PROSELL BUILDINGS: 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.
PROSELL BUILDINGS
Largest movements
- Receivables within one year +€86,897
up €86,897 (+60.2%), from €144,337 to €231,233
of which Trade receivables: +€92,250
- Stocks and contracts -€30,573
down €30,573 (-17.0%), from €179,556 to €148,983
- Trade debts +€111,506
up €111,506 (+59.5%), from €187,476 to €298,983
- Other debts +€99,455
up €99,455 (+44.1%), from €225,623 to €325,078
- Profit (loss) carried forward -€93,239
down €93,239 (-8.8%), from -€1.1m to -€1.2m
- Reserves -€75,806
down €75,806 (-12.2%), from €619,747 to €543,942
of which Tax-exempt reserves: -€75,806
- Provisions -€25,269
down €25,269 (-100%), from €25,269 to €0
- Gross operating margin -€116,894
down €116,894 (-219%), from -€53,413 to -€170,307
- Financial charges +€2,733
up €2,733 (+19.5%), from €14,014 to €16,746
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 | €528,362 | €579,920 | +€51,558 | +9.8% |
| Fixed assets | 21/28 | €196,500 | €191,702 | -€4,797 | -2.4% |
| Tangible fixed assets | 22/27 | €46,500 | €41,702 | -€4,797 | -10.3% |
| Land and buildings | 22 | €46,500 | €41,702 | -€4,797 | -10.3% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €331,862 | €388,218 | +€56,355 | +17.0% |
| Amounts receivable after more than one year | 29 | €7,966 | €7,966 | = | 0.0% |
| Other amounts receivable | 291 | €7,966 | €7,966 | = | 0.0% |
| Stocks and contracts in progress | 3 | €179,556 | €148,983 | -€30,573 | -17.0% |
| Stocks | 30/36 | €179,556 | €148,983 | -€30,573 | -17.0% |
| Amounts receivable within one year | 40/41 | €144,337 | €231,233 | +€86,897 | +60.2% |
| Trade receivables | 40 | €118,370 | €210,620 | +€92,250 | +77.9% |
| Other amounts receivable | 41 | €25,967 | €20,613 | -€5,353 | -20.6% |
| Cash at bank and in hand | 54/58 | €3 | €35 | +€32 | +942% |
| Total equity and liabilities | 10/49 | €528,362 | €579,920 | +€51,558 | +9.8% |
| Equity | 10/15 | -€422,306 | -€591,351 | -€169,045 | -40.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €619,747 | €543,942 | -€75,806 | -12.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,806 | €0 | -€75,806 | -100% |
| Distributable reserves | 133 | €542,082 | €542,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,060,653 | -€1,153,892 | -€93,239 | -8.8% |
| Provisions and deferred taxes | 16 | €25,269 | €0 | -€25,269 | -100% |
| Deferred taxes | 168 | €25,269 | €0 | -€25,269 | -100% |
| Amounts payable | 17/49 | €925,399 | €1,171,270 | +€245,871 | +26.6% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €625,399 | €857,270 | +€231,871 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €187,476 | €298,983 | +€111,506 | +59.5% |
| Suppliers | 440/4 | €187,476 | €298,983 | +€111,506 | +59.5% |
| Advances received on contracts in progress | 46 | €6,300 | €6,300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,000 | €26,910 | +€20,910 | +349% |
| Taxes | 450/3 | €6,000 | €26,910 | +€20,910 | +349% |
| Other amounts payable | 47/48 | €225,623 | €325,078 | +€99,455 | +44.1% |
| Accrued charges and deferred income | 492/3 | - | €14,000 | +€14,000 | |
| Other operating charges | 640/8 | €1,044 | €2,518 | +€1,473 | +141% |
| Non-recurring operating charges | 66A | €0 | €4,797 | +€4,797 | |
| Gross operating margin | 9900 | -€53,413 | -€170,307 | -€116,894 | -219% |
| Operating profit (loss) | 9901 | -€54,457 | -€177,622 | -€123,164 | -226% |
| Financial income | 75/76B | - | €55 | +€55 | |
| Recurring financial income | 75 | - | €55 | +€55 | |
| Financial charges | 65/66B | €14,014 | €16,746 | +€2,733 | +19.5% |
| Recurring financial charges | 65 | €14,014 | €16,746 | +€2,733 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | -€68,471 | -€194,313 | -€125,842 | -184% |
| Transfer from deferred taxes | 780 | €100,695 | €25,269 | -€75,426 | -74.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €32,224 | -€169,045 | -€201,268 | |
| Transfer from tax-exempt reserves | 789 | €302,083 | €75,806 | -€226,278 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €334,307 | -€93,239 | -€427,546 |
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 22 October 2026 via checked.be.