PROSERV: 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.
PROSERV
Largest movements
- Cash +€4,903
up €4,903 (+69.5%), from €7,052 to €11,955
mainly Stocks and contracts (+€2,080) and Tax, wage and social debts (+€1,576)
- Stocks and contracts -€2,080
down €2,080 (-6.2%), from €33,531 to €31,451
- Receivables within one year -€1,378
down €1,378 (-18.5%), from €7,457 to €6,080
of which Trade receivables: -€1,378
- Tax, wage and social debts +€1,576
up €1,576 (+104%), from €1,513 to €3,090
- Profit (loss) carried forward -€1,344
down €1,344 (-3.8%), from -€35,336 to -€36,680
- Other debts +€1,106
up €1,106 (+4.7%), from €23,749 to €24,855
- Gross operating margin +€4,986
up €4,986, from -€2,975 to €2,011
- Other operating charges +€642
up €642 (+25.0%), from €2,569 to €3,211
- Depreciation -€524
no longer reported in 2025 (was €524)
- Financial charges -€204
down €204 (-58.6%), from €348 to €144
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 | €48,540 | €49,986 | +€1,445 | +3.0% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €48,040 | €49,486 | +€1,445 | +3.0% |
| Stocks and contracts in progress | 3 | €33,531 | €31,451 | -€2,080 | -6.2% |
| Stocks | 30/36 | €33,531 | €31,451 | -€2,080 | -6.2% |
| Amounts receivable within one year | 40/41 | €7,457 | €6,080 | -€1,378 | -18.5% |
| Trade receivables | 40 | €7,065 | €5,687 | -€1,378 | -19.5% |
| Other amounts receivable | 41 | €393 | €393 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,052 | €11,955 | +€4,903 | +69.5% |
| Total equity and liabilities | 10/49 | €48,540 | €49,986 | +€1,445 | +3.0% |
| Equity | 10/15 | €17,313 | €15,969 | -€1,344 | -7.8% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €8,028 | €8,028 | = | 0.0% |
| Distributable reserves | 133 | €8,028 | €8,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,336 | -€36,680 | -€1,344 | -3.8% |
| Amounts payable | 17/49 | €31,227 | €34,017 | +€2,789 | +8.9% |
| Amounts payable within one year | 42/48 | €31,227 | €34,017 | +€2,789 | +8.9% |
| Trade debts | 44 | €5,965 | €6,072 | +€107 | +1.8% |
| Suppliers | 440/4 | €5,965 | €6,072 | +€107 | +1.8% |
| Taxes, remuneration and social security | 45 | €1,513 | €3,090 | +€1,576 | +104% |
| Taxes | 450/3 | €1,513 | €3,090 | +€1,576 | +104% |
| Other amounts payable | 47/48 | €23,749 | €24,855 | +€1,106 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €524 | - | -€524 | |
| Other operating charges | 640/8 | €2,569 | €3,211 | +€642 | +25.0% |
| Gross operating margin | 9900 | -€2,975 | €2,011 | +€4,986 | |
| Operating profit (loss) | 9901 | -€6,069 | -€1,200 | +€4,869 | +80.2% |
| Financial income | 75/76B | €1 | €0 | -€0 | -64.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -64.3% |
| Financial charges | 65/66B | €348 | €144 | -€204 | -58.6% |
| Recurring financial charges | 65 | €348 | €144 | -€204 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,416 | -€1,344 | +€5,072 | +79.1% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -25.0% |
| Profit (loss) for the period | 9904 | -€6,416 | -€1,344 | +€5,072 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,416 | -€1,344 | +€5,072 | +79.1% |
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 17 October 2026 via checked.be.