PROS ART CONSTRUCT: 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.
PROS ART CONSTRUCT
Largest movements
- Receivables within one year +€13,486
up €13,486 (+257.0%), from €5,248 to €18,734
of which Trade receivables: +€14,220
- Cash +€8,861
up €8,861 (+134.0%), from €6,610 to €15,471
mainly Net result for the year (+€10,974) and Other debts (+€9,339)
- Stocks and contracts -€1,185
down €1,185 (-7.4%), from €15,995 to €14,810
- Deferred charges and accrued income +€1,059
up €1,059 (+14.6%), from €7,242 to €8,300
- Profit (loss) carried forward +€10,974
up €10,974 (+43.6%), from -€25,151 to -€14,177
- Other debts +€9,339
new in 2025: €9,339
- Trade debts +€4,432
up €4,432 (+129.0%), from €3,436 to €7,868
- Tax, wage and social debts -€1,991
down €1,991 (-15.2%), from €13,123 to €11,132
of which Remuneration and social security: -€2,167
- Accrued charges and deferred income -€1,019
down €1,019 (-94.4%), from €1,080 to €61
- Financial charges -€1,852
down €1,852 (-94.1%), from €1,969 to €117
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 | €36,213 | €57,947 | +€21,734 | +60.0% |
| Fixed assets | 21/28 | €1,118 | €632 | -€486 | -43.5% |
| Tangible fixed assets | 22/27 | €574 | €88 | -€486 | -84.6% |
| Plant, machinery and equipment | 23 | €268 | €88 | -€180 | -67.1% |
| Furniture and vehicles | 24 | €306 | - | -€306 | |
| Financial fixed assets | 28 | €544 | €544 | = | 0.0% |
| Current assets | 29/58 | €35,095 | €57,315 | +€22,220 | +63.3% |
| Stocks and contracts in progress | 3 | €15,995 | €14,810 | -€1,185 | -7.4% |
| Stocks | 30/36 | €15,995 | €14,810 | -€1,185 | -7.4% |
| Amounts receivable within one year | 40/41 | €5,248 | €18,734 | +€13,486 | +257.0% |
| Trade receivables | 40 | €4,134 | €18,354 | +€14,220 | +344.0% |
| Other amounts receivable | 41 | €1,114 | €380 | -€734 | -65.9% |
| Cash at bank and in hand | 54/58 | €6,610 | €15,471 | +€8,861 | +134.0% |
| Deferred charges and accrued income | 490/1 | €7,242 | €8,300 | +€1,059 | +14.6% |
| Total equity and liabilities | 10/49 | €36,213 | €57,947 | +€21,734 | +60.0% |
| Equity | 10/15 | -€6,369 | €4,605 | +€10,974 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182 | €182 | = | 0.0% |
| Non-distributable reserves | 130/1 | €182 | €182 | = | 0.0% |
| Reserves not available under the articles | 1311 | €182 | €182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,151 | -€14,177 | +€10,974 | +43.6% |
| Amounts payable | 17/49 | €42,582 | €53,342 | +€10,760 | +25.3% |
| Amounts payable after more than one year | 17 | €24,942 | €24,942 | = | 0.0% |
| Other amounts payable | 178/9 | €24,942 | €24,942 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,560 | €28,339 | +€11,780 | +71.1% |
| Trade debts | 44 | €3,436 | €7,868 | +€4,432 | +129.0% |
| Suppliers | 440/4 | €3,436 | €7,868 | +€4,432 | +129.0% |
| Taxes, remuneration and social security | 45 | €13,123 | €11,132 | -€1,991 | -15.2% |
| Taxes | 450/3 | €174 | €351 | +€176 | +101.0% |
| Remuneration and social security | 454/9 | €12,949 | €10,782 | -€2,167 | -16.7% |
| Other amounts payable | 47/48 | - | €9,339 | +€9,339 | |
| Accrued charges and deferred income | 492/3 | €1,080 | €61 | -€1,019 | -94.4% |
| Remuneration, social security and pensions | 62 | €119,719 | €120,868 | +€1,149 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €486 | -€102 | -17.4% |
| Other operating charges | 640/8 | €244 | €247 | +€3 | +1.3% |
| Gross operating margin | 9900 | €133,070 | €132,868 | -€202 | -0.2% |
| Operating profit (loss) | 9901 | €12,520 | €11,267 | -€1,252 | -10.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €1,969 | €117 | -€1,852 | -94.1% |
| Recurring financial charges | 65 | €1,969 | €117 | -€1,852 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €10,550 | €11,150 | +€600 | +5.7% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | €10,376 | €10,974 | +€599 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,376 | €10,974 | +€599 | +5.8% |
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 7 October 2026 via checked.be.