PROPULS'IDEA: 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.
PROPULS'IDEA
Largest movements
- Cash +€32,271
up €32,271 (+58.3%), from €55,382 to €87,653
mainly Net result for the year (+€29,134) and Tax, wage and social debts (+€4,990)
- Receivables within one year +€2,166
up €2,166 (+28.3%), from €7,651 to €9,817
of which Trade receivables: +€4,666
- Tangible fixed assets +€2,011
new in 2025: €2,011
- Stocks and contracts -€1,635
down €1,635 (-35.8%), from €4,572 to €2,937
- Reserves +€29,134
up €29,134 (+70.2%), from €41,500 to €70,634
of which Distributable reserves: +€29,134
- Tax, wage and social debts +€4,990
up €4,990 (+107.8%), from €4,628 to €9,618
- Gross operating margin +€22,532
up €22,532 (+115.1%), from €19,575 to €42,107
- Taxes +€6,298
up €6,298 (+115.5%), from €5,452 to €11,750
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 | €68,686 | €103,536 | +€34,850 | +50.7% |
| Fixed assets | 21/28 | - | €2,011 | +€2,011 | |
| Tangible fixed assets | 22/27 | - | €2,011 | +€2,011 | |
| Furniture and vehicles | 24 | - | €2,011 | +€2,011 | |
| Current assets | 29/58 | €68,686 | €101,525 | +€32,840 | +47.8% |
| Stocks and contracts in progress | 3 | €4,572 | €2,937 | -€1,635 | -35.8% |
| Stocks | 30/36 | €4,572 | €2,937 | -€1,635 | -35.8% |
| Amounts receivable within one year | 40/41 | €7,651 | €9,817 | +€2,166 | +28.3% |
| Trade receivables | 40 | €5,151 | €9,817 | +€4,666 | +90.6% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €55,382 | €87,653 | +€32,271 | +58.3% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,118 | +€37 | +3.5% |
| Total equity and liabilities | 10/49 | €68,686 | €103,536 | +€34,850 | +50.7% |
| Equity | 10/15 | €63,928 | €93,062 | +€29,134 | +45.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,500 | €70,634 | +€29,134 | +70.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,640 | €68,774 | +€29,134 | +73.5% |
| Profit (loss) carried forward | 14 | €10,028 | €10,028 | = | 0.0% |
| Amounts payable | 17/49 | €4,757 | €10,474 | +€5,717 | +120.2% |
| Amounts payable within one year | 42/48 | €4,757 | €10,474 | +€5,717 | +120.2% |
| Trade debts | 44 | €120 | €847 | +€726 | +604.6% |
| Suppliers | 440/4 | €120 | €847 | +€726 | +604.6% |
| Taxes, remuneration and social security | 45 | €4,628 | €9,618 | +€4,990 | +107.8% |
| Taxes | 450/3 | €4,628 | €9,618 | +€4,990 | +107.8% |
| Other amounts payable | 47/48 | €10 | €10 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €239 | +€239 | |
| Other operating charges | 640/8 | €957 | €798 | -€159 | -16.6% |
| Gross operating margin | 9900 | €19,575 | €42,107 | +€22,532 | +115.1% |
| Operating profit (loss) | 9901 | €18,618 | €41,070 | +€22,452 | +120.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €153 | €186 | +€33 | +21.4% |
| Recurring financial charges | 65 | €153 | €186 | +€33 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €18,465 | €40,884 | +€22,418 | +121.4% |
| Income taxes | 67/77 | €5,452 | €11,750 | +€6,298 | +115.5% |
| Profit (loss) for the period | 9904 | €13,013 | €29,134 | +€16,120 | +123.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,013 | €29,134 | +€16,120 | +123.9% |
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 6 October 2026 via checked.be.