PROPERO: 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.
PROPERO
Largest movements
- Cash -€10,955
down €10,955 (-98.9%), from €11,080 to €125
mainly Other debts (-€11,820) and Contributions, distributions and other (-€5,339)
- Tangible fixed assets -€2,878
down €2,878 (-26.6%), from €10,836 to €7,957
- Receivables within one year +€1,519
up €1,519 (+4.0%), from €37,752 to €39,272
of which Trade receivables: +€1,502
- Other debts -€11,820
down €11,820 (-32.2%), from €36,693 to €24,873
- Tax, wage and social debts +€1,043
up €1,043 (+22.6%), from €4,617 to €5,659
of which Taxes: +€2,034
- Trade debts -€722
down €722 (-20.3%), from €3,560 to €2,838
- Profit (loss) carried forward -€664
no longer reported in 2025 (was €664)
- Staff costs -€10,106
down €10,106 (-18.8%), from €53,716 to €43,610
- Gross operating margin -€4,301
down €4,301 (-7.4%), from €58,203 to €53,902
- Taxes +€1,752
up €1,752 (+622.8%), from €281 to €2,034
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 | €65,994 | €53,831 | -€12,163 | -18.4% |
| Fixed assets | 21/28 | €15,686 | €12,807 | -€2,878 | -18.3% |
| Tangible fixed assets | 22/27 | €10,836 | €7,957 | -€2,878 | -26.6% |
| Furniture and vehicles | 24 | €10,836 | €7,957 | -€2,878 | -26.6% |
| Financial fixed assets | 28 | €4,850 | €4,850 | = | 0.0% |
| Current assets | 29/58 | €50,308 | €41,023 | -€9,285 | -18.5% |
| Amounts receivable within one year | 40/41 | €37,752 | €39,272 | +€1,519 | +4.0% |
| Trade receivables | 40 | €37,169 | €38,671 | +€1,502 | +4.0% |
| Other amounts receivable | 41 | €583 | €601 | +€17 | +3.0% |
| Cash at bank and in hand | 54/58 | €11,080 | €125 | -€10,955 | -98.9% |
| Deferred charges and accrued income | 490/1 | €1,476 | €1,627 | +€150 | +10.2% |
| Total equity and liabilities | 10/49 | €65,994 | €53,831 | -€12,163 | -18.4% |
| Equity | 10/15 | €21,124 | €20,460 | -€664 | -3.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €664 | - | -€664 | |
| Amounts payable | 17/49 | €44,870 | €33,371 | -€11,499 | -25.6% |
| Amounts payable within one year | 42/48 | €44,870 | €33,371 | -€11,499 | -25.6% |
| Trade debts | 44 | €3,560 | €2,838 | -€722 | -20.3% |
| Suppliers | 440/4 | €3,560 | €2,838 | -€722 | -20.3% |
| Taxes, remuneration and social security | 45 | €4,617 | €5,659 | +€1,043 | +22.6% |
| Taxes | 450/3 | €281 | €2,315 | +€2,034 | +722.8% |
| Remuneration and social security | 454/9 | €4,335 | €3,344 | -€991 | -22.9% |
| Other amounts payable | 47/48 | €36,693 | €24,873 | -€11,820 | -32.2% |
| Remuneration, social security and pensions | 62 | €53,716 | €43,610 | -€10,106 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,814 | €2,878 | +€64 | +2.3% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €58,203 | €53,902 | -€4,301 | -7.4% |
| Operating profit (loss) | 9901 | €1,145 | €6,870 | +€5,725 | +499.9% |
| Financial charges | 65/66B | €200 | €162 | -€38 | -19.1% |
| Recurring financial charges | 65 | €200 | €162 | -€38 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €946 | €6,708 | +€5,763 | +609.4% |
| Income taxes | 67/77 | €281 | €2,034 | +€1,752 | +622.8% |
| Profit (loss) for the period | 9904 | €664 | €4,675 | +€4,011 | +603.7% |
| Profit (loss) for the period to be appropriated | 9905 | €664 | €4,675 | +€4,011 | +603.7% |
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 12 October 2026 via checked.be.