PROQUEST: 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.
PROQUEST
Largest movements
- Tangible fixed assets -€14,508
down €14,508 (-33.1%), from €43,793 to €29,285
of which Furniture and vehicles: -€13,385
- Cash -€11,143
down €11,143 (-5.0%), from €221,059 to €209,916
mainly Contributions, distributions and other (-€52,904) and Other debts (-€46,185)
- Deferred charges and accrued income -€5,570
down €5,570 (-79.5%), from €7,010 to €1,440
- Other debts -€46,185
down €46,185 (-92.0%), from €50,195 to €4,010
- Reserves +€23,703
up €23,703 (+8.1%), from €294,244 to €317,947
- Tax, wage and social debts -€5,207
down €5,207 (-40.3%), from €12,920 to €7,713
of which Taxes: -€7,617
- Financial income -€7,954
down €7,954 (-93.6%), from €8,500 to €547
- Gross operating margin +€6,244
up €6,244 (+5.0%), from €125,093 to €131,337
- Depreciation +€2,504
up €2,504 (+11.9%), from €21,060 to €23,564
- Financial charges -€1,880
down €1,880 (-47.9%), from €3,923 to €2,043
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.
Derived cash bridge
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 | €394,207 | €364,099 | -€30,108 | -7.6% |
| Fixed assets | 21/28 | €43,793 | €29,285 | -€14,508 | -33.1% |
| Tangible fixed assets | 22/27 | €43,793 | €29,285 | -€14,508 | -33.1% |
| Plant, machinery and equipment | 23 | €2,678 | €1,555 | -€1,123 | -41.9% |
| Furniture and vehicles | 24 | €41,115 | €27,730 | -€13,385 | -32.6% |
| Current assets | 29/58 | €350,414 | €334,814 | -€15,600 | -4.5% |
| Amounts receivable within one year | 40/41 | €22,345 | €23,458 | +€1,113 | +5.0% |
| Trade receivables | 40 | €22,345 | €23,000 | +€654 | +2.9% |
| Other amounts receivable | 41 | €0 | €459 | +€459 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €221,059 | €209,916 | -€11,143 | -5.0% |
| Deferred charges and accrued income | 490/1 | €7,010 | €1,440 | -€5,570 | -79.5% |
| Total equity and liabilities | 10/49 | €394,207 | €364,099 | -€30,108 | -7.6% |
| Equity | 10/15 | €306,646 | €330,348 | +€23,703 | +7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €294,244 | €317,947 | +€23,703 | +8.1% |
| Distributable reserves | 133 | €294,244 | €317,947 | +€23,703 | +8.1% |
| Profit (loss) carried forward | 14 | €2 | €2 | = | 0.0% |
| Provisions and deferred taxes | 16 | €19,928 | €19,928 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €19,928 | €19,928 | = | 0.0% |
| Pensions and similar obligations | 160 | €19,928 | €19,928 | = | 0.0% |
| Amounts payable | 17/49 | €67,634 | €13,823 | -€53,811 | -79.6% |
| Amounts payable within one year | 42/48 | €63,797 | €12,449 | -€51,348 | -80.5% |
| Trade debts | 44 | €683 | €726 | +€43 | +6.4% |
| Suppliers | 440/4 | €683 | €726 | +€43 | +6.4% |
| Taxes, remuneration and social security | 45 | €12,920 | €7,713 | -€5,207 | -40.3% |
| Taxes | 450/3 | €12,920 | €5,303 | -€7,617 | -59.0% |
| Remuneration and social security | 454/9 | €0 | €2,410 | +€2,410 | |
| Other amounts payable | 47/48 | €50,195 | €4,010 | -€46,185 | -92.0% |
| Accrued charges and deferred income | 492/3 | €3,837 | €1,374 | -€2,463 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,060 | €23,564 | +€2,504 | +11.9% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €125,093 | €131,337 | +€6,244 | +5.0% |
| Operating profit (loss) | 9901 | €103,907 | €107,645 | +€3,737 | +3.6% |
| Financial income | 75/76B | €8,500 | €547 | -€7,954 | -93.6% |
| Recurring financial income | 75 | €8,500 | €547 | -€7,954 | -93.6% |
| Financial charges | 65/66B | €3,923 | €2,043 | -€1,880 | -47.9% |
| Recurring financial charges | 65 | €3,923 | €2,043 | -€1,880 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €108,485 | €106,149 | -€2,336 | -2.2% |
| Income taxes | 67/77 | €30,263 | €29,542 | -€722 | -2.4% |
| Profit (loss) for the period | 9904 | €78,221 | €76,607 | -€1,614 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,221 | €76,607 | -€1,614 | -2.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.