PROSCAENIUM: 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.
PROSCAENIUM
Largest movements
- Receivables within one year +€35,065
up €35,065 (+93.3%), from €37,566 to €72,631
of which Trade receivables: +€35,195
- Tangible fixed assets -€8,293
down €8,293 (-12.9%), from €64,275 to €55,981
of which Plant, machinery and equipment: -€7,554
- Cash +€6,783
up €6,783 (+20.0%), from €33,969 to €40,752
mainly Accrued charges and deferred income (+€115,822) and Depreciation (+€13,631)
- Intangible fixed assets -€4,388
down €4,388 (-63.0%), from €6,961 to €2,573
- Accrued charges and deferred income +€115,822
new in 2025: €115,822
- Profit (loss) carried forward -€48,487
down €48,487 (-35.7%), from -€135,877 to -€184,364
- Tax, wage and social debts -€23,567
down €23,567 (-73.8%), from €31,947 to €8,380
of which Taxes: -€21,165
- Debts after one year -€16,493
down €16,493 (-12.6%), from €131,188 to €114,695
- Current portion of long-term debt +€8,857
up €8,857 (+127%), from €6,956 to €15,814
- Gross operating margin +€3,962
up €3,962 (+11.7%), from -€33,966 to -€30,004
- Financial charges +€1,221
up €1,221 (+46.5%), from €2,626 to €3,847
- Financial income -€499
down €499 (-62.3%), from €801 to €302
- Other operating charges +€460
up €460 (+54.3%), from €847 to €1,307
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 | €144,163 | €172,124 | +€27,961 | +19.4% |
| Fixed assets | 21/28 | €71,236 | €58,554 | -€12,682 | -17.8% |
| Intangible fixed assets | 21 | €6,961 | €2,573 | -€4,388 | -63.0% |
| Tangible fixed assets | 22/27 | €64,275 | €55,981 | -€8,293 | -12.9% |
| Plant, machinery and equipment | 23 | €61,633 | €54,079 | -€7,554 | -12.3% |
| Furniture and vehicles | 24 | €2,642 | €1,902 | -€740 | -28.0% |
| Current assets | 29/58 | €72,927 | €113,570 | +€40,643 | +55.7% |
| Amounts receivable within one year | 40/41 | €37,566 | €72,631 | +€35,065 | +93.3% |
| Trade receivables | 40 | €37,435 | €72,631 | +€35,195 | +94.0% |
| Other amounts receivable | 41 | €130 | - | -€130 | |
| Cash at bank and in hand | 54/58 | €33,969 | €40,752 | +€6,783 | +20.0% |
| Deferred charges and accrued income | 490/1 | €1,393 | €188 | -€1,205 | -86.5% |
| Total equity and liabilities | 10/49 | €144,163 | €172,124 | +€27,961 | +19.4% |
| Equity | 10/15 | -€45,077 | -€93,564 | -€48,487 | -108% |
| Contributions | 10/11 | €90,800 | €90,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,877 | -€184,364 | -€48,487 | -35.7% |
| Amounts payable | 17/49 | €189,240 | €265,688 | +€76,448 | +40.4% |
| Amounts payable after more than one year | 17 | €131,188 | €114,695 | -€16,493 | -12.6% |
| Financial debts | 170/4 | €131,188 | €114,695 | -€16,493 | -12.6% |
| Amounts payable within one year | 42/48 | €58,052 | €35,171 | -€22,881 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €6,956 | €15,814 | +€8,857 | +127% |
| Trade debts | 44 | €9,870 | €4,022 | -€5,848 | -59.3% |
| Suppliers | 440/4 | €9,870 | €4,022 | -€5,848 | -59.3% |
| Advances received on contracts in progress | 46 | €2,210 | - | -€2,210 | |
| Taxes, remuneration and social security | 45 | €31,947 | €8,380 | -€23,567 | -73.8% |
| Taxes | 450/3 | €29,440 | €8,275 | -€21,165 | -71.9% |
| Remuneration and social security | 454/9 | €2,507 | €105 | -€2,402 | -95.8% |
| Other amounts payable | 47/48 | €7,068 | €6,955 | -€113 | -1.6% |
| Accrued charges and deferred income | 492/3 | - | €115,822 | +€115,822 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,513 | €13,631 | +€119 | +0.9% |
| Other operating charges | 640/8 | €847 | €1,307 | +€460 | +54.3% |
| Gross operating margin | 9900 | -€33,966 | -€30,004 | +€3,962 | +11.7% |
| Operating profit (loss) | 9901 | -€48,326 | -€44,943 | +€3,383 | +7.0% |
| Financial income | 75/76B | €801 | €302 | -€499 | -62.3% |
| Recurring financial income | 75 | €801 | €302 | -€499 | -62.3% |
| Financial charges | 65/66B | €2,626 | €3,847 | +€1,221 | +46.5% |
| Recurring financial charges | 65 | €2,626 | €3,847 | +€1,221 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | -€50,151 | -€48,487 | +€1,663 | +3.3% |
| Profit (loss) for the period | 9904 | -€50,151 | -€48,487 | +€1,663 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,151 | -€48,487 | +€1,663 | +3.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.