PROSABLAGE: 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.
PROSABLAGE
Largest movements
- Tangible fixed assets +€127,813
up €127,813 (+120%), from €106,098 to €233,911
of which Other tangible fixed assets: +€66,049
- Receivables within one year -€127,001
down €127,001 (-91.5%), from €138,769 to €11,768
of which Trade receivables: -€114,838
- Cash -€30,302
down €30,302 (-80.2%), from €37,806 to €7,504
mainly Investment in fixed assets (net) (-€161,947) and Debts after one year (-€28,597)
- Debts after one year -€28,597
down €28,597 (-24.2%), from €118,291 to €89,694
- Trade debts -€20,075
down €20,075 (-51.8%), from €38,733 to €18,658
- Other debts +€11,192
up €11,192 (+69.6%), from €16,083 to €27,275
- Tax, wage and social debts +€10,083
up €10,083 (+2,521%), from €400 to €10,483
of which Taxes: +€5,099
- Current portion of long-term debt -€3,266
down €3,266 (-11.3%), from €28,898 to €25,633
- Gross operating margin -€9,683
down €9,683 (-12.4%), from €77,978 to €68,295
- Depreciation +€9,516
up €9,516 (+38.4%), from €24,754 to €34,269
- Taxes -€8,314
down €8,314 (-77.0%), from €10,803 to €2,489
- Financial charges +€2,331
up €2,331 (+49.5%), from €4,705 to €7,036
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 | €285,879 | €255,198 | -€30,681 | -10.7% |
| Fixed assets | 21/28 | €106,233 | €233,911 | +€127,678 | +120% |
| Tangible fixed assets | 22/27 | €106,098 | €233,911 | +€127,813 | +120% |
| Plant, machinery and equipment | 23 | €67,526 | €126,957 | +€59,431 | +88.0% |
| Furniture and vehicles | 24 | €38,467 | €40,800 | +€2,333 | +6.1% |
| Other tangible fixed assets | 26 | €105 | €66,154 | +€66,049 | +62,784% |
| Financial fixed assets | 28 | €135 | - | -€135 | |
| Current assets | 29/58 | €179,646 | €21,287 | -€158,359 | -88.2% |
| Amounts receivable within one year | 40/41 | €138,769 | €11,768 | -€127,001 | -91.5% |
| Trade receivables | 40 | €122,574 | €7,737 | -€114,838 | -93.7% |
| Other amounts receivable | 41 | €16,195 | €4,032 | -€12,163 | -75.1% |
| Cash at bank and in hand | 54/58 | €37,806 | €7,504 | -€30,302 | -80.2% |
| Deferred charges and accrued income | 490/1 | €3,071 | €2,015 | -€1,056 | -34.4% |
| Total equity and liabilities | 10/49 | €285,879 | €255,198 | -€30,681 | -10.7% |
| Equity | 10/15 | €83,474 | €83,455 | -€19 | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,474 | €73,455 | -€19 | 0.0% |
| Amounts payable | 17/49 | €202,405 | €171,743 | -€30,662 | -15.1% |
| Amounts payable after more than one year | 17 | €118,291 | €89,694 | -€28,597 | -24.2% |
| Financial debts | 170/4 | €118,291 | €89,694 | -€28,597 | -24.2% |
| Amounts payable within one year | 42/48 | €84,114 | €82,049 | -€2,066 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €28,898 | €25,633 | -€3,266 | -11.3% |
| Trade debts | 44 | €38,733 | €18,658 | -€20,075 | -51.8% |
| Suppliers | 440/4 | €38,733 | €18,658 | -€20,075 | -51.8% |
| Taxes, remuneration and social security | 45 | €400 | €10,483 | +€10,083 | +2,521% |
| Taxes | 450/3 | €308 | €5,407 | +€5,099 | +1,656% |
| Remuneration and social security | 454/9 | €92 | €5,076 | +€4,984 | +5,419% |
| Other amounts payable | 47/48 | €16,083 | €27,275 | +€11,192 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,754 | €34,269 | +€9,516 | +38.4% |
| Other operating charges | 640/8 | €1,740 | €990 | -€750 | -43.1% |
| Non-recurring operating charges | 66A | €629 | - | -€629 | |
| Gross operating margin | 9900 | €77,978 | €68,295 | -€9,683 | -12.4% |
| Operating profit (loss) | 9901 | €50,856 | €33,036 | -€17,820 | -35.0% |
| Financial charges | 65/66B | €4,705 | €7,036 | +€2,331 | +49.5% |
| Recurring financial charges | 65 | €4,705 | €7,036 | +€2,331 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €46,150 | €25,999 | -€20,151 | -43.7% |
| Income taxes | 67/77 | €10,803 | €2,489 | -€8,314 | -77.0% |
| Profit (loss) for the period | 9904 | €35,347 | €23,511 | -€11,836 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,347 | €23,511 | -€11,836 | -33.5% |
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 29 October 2026 via checked.be.