PROSAVE: 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.
PROSAVE
Largest movements
- Receivables within one year +€292,463
up €292,463 (+674.9%), from €43,335 to €335,798
of which Other amounts receivable: +€228,889
- Cash -€154,307
down €154,307 (-45.5%), from €339,069 to €184,762
mainly Receivables within one year (-€292,463) and Contributions, distributions and other (-€71,083)
- Deferred charges and accrued income -€21,984
no longer reported in 2025 (was €21,984)
- Tangible fixed assets -€16,161
down €16,161 (-4.3%), from €374,521 to €358,360
of which Land and buildings: -€14,004
- Reserves +€91,684
up €91,684 (+12.7%), from €719,683 to €811,367
- Gross operating margin +€40,228
up €40,228 (+17.2%), from €233,788 to €274,016
- Taxes +€14,242
up €14,242 (+22.3%), from €63,766 to €78,008
- Financial income +€6,297
up €6,297 (+335.8%), from €1,876 to €8,173
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 | €815,309 | €915,320 | +€100,011 | +12.3% |
| Fixed assets | 21/28 | €410,921 | €394,760 | -€16,161 | -3.9% |
| Tangible fixed assets | 22/27 | €374,521 | €358,360 | -€16,161 | -4.3% |
| Land and buildings | 22 | €370,903 | €356,899 | -€14,004 | -3.8% |
| Plant, machinery and equipment | 23 | €3,569 | €1,462 | -€2,108 | -59.1% |
| Furniture and vehicles | 24 | €48 | - | -€48 | |
| Financial fixed assets | 28 | €36,400 | €36,400 | = | 0.0% |
| Current assets | 29/58 | €404,388 | €520,560 | +€116,171 | +28.7% |
| Amounts receivable within one year | 40/41 | €43,335 | €335,798 | +€292,463 | +674.9% |
| Trade receivables | 40 | €19,573 | €83,146 | +€63,574 | +324.8% |
| Other amounts receivable | 41 | €23,763 | €252,652 | +€228,889 | +963.2% |
| Cash at bank and in hand | 54/58 | €339,069 | €184,762 | -€154,307 | -45.5% |
| Deferred charges and accrued income | 490/1 | €21,984 | - | -€21,984 | |
| Total equity and liabilities | 10/49 | €815,309 | €915,320 | +€100,011 | +12.3% |
| Equity | 10/15 | €738,283 | €829,967 | +€91,684 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €719,683 | €811,367 | +€91,684 | +12.7% |
| Distributable reserves | 133 | €719,683 | €811,367 | +€91,684 | +12.7% |
| Amounts payable | 17/49 | €77,026 | €85,353 | +€8,327 | +10.8% |
| Amounts payable within one year | 42/48 | €77,026 | €85,353 | +€8,327 | +10.8% |
| Trade debts | 44 | €29,742 | €29,175 | -€567 | -1.9% |
| Suppliers | 440/4 | €29,742 | €29,175 | -€567 | -1.9% |
| Advances received on contracts in progress | 46 | €6,371 | €6,371 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €38,072 | €46,966 | +€8,894 | +23.4% |
| Taxes | 450/3 | €38,072 | €46,966 | +€8,894 | +23.4% |
| Other amounts payable | 47/48 | €2,840 | €2,840 | = | 0.0% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,153 | €34,280 | +€1,127 | +3.4% |
| Other operating charges | 640/8 | €7,257 | €7,017 | -€239 | -3.3% |
| Gross operating margin | 9900 | €233,788 | €274,016 | +€40,228 | +17.2% |
| Operating profit (loss) | 9901 | €193,378 | €232,719 | +€39,340 | +20.3% |
| Financial income | 75/76B | €1,876 | €8,173 | +€6,297 | +335.8% |
| Recurring financial income | 75 | €1,876 | €8,173 | +€6,297 | +335.8% |
| Financial charges | 65/66B | €423 | €117 | -€306 | -72.4% |
| Recurring financial charges | 65 | €423 | €117 | -€306 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €194,831 | €240,775 | +€45,944 | +23.6% |
| Income taxes | 67/77 | €63,766 | €78,008 | +€14,242 | +22.3% |
| Profit (loss) for the period | 9904 | €131,065 | €162,766 | +€31,702 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €131,065 | €162,766 | +€31,702 | +24.2% |
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 3 October 2026 via checked.be.