PROOTIS: what changed
Two fiscal 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.
PROOTIS
Largest movements
- Cash -€29,965
down €29,965 (-91.4%), from €32,773 to €2,808
mainly Debts after one year (-€109,133) and Other debts (-€55,170)
- Profit (loss) carried forward +€112,607
up €112,607, from -€75,230 to €37,377
- Debts after one year -€109,133
down €109,133 (-9.9%), from €1.1m to €998,276
- Other debts -€55,170
down €55,170 (-17.4%), from €316,845 to €261,675
- Gross operating margin +€19,890
up €19,890 (+13.3%), from €149,362 to €169,252
- Taxes +€18,878
up €18,878, from -€10,000 to €8,878
- Other operating charges +€5,704
up €5,704 (+453.4%), from €1,258 to €6,962
- Financial charges -€2,358
down €2,358 (-8.8%), from €26,825 to €24,467
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,538,470 | €1,497,153 | -€41,317 | -2.7% |
| Formation expenses | 20 | €197 | - | -€197 | |
| Fixed assets | 21/28 | €1,502,405 | €1,491,205 | -€11,200 | -0.7% |
| Tangible fixed assets | 22/27 | €1,502,405 | €1,491,205 | -€11,200 | -0.7% |
| Land and buildings | 22 | €1,502,405 | €1,491,205 | -€11,200 | -0.7% |
| Current assets | 29/58 | €35,868 | €5,948 | -€29,920 | -83.4% |
| Amounts receivable within one year | 40/41 | €449 | €1,193 | +€744 | +165.9% |
| Other amounts receivable | 41 | €449 | €1,193 | +€744 | +165.9% |
| Cash at bank and in hand | 54/58 | €32,773 | €2,808 | -€29,965 | -91.4% |
| Deferred charges and accrued income | 490/1 | €2,646 | €1,947 | -€699 | -26.4% |
| Total equity and liabilities | 10/49 | €1,538,470 | €1,497,153 | -€41,317 | -2.7% |
| Equity | 10/15 | €4,770 | €117,377 | +€112,607 | +2360.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,230 | €37,377 | +€112,607 | |
| Amounts payable | 17/49 | €1,533,700 | €1,379,777 | -€153,924 | -10.0% |
| Amounts payable after more than one year | 17 | €1,107,408 | €998,276 | -€109,133 | -9.9% |
| Financial debts | 170/4 | €1,107,408 | €998,276 | -€109,133 | -9.9% |
| Amounts payable within one year | 42/48 | €426,292 | €381,501 | -€44,791 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €109,447 | €109,133 | -€314 | -0.3% |
| Trade debts | 44 | - | €1,815 | +€1,815 | |
| Suppliers | 440/4 | - | €1,815 | +€1,815 | |
| Taxes, remuneration and social security | 45 | - | €8,878 | +€8,878 | |
| Taxes | 450/3 | - | €8,878 | +€8,878 | |
| Other amounts payable | 47/48 | €316,845 | €261,675 | -€55,170 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,402 | €11,397 | -€6 | 0.0% |
| Other operating charges | 640/8 | €1,258 | €6,962 | +€5,704 | +453.4% |
| Non-recurring operating charges | 66A | - | €4,942 | +€4,942 | |
| Gross operating margin | 9900 | €149,362 | €169,252 | +€19,890 | +13.3% |
| Operating profit (loss) | 9901 | €136,702 | €145,951 | +€9,250 | +6.8% |
| Financial charges | 65/66B | €26,825 | €24,467 | -€2,358 | -8.8% |
| Recurring financial charges | 65 | €26,825 | €24,467 | -€2,358 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €109,877 | €121,485 | +€11,608 | +10.6% |
| Income taxes | 67/77 | -€10,000 | €8,878 | +€18,878 | |
| Profit (loss) for the period | 9904 | €119,877 | €112,607 | -€7,270 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €119,877 | €112,607 | -€7,270 | -6.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.