PROSARES: 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.
PROSARES
Largest movements
- Cash +€6,107
up €6,107 (+376%), from €1,626 to €7,732
mainly Other debts (+€5,064) and Net result for the year (+€3,457)
- Tangible fixed assets -€3,061
down €3,061 (-30.5%), from €10,039 to €6,978
- Deferred charges and accrued income -€2,735
down €2,735 (-83.3%), from €3,284 to €549
- Receivables within one year +€2,122
up €2,122 (+6.2%), from €34,250 to €36,372
of which Trade receivables: +€2,404
- Other debts +€5,064
up €5,064, from €0 to €5,064
- Tax, wage and social debts -€3,625
down €3,625 (-54.8%), from €6,617 to €2,992
of which Taxes: -€3,625
- Trade debts -€3,534
down €3,534 (-65.8%), from €5,371 to €1,837
- Reserves +€3,457
up €3,457 (+9.3%), from €37,210 to €40,667
- Accrued charges and deferred income +€1,071
new in 2025: €1,071
- Gross operating margin -€5,180
down €5,180 (-31.6%), from €16,383 to €11,204
- Taxes -€1,150
down €1,150 (-37.2%), from €3,093 to €1,943
- Financial charges -€917
down €917 (-33.4%), from €2,747 to €1,829
- Depreciation -€669
down €669 (-17.9%), from €3,729 to €3,061
- Other operating charges -€623
down €623 (-40.6%), from €1,537 to €914
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 | €49,199 | €51,632 | +€2,433 | +4.9% |
| Fixed assets | 21/28 | €10,039 | €6,978 | -€3,061 | -30.5% |
| Tangible fixed assets | 22/27 | €10,039 | €6,978 | -€3,061 | -30.5% |
| Plant, machinery and equipment | 23 | €1,247 | €948 | -€299 | -24.0% |
| Furniture and vehicles | 24 | €4,183 | €2,886 | -€1,297 | -31.0% |
| Other tangible fixed assets | 26 | €4,609 | €3,144 | -€1,465 | -31.8% |
| Current assets | 29/58 | €39,159 | €44,653 | +€5,494 | +14.0% |
| Amounts receivable within one year | 40/41 | €34,250 | €36,372 | +€2,122 | +6.2% |
| Trade receivables | 40 | €28,658 | €31,062 | +€2,404 | +8.4% |
| Other amounts receivable | 41 | €5,592 | €5,310 | -€282 | -5.0% |
| Cash at bank and in hand | 54/58 | €1,626 | €7,732 | +€6,107 | +376% |
| Deferred charges and accrued income | 490/1 | €3,284 | €549 | -€2,735 | -83.3% |
| Total equity and liabilities | 10/49 | €49,199 | €51,632 | +€2,433 | +4.9% |
| Equity | 10/15 | €37,211 | €40,668 | +€3,457 | +9.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €37,210 | €40,667 | +€3,457 | +9.3% |
| Distributable reserves | 133 | €37,210 | €40,667 | +€3,457 | +9.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,988 | €10,964 | -€1,024 | -8.5% |
| Amounts payable within one year | 42/48 | €11,988 | €9,893 | -€2,095 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,371 | €1,837 | -€3,534 | -65.8% |
| Suppliers | 440/4 | €5,371 | €1,837 | -€3,534 | -65.8% |
| Taxes, remuneration and social security | 45 | €6,617 | €2,992 | -€3,625 | -54.8% |
| Taxes | 450/3 | €6,617 | €2,992 | -€3,625 | -54.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €5,064 | +€5,064 | |
| Accrued charges and deferred income | 492/3 | - | €1,071 | +€1,071 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,729 | €3,061 | -€669 | -17.9% |
| Other operating charges | 640/8 | €1,537 | €914 | -€623 | -40.6% |
| Gross operating margin | 9900 | €16,383 | €11,204 | -€5,180 | -31.6% |
| Operating profit (loss) | 9901 | €11,117 | €7,229 | -€3,888 | -35.0% |
| Financial income | 75/76B | €303 | €0 | -€303 | -100% |
| Recurring financial income | 75 | €303 | €0 | -€303 | -100% |
| Financial charges | 65/66B | €2,747 | €1,829 | -€917 | -33.4% |
| Recurring financial charges | 65 | €2,747 | €1,829 | -€917 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €8,673 | €5,400 | -€3,273 | -37.7% |
| Income taxes | 67/77 | €3,093 | €1,943 | -€1,150 | -37.2% |
| Profit (loss) for the period | 9904 | €5,580 | €3,457 | -€2,123 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,580 | €3,457 | -€2,123 | -38.0% |
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 18 October 2026 via checked.be.