proper@vies: 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.
proper@vies
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€82,467
up €82,467 (+102%), from €80,616 to €163,083
mainly Net result for the year (+€181,193) and Current investments (+€100,000)
- Receivables within one year -€12,603
down €12,603 (-63.0%), from €20,013 to €7,410
- Tangible fixed assets -€3,584
down €3,584 (-8.6%), from €41,608 to €38,024
of which Furniture and vehicles: -€3,087
- Tax, wage and social debts -€39,464
down €39,464 (-83.3%), from €47,357 to €7,893
of which Taxes: -€36,808
- Profit (loss) carried forward +€7,867
up €7,867 (+4.5%), from €173,326 to €181,193
- Gross operating margin +€10,129
up €10,129 (+4.2%), from €240,958 to €251,087
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.
Derived cash bridge
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 | €243,253 | €209,638 | -€33,615 | -13.8% |
| Fixed assets | 21/28 | €41,608 | €38,024 | -€3,584 | -8.6% |
| Tangible fixed assets | 22/27 | €41,608 | €38,024 | -€3,584 | -8.6% |
| Plant, machinery and equipment | 23 | €7,170 | €7,087 | -€83 | -1.2% |
| Furniture and vehicles | 24 | €31,239 | €28,152 | -€3,087 | -9.9% |
| Other tangible fixed assets | 26 | €3,199 | €2,785 | -€414 | -12.9% |
| Current assets | 29/58 | €201,645 | €171,614 | -€30,031 | -14.9% |
| Amounts receivable within one year | 40/41 | €20,013 | €7,410 | -€12,603 | -63.0% |
| Other amounts receivable | 41 | €20,013 | €7,410 | -€12,603 | -63.0% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €80,616 | €163,083 | +€82,467 | +102% |
| Deferred charges and accrued income | 490/1 | €1,016 | €1,121 | +€105 | +10.3% |
| Total equity and liabilities | 10/49 | €243,253 | €209,638 | -€33,615 | -13.8% |
| Equity | 10/15 | €191,926 | €199,793 | +€7,867 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,326 | €181,193 | +€7,867 | +4.5% |
| Amounts payable | 17/49 | €51,327 | €9,846 | -€41,482 | -80.8% |
| Amounts payable within one year | 42/48 | €49,762 | €9,779 | -€39,983 | -80.3% |
| Trade debts | 44 | - | €1,886 | +€1,886 | |
| Suppliers | 440/4 | - | €1,886 | +€1,886 | |
| Taxes, remuneration and social security | 45 | €47,357 | €7,893 | -€39,464 | -83.3% |
| Taxes | 450/3 | €44,701 | €7,893 | -€36,808 | -82.3% |
| Remuneration and social security | 454/9 | €2,656 | - | -€2,656 | |
| Other amounts payable | 47/48 | €2,405 | - | -€2,405 | |
| Accrued charges and deferred income | 492/3 | €1,566 | €67 | -€1,499 | -95.7% |
| Non-recurring operating income | 76A | €689 | €12,224 | +€11,534 | +1,674% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,731 | €12,000 | +€269 | +2.3% |
| Other operating charges | 640/8 | €967 | €993 | +€26 | +2.7% |
| Gross operating margin | 9900 | €240,958 | €251,087 | +€10,129 | +4.2% |
| Operating profit (loss) | 9901 | €228,260 | €238,095 | +€9,835 | +4.3% |
| Financial income | 75/76B | €562 | €794 | +€232 | +41.2% |
| Recurring financial income | 75 | €562 | €794 | +€232 | +41.2% |
| Financial charges | 65/66B | €218 | €230 | +€12 | +5.5% |
| Recurring financial charges | 65 | €218 | €230 | +€12 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €228,604 | €238,658 | +€10,054 | +4.4% |
| Income taxes | 67/77 | €55,278 | €57,465 | +€2,187 | +4.0% |
| Profit (loss) for the period | 9904 | €173,326 | €181,193 | +€7,867 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €173,326 | €181,193 | +€7,867 | +4.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.