PRORABEL: 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.
PRORABEL
Largest movements
- Receivables within one year +€93,337
up €93,337 (+174%), from €53,701 to €147,038
of which Other amounts receivable: +€99,575
- Cash -€46,185
down €46,185 (-75.1%), from €61,513 to €15,328
mainly Receivables within one year (-€93,337) and Contributions, distributions and other (-€68,221)
- Tangible fixed assets -€11,199
down €11,199 (-6.8%), from €164,198 to €152,999
of which Land and buildings: -€10,568
- Other debts +€32,702
up €32,702 (+275%), from €11,893 to €44,596
- Current portion of long-term debt +€8,443
up €8,443, from €0 to €8,443
- Reserves -€7,221
down €7,221 (-2.8%), from €258,680 to €251,459
- Gross operating margin +€12,196
up €12,196 (+14.8%), from €82,547 to €94,743
- Financial income +€4,054
up €4,054 (+224%), from €1,813 to €5,867
- Taxes +€3,840
up €3,840 (+19.2%), from €20,033 to €23,873
- Other operating charges +€1,393
up €1,393 (+97.6%), from €1,427 to €2,819
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 | €312,246 | €349,279 | +€37,033 | +11.9% |
| Fixed assets | 21/28 | €164,198 | €152,999 | -€11,199 | -6.8% |
| Tangible fixed assets | 22/27 | €164,198 | €152,999 | -€11,199 | -6.8% |
| Land and buildings | 22 | €162,732 | €152,163 | -€10,568 | -6.5% |
| Plant, machinery and equipment | 23 | €1,466 | - | -€1,466 | |
| Furniture and vehicles | 24 | - | €836 | +€836 | |
| Current assets | 29/58 | €148,048 | €196,280 | +€48,232 | +32.6% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,701 | €147,038 | +€93,337 | +174% |
| Trade receivables | 40 | €37,014 | €30,776 | -€6,238 | -16.9% |
| Other amounts receivable | 41 | €16,687 | €116,263 | +€99,575 | +597% |
| Cash at bank and in hand | 54/58 | €61,513 | €15,328 | -€46,185 | -75.1% |
| Deferred charges and accrued income | 490/1 | €2,833 | €3,914 | +€1,080 | +38.1% |
| Total equity and liabilities | 10/49 | €312,246 | €349,279 | +€37,033 | +11.9% |
| Equity | 10/15 | €271,080 | €263,859 | -€7,221 | -2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €258,680 | €251,459 | -€7,221 | -2.8% |
| Distributable reserves | 133 | €258,680 | €251,459 | -€7,221 | -2.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,166 | €85,420 | +€44,254 | +108% |
| Amounts payable within one year | 42/48 | €41,166 | €85,420 | +€44,254 | +108% |
| Current portion of amounts payable after more than one year | 42 | €0 | €8,443 | +€8,443 | |
| Financial debts | 43 | €4,667 | €4,667 | = | 0.0% |
| Credit institutions | 430/8 | €4,667 | €4,667 | = | 0.0% |
| Trade debts | 44 | €5,015 | €5,807 | +€792 | +15.8% |
| Suppliers | 440/4 | €5,015 | €5,807 | +€792 | +15.8% |
| Taxes, remuneration and social security | 45 | €19,592 | €21,909 | +€2,317 | +11.8% |
| Taxes | 450/3 | €19,592 | €21,909 | +€2,317 | +11.8% |
| Other amounts payable | 47/48 | €11,893 | €44,596 | +€32,702 | +275% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €4,977 | €0 | -€4,977 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,924 | €11,199 | +€274 | +2.5% |
| Other operating charges | 640/8 | €1,427 | €2,819 | +€1,393 | +97.6% |
| Gross operating margin | 9900 | €82,547 | €94,743 | +€12,196 | +14.8% |
| Operating profit (loss) | 9901 | €70,196 | €80,725 | +€10,529 | +15.0% |
| Financial income | 75/76B | €1,813 | €5,867 | +€4,054 | +224% |
| Recurring financial income | 75 | €1,813 | €5,867 | +€4,054 | +224% |
| Financial charges | 65/66B | €1,048 | €1,719 | +€671 | +64.1% |
| Recurring financial charges | 65 | €1,048 | €1,719 | +€671 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €70,961 | €84,873 | +€13,912 | +19.6% |
| Income taxes | 67/77 | €20,033 | €23,873 | +€3,840 | +19.2% |
| Profit (loss) for the period | 9904 | €50,928 | €60,999 | +€10,071 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,928 | €60,999 | +€10,071 | +19.8% |
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 13 October 2026 via checked.be.