PROPLINTHES: 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.
PROPLINTHES
Largest movements
- Tangible fixed assets -€21,493
down €21,493 (-25.3%), from €84,969 to €63,476
of which Plant, machinery and equipment: -€14,704
- Cash +€17,474
up €17,474 (+229.5%), from €7,613 to €25,087
mainly Depreciation (+€23,654) and Net result for the year (+€11,940)
- Receivables within one year -€2,443
down €2,443 (-10.7%), from €22,931 to €20,488
of which Trade receivables: -€5,716
- Debts after one year -€20,747
down €20,747 (-31.7%), from €65,477 to €44,730
- Profit (loss) carried forward +€11,940
up €11,940 (+289.0%), from €4,132 to €16,072
- Tax, wage and social debts +€1,905
up €1,905 (+43.8%), from €4,353 to €6,258
- Gross operating margin +€13,799
up €13,799 (+39.4%), from €35,034 to €48,833
- Write-downs +€2,770
new in 2025: €2,770
- Taxes +€2,715
new in 2025: €2,715
- Depreciation -€1,790
down €1,790 (-7.0%), from €25,444 to €23,654
- Financial charges -€601
down €601 (-9.2%), from €6,517 to €5,916
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 | €118,706 | €112,211 | -€6,495 | -5.5% |
| Fixed assets | 21/28 | €86,832 | €65,339 | -€21,493 | -24.8% |
| Tangible fixed assets | 22/27 | €84,969 | €63,476 | -€21,493 | -25.3% |
| Plant, machinery and equipment | 23 | €67,669 | €52,965 | -€14,704 | -21.7% |
| Leasing and similar rights | 25 | €17,300 | €10,511 | -€6,789 | -39.2% |
| Financial fixed assets | 28 | €1,863 | €1,863 | = | 0.0% |
| Current assets | 29/58 | €31,874 | €46,872 | +€14,998 | +47.1% |
| Stocks and contracts in progress | 3 | €1,210 | €1,297 | +€87 | +7.2% |
| Stocks | 30/36 | €1,210 | €1,297 | +€87 | +7.2% |
| Amounts receivable within one year | 40/41 | €22,931 | €20,488 | -€2,443 | -10.7% |
| Trade receivables | 40 | €22,233 | €16,517 | -€5,716 | -25.7% |
| Other amounts receivable | 41 | €698 | €3,971 | +€3,273 | +468.9% |
| Cash at bank and in hand | 54/58 | €7,613 | €25,087 | +€17,474 | +229.5% |
| Deferred charges and accrued income | 490/1 | €120 | - | -€120 | |
| Total equity and liabilities | 10/49 | €118,706 | €112,211 | -€6,495 | -5.5% |
| Equity | 10/15 | €22,769 | €34,709 | +€11,940 | +52.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37 | €37 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37 | - | -€37 | |
| Reserves not available under the articles | 1311 | €37 | - | -€37 | |
| Distributable reserves | 133 | - | €37 | +€37 | |
| Profit (loss) carried forward | 14 | €4,132 | €16,072 | +€11,940 | +289.0% |
| Amounts payable | 17/49 | €95,937 | €77,502 | -€18,435 | -19.2% |
| Amounts payable after more than one year | 17 | €65,477 | €44,730 | -€20,747 | -31.7% |
| Financial debts | 170/4 | €65,477 | €44,730 | -€20,747 | -31.7% |
| Amounts payable within one year | 42/48 | €30,460 | €31,603 | +€1,143 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €19,698 | €20,747 | +€1,049 | +5.3% |
| Trade debts | 44 | €4,225 | €3,580 | -€645 | -15.3% |
| Suppliers | 440/4 | €4,225 | €3,580 | -€645 | -15.3% |
| Taxes, remuneration and social security | 45 | €4,353 | €6,258 | +€1,905 | +43.8% |
| Taxes | 450/3 | €4,353 | €6,258 | +€1,905 | +43.8% |
| Other amounts payable | 47/48 | €2,184 | €1,018 | -€1,166 | -53.4% |
| Accrued charges and deferred income | 492/3 | - | €1,169 | +€1,169 | |
| Remuneration, social security and pensions | 62 | - | €298 | +€298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,444 | €23,654 | -€1,790 | -7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,770 | +€2,770 | |
| Other operating charges | 640/8 | €1,665 | €1,573 | -€92 | -5.5% |
| Gross operating margin | 9900 | €35,034 | €48,833 | +€13,799 | +39.4% |
| Operating profit (loss) | 9901 | €7,925 | €20,538 | +€12,613 | +159.2% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €6,517 | €5,916 | -€601 | -9.2% |
| Recurring financial charges | 65 | €6,517 | €5,916 | -€601 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €1,408 | €14,655 | +€13,247 | +940.8% |
| Income taxes | 67/77 | - | €2,715 | +€2,715 | |
| Profit (loss) for the period | 9904 | €1,408 | €11,940 | +€10,532 | +748.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,408 | €11,940 | +€10,532 | +748.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.