PROSALES: 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.
PROSALES
Largest movements
- Financial fixed assets -€64,900
down €64,900 (-17.2%), from €378,400 to €313,500
- Intangible fixed assets +€59,599
new in 2025: €59,599
- Tangible fixed assets -€24,294
down €24,294 (-21.0%), from €115,661 to €91,367
of which Land and buildings: -€22,480
- Trade debts -€168,323
down €168,323 (-96.2%), from €174,959 to €6,637
- Debts after one year +€122,607
up €122,607 (+86.8%), from €141,319 to €263,926
- Other debts +€12,148
up €12,148 (+54.3%), from €22,362 to €34,510
- Tax, wage and social debts +€6,921
up €6,921 (+299%), from €2,313 to €9,234
of which Taxes: +€8,121
- Current portion of long-term debt +€5,701
up €5,701 (+23.9%), from €23,901 to €29,602
- Gross operating margin +€15,945
up €15,945 (+67.7%), from €23,540 to €39,485
- Depreciation +€9,981
up €9,981 (+40.3%), from €24,797 to €34,778
- Taxes -€2,226
down €2,226 (-85.3%), from €2,608 to €382
- Other operating charges -€1,457
down €1,457 (-23.9%), from €6,086 to €4,629
- Financial charges +€861
up €861 (+9.2%), from €9,397 to €10,258
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 | €526,150 | €495,971 | -€30,179 | -5.7% |
| Fixed assets | 21/28 | €494,061 | €464,466 | -€29,595 | -6.0% |
| Intangible fixed assets | 21 | - | €59,599 | +€59,599 | |
| Tangible fixed assets | 22/27 | €115,661 | €91,367 | -€24,294 | -21.0% |
| Land and buildings | 22 | €111,162 | €88,681 | -€22,480 | -20.2% |
| Plant, machinery and equipment | 23 | €4,190 | €2,685 | -€1,505 | -35.9% |
| Furniture and vehicles | 24 | €309 | €0 | -€309 | -100.0% |
| Financial fixed assets | 28 | €378,400 | €313,500 | -€64,900 | -17.2% |
| Current assets | 29/58 | €32,090 | €31,505 | -€585 | -1.8% |
| Stocks and contracts in progress | 3 | €2,504 | €4,455 | +€1,951 | +77.9% |
| Stocks | 30/36 | €2,504 | €4,455 | +€1,951 | +77.9% |
| Amounts receivable within one year | 40/41 | €27,034 | €21,889 | -€5,145 | -19.0% |
| Trade receivables | 40 | €10,527 | €21,889 | +€11,362 | +108% |
| Other amounts receivable | 41 | €16,507 | - | -€16,507 | |
| Cash at bank and in hand | 54/58 | €189 | €1,158 | +€969 | +514% |
| Deferred charges and accrued income | 490/1 | €2,362 | €4,002 | +€1,640 | +69.4% |
| Total equity and liabilities | 10/49 | €526,150 | €495,971 | -€30,179 | -5.7% |
| Equity | 10/15 | €136,700 | €127,281 | -€9,419 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,805 | €37,251 | -€4,554 | -10.9% |
| Tax-exempt reserves | 132 | €12,945 | €8,391 | -€4,554 | -35.2% |
| Distributable reserves | 133 | €28,860 | €28,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,295 | €71,429 | -€4,866 | -6.4% |
| Provisions and deferred taxes | 16 | €6,977 | €5,839 | -€1,138 | -16.3% |
| Deferred taxes | 168 | €6,977 | €5,839 | -€1,138 | -16.3% |
| Amounts payable | 17/49 | €382,473 | €362,851 | -€19,621 | -5.1% |
| Amounts payable after more than one year | 17 | €141,319 | €263,926 | +€122,607 | +86.8% |
| Financial debts | 170/4 | €141,319 | €263,926 | +€122,607 | +86.8% |
| Amounts payable within one year | 42/48 | €241,153 | €98,925 | -€142,228 | -59.0% |
| Current portion of amounts payable after more than one year | 42 | €23,901 | €29,602 | +€5,701 | +23.9% |
| Financial debts | 43 | €17,618 | €18,942 | +€1,324 | +7.5% |
| Credit institutions | 430/8 | €17,618 | €18,942 | +€1,324 | +7.5% |
| Trade debts | 44 | €174,959 | €6,637 | -€168,323 | -96.2% |
| Suppliers | 440/4 | €174,959 | €6,637 | -€168,323 | -96.2% |
| Taxes, remuneration and social security | 45 | €2,313 | €9,234 | +€6,921 | +299% |
| Taxes | 450/3 | €1,113 | €9,234 | +€8,121 | +730% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €22,362 | €34,510 | +€12,148 | +54.3% |
| Non-recurring operating income | 76A | €17,010 | €6,513 | -€10,497 | -61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,797 | €34,778 | +€9,981 | +40.3% |
| Other operating charges | 640/8 | €6,086 | €4,629 | -€1,457 | -23.9% |
| Gross operating margin | 9900 | €23,540 | €39,485 | +€15,945 | +67.7% |
| Operating profit (loss) | 9901 | -€7,343 | €78 | +€7,421 | |
| Financial income | 75/76B | €30 | €5 | -€26 | -84.5% |
| Recurring financial income | 75 | €30 | €5 | -€26 | -84.5% |
| Financial charges | 65/66B | €9,397 | €10,258 | +€861 | +9.2% |
| Recurring financial charges | 65 | €9,397 | €10,258 | +€861 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,710 | -€10,176 | +€6,534 | +39.1% |
| Transfer from deferred taxes | 780 | €1,138 | €1,138 | = | 0.0% |
| Income taxes | 67/77 | €2,608 | €382 | -€2,226 | -85.3% |
| Profit (loss) for the period | 9904 | -€18,179 | -€9,419 | +€8,759 | +48.2% |
| Transfer from tax-exempt reserves | 789 | €4,554 | €4,554 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,625 | -€4,866 | +€8,759 | +64.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.