ProServIT: 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.
ProServIT
Largest movements
- Cash +€42,267
up €42,267 (+127%), from €33,190 to €75,458
mainly Net result for the year (+€58,288) and Tax, wage and social debts (+€12,831)
- Tangible fixed assets -€6,834
down €6,834 (-3.5%), from €197,008 to €190,174
of which Land and buildings: -€4,505
- Current investments +€4,721
up €4,721 (+7.4%), from €64,206 to €68,927
- Reserves +€28,590
up €28,590 (+10.7%), from €267,612 to €296,202
- Tax, wage and social debts +€12,831
up €12,831 (+369%), from €3,482 to €16,313
- Debts after one year -€6,880
down €6,880 (-23.1%), from €29,814 to €22,933
- Gross operating margin +€16,135
up €16,135 (+22.0%), from €73,177 to €89,312
- Taxes +€4,174
up €4,174 (+23.2%), from €17,991 to €22,166
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 | €335,284 | €372,259 | +€36,975 | +11.0% |
| Fixed assets | 21/28 | €197,008 | €190,174 | -€6,834 | -3.5% |
| Tangible fixed assets | 22/27 | €197,008 | €190,174 | -€6,834 | -3.5% |
| Land and buildings | 22 | €182,806 | €178,302 | -€4,505 | -2.5% |
| Plant, machinery and equipment | 23 | €3,762 | €3,282 | -€479 | -12.7% |
| Furniture and vehicles | 24 | €1,007 | €671 | -€336 | -33.3% |
| Other tangible fixed assets | 26 | €9,433 | €7,919 | -€1,515 | -16.1% |
| Current assets | 29/58 | €138,276 | €182,085 | +€43,810 | +31.7% |
| Amounts receivable within one year | 40/41 | €36,178 | €33,655 | -€2,523 | -7.0% |
| Trade receivables | 40 | €35,976 | €32,402 | -€3,574 | -9.9% |
| Other amounts receivable | 41 | €202 | €1,252 | +€1,051 | +521% |
| Current investments | 50/53 | €64,206 | €68,927 | +€4,721 | +7.4% |
| Cash at bank and in hand | 54/58 | €33,190 | €75,458 | +€42,267 | +127% |
| Deferred charges and accrued income | 490/1 | €4,702 | €4,047 | -€655 | -13.9% |
| Total equity and liabilities | 10/49 | €335,284 | €372,259 | +€36,975 | +11.0% |
| Equity | 10/15 | €280,012 | €308,602 | +€28,590 | +10.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €267,612 | €296,202 | +€28,590 | +10.7% |
| Distributable reserves | 133 | €267,612 | €296,202 | +€28,590 | +10.7% |
| Amounts payable | 17/49 | €55,272 | €63,657 | +€8,385 | +15.2% |
| Amounts payable after more than one year | 17 | €29,814 | €22,933 | -€6,880 | -23.1% |
| Financial debts | 170/4 | €29,814 | €22,933 | -€6,880 | -23.1% |
| Amounts payable within one year | 42/48 | €23,733 | €39,574 | +€15,841 | +66.7% |
| Current portion of amounts payable after more than one year | 42 | €6,880 | €6,880 | = | 0.0% |
| Trade debts | 44 | €4,585 | €7,171 | +€2,586 | +56.4% |
| Suppliers | 440/4 | €4,585 | €7,171 | +€2,586 | +56.4% |
| Taxes, remuneration and social security | 45 | €3,482 | €16,313 | +€12,831 | +369% |
| Taxes | 450/3 | €3,482 | €16,313 | +€12,831 | +369% |
| Other amounts payable | 47/48 | €8,786 | €9,210 | +€424 | +4.8% |
| Accrued charges and deferred income | 492/3 | €1,725 | €1,150 | -€575 | -33.3% |
| Non-recurring operating income | 76A | - | €8,840 | +€8,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,298 | €6,834 | -€463 | -6.3% |
| Other operating charges | 640/8 | €1,524 | €1,610 | +€86 | +5.6% |
| Gross operating margin | 9900 | €73,177 | €89,312 | +€16,135 | +22.0% |
| Operating profit (loss) | 9901 | €64,355 | €80,867 | +€16,512 | +25.7% |
| Financial income | 75/76B | €1,713 | €2,429 | +€717 | +41.9% |
| Recurring financial income | 75 | €1,713 | €2,429 | +€717 | +41.9% |
| Financial charges | 65/66B | €2,652 | €2,842 | +€190 | +7.2% |
| Recurring financial charges | 65 | €2,652 | €2,842 | +€190 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €63,416 | €80,454 | +€17,039 | +26.9% |
| Income taxes | 67/77 | €17,991 | €22,166 | +€4,174 | +23.2% |
| Profit (loss) for the period | 9904 | €45,424 | €58,288 | +€12,864 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,424 | €58,288 | +€12,864 | +28.3% |
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 29 October 2026 via checked.be.