 | +1052.7% |
| Financial fixed assets | 28 | €319 | €319 | = | 0.0% |
| Current assets | 29/58 | €15,051 | €97,822 | +€82,771 | +549.9% |
| Amounts receivable within one year | 40/41 | €13,593 | €13,788 | +€195 | +1.4% |
| Trade receivables | 40 | €11,398 | €13,062 | +€1,664 | +14.6% |
| Other amounts receivable | 41 | €2,195 | €727 | -€1,468 | -66.9% |
| Cash at bank and in hand | 54/58 | €349 | €74,353 | +€74,004 | +21222.9% |
| Deferred charges and accrued income | 490/1 | €1,109 | €9,680 | +€8,571 | +772.9% |
| Total equity and liabilities | 10/49 | €98,338 | €104,579 | +€6,241 | +6.3% |
| Equity | 10/15 | €42,931 | €77,605 | +€34,674 | +80.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €82,982 | €71,122 | -€11,860 | -14.3% |
| Tax-exempt reserves | 132 | €66,294 | €66,294 | = | 0.0% |
| Distributable reserves | 133 | €16,689 | €4,829 | -€11,860 | -71.1% |
| Profit (loss) carried forward | 14 | -€58,602 | -€12,067 | +€46,534 | +79.4% |
| Amounts payable | 17/49 | €55,408 | €26,974 | -€28,434 | -51.3% |
| Amounts payable after more than one year | 17 | €11,833 | - | -€11,833 | |
| Financial debts | 170/4 | €11,833 | - | -€11,833 | |
| Amounts payable within one year | 42/48 | €43,574 | €26,974 | -€16,600 | -38.1% |
| Current portion of amounts payable after more than one year | 42 | €22,797 | - | -€22,797 | |
| Financial debts | 43 | €5,762 | - | -€5,762 | |
| Credit institutions | 430/8 | €5,762 | - | -€5,762 | |
| Trade debts | 44 | €12,166 | €8,638 | -€3,529 | -29.0% |
| Suppliers | 440/4 | €12,166 | €8,638 | -€3,529 | -29.0% |
| Taxes, remuneration and social security | 45 | - | €672 | +€672 | |
| Taxes | 450/3 | - | €672 | +€672 | |
| Other amounts payable | 47/48 | €2,849 | €17,664 | +€14,815 | +520.0% |
| Non-recurring operating income | 76A | - | €22,246 | +€22,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,267 | €928 | -€3,338 | -78.2% |
| Other operating charges | 640/8 | €1,444 | €3,022 | +€1,578 | +109.3% |
| Gross operating margin | 9900 | -€22,846 | €41,651 | +€64,497 | |
| Operating profit (loss) | 9901 | -€28,557 | €37,700 | +€66,258 | |
| Financial income | 75/76B | €4 | €9 | +€5 | +143.7% |
| Recurring financial income | 75 | €4 | €9 | +€5 | +143.7% |
| Financial charges | 65/66B | €3,378 | €3,034 | -€344 | -10.2% |
| Recurring financial charges | 65 | €3,378 | €3,034 | -€344 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,931 | €34,675 | +€66,606 | |
| Income taxes | 67/77 | €0 | €1 | +€1 | +315.8% |
| Profit (loss) for the period | 9904 | -€31,931 | €34,674 | +€66,606 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,931 | €34,674 | +€66,606 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.