Prosean: 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.
Prosean
Largest movements
- Cash +€222,675
up €222,675 (+252.5%), from €88,182 to €310,857
mainly Net result for the year (+€292,972) and Other debts (+€170,385)
- Deferred charges and accrued income -€49,826
down €49,826 (-93.4%), from €53,347 to €3,521
- Tangible fixed assets +€47,478
up €47,478 (+9.4%), from €507,461 to €554,939
of which Furniture and vehicles: +€46,089
- Current investments -€25,000
down €25,000 (-25.0%), from €100,000 to €75,000
- Receivables within one year +€22,449
up €22,449 (+56.7%), from €39,596 to €62,045
of which Trade receivables: +€19,553
- Other debts +€170,385
up €170,385 (+96.7%), from €176,273 to €346,659
- Profit (loss) carried forward +€92,972
up €92,972 (+24.6%), from €377,569 to €470,542
- Debts after one year -€73,057
down €73,057 (-56.1%), from €130,117 to €57,060
- Advances received +€11,982
new in 2025: €11,982
- Gross operating margin +€111,241
up €111,241 (+32.5%), from €342,205 to €453,445
- Taxes +€24,928
up €24,928 (+36.7%), from €67,910 to €92,839
- Depreciation +€16,281
up €16,281 (+32.2%), from €50,601 to €66,882
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 | €788,585 | €1,006,361 | +€217,776 | +27.6% |
| Fixed assets | 21/28 | €507,461 | €554,939 | +€47,478 | +9.4% |
| Tangible fixed assets | 22/27 | €507,461 | €554,939 | +€47,478 | +9.4% |
| Plant, machinery and equipment | 23 | €4,345 | €5,735 | +€1,389 | +32.0% |
| Furniture and vehicles | 24 | €503,116 | €549,204 | +€46,089 | +9.2% |
| Current assets | 29/58 | €281,124 | €451,422 | +€170,298 | +60.6% |
| Amounts receivable within one year | 40/41 | €39,596 | €62,045 | +€22,449 | +56.7% |
| Trade receivables | 40 | €32,506 | €52,058 | +€19,553 | +60.2% |
| Other amounts receivable | 41 | €7,090 | €9,986 | +€2,896 | +40.9% |
| Current investments | 50/53 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €88,182 | €310,857 | +€222,675 | +252.5% |
| Deferred charges and accrued income | 490/1 | €53,347 | €3,521 | -€49,826 | -93.4% |
| Total equity and liabilities | 10/49 | €788,585 | €1,006,361 | +€217,776 | +27.6% |
| Equity | 10/15 | €398,029 | €491,002 | +€92,972 | +23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €377,569 | €470,542 | +€92,972 | +24.6% |
| Amounts payable | 17/49 | €390,556 | €515,360 | +€124,803 | +32.0% |
| Amounts payable after more than one year | 17 | €130,117 | €57,060 | -€73,057 | -56.1% |
| Financial debts | 170/4 | €130,117 | €57,060 | -€73,057 | -56.1% |
| Amounts payable within one year | 42/48 | €260,440 | €458,300 | +€197,860 | +76.0% |
| Current portion of amounts payable after more than one year | 42 | €66,330 | €73,057 | +€6,727 | +10.1% |
| Financial debts | 43 | €4,182 | €1,824 | -€2,358 | -56.4% |
| Credit institutions | 430/8 | €4,182 | €1,824 | -€2,358 | -56.4% |
| Trade debts | 44 | €1,445 | €8,455 | +€7,010 | +485.0% |
| Suppliers | 440/4 | €1,445 | €8,455 | +€7,010 | +485.0% |
| Advances received on contracts in progress | 46 | - | €11,982 | +€11,982 | |
| Taxes, remuneration and social security | 45 | €12,209 | €16,323 | +€4,114 | +33.7% |
| Taxes | 450/3 | €12,209 | €16,323 | +€4,114 | +33.7% |
| Other amounts payable | 47/48 | €176,273 | €346,659 | +€170,385 | +96.7% |
| Non-recurring operating income | 76A | €182 | €13,122 | +€12,940 | +7117.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,601 | €66,882 | +€16,281 | +32.2% |
| Other operating charges | 640/8 | €132 | €391 | +€259 | +196.4% |
| Gross operating margin | 9900 | €342,205 | €453,445 | +€111,241 | +32.5% |
| Operating profit (loss) | 9901 | €291,472 | €386,172 | +€94,700 | +32.5% |
| Financial income | 75/76B | €0 | €2,450 | +€2,450 | +12250000.0% |
| Recurring financial income | 75 | €0 | €2,450 | +€2,450 | +12250000.0% |
| Financial charges | 65/66B | €3,865 | €2,811 | -€1,054 | -27.3% |
| Recurring financial charges | 65 | €3,865 | €2,811 | -€1,054 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €287,607 | €385,811 | +€98,204 | +34.1% |
| Income taxes | 67/77 | €67,910 | €92,839 | +€24,928 | +36.7% |
| Profit (loss) for the period | 9904 | €219,696 | €292,972 | +€73,276 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €219,696 | €292,972 | +€73,276 | +33.4% |
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 6 October 2026 via checked.be.