PROSHIRT: 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.
PROSHIRT
Largest movements
- Cash -€58,709
down €58,709 (-18.1%), from €323,566 to €264,857
mainly Contributions, distributions and other (-€124,809) and Trade debts (-€32,610)
- Tangible fixed assets -€26,342
down €26,342 (-10.3%), from €254,837 to €228,495
- Receivables within one year -€25,688
down €25,688 (-35.1%), from €73,187 to €47,499
of which Trade receivables: -€27,345
- Reserves -€60,098
down €60,098 (-12.7%), from €474,263 to €414,165
- Trade debts -€32,610
no longer reported in 2025 (was €32,610)
- Tax, wage and social debts -€9,560
down €9,560 (-58.5%), from €16,351 to €6,791
of which Taxes: -€6,533
- Other debts -€7,758
down €7,758 (-5.5%), from €140,561 to €132,803
- Gross operating margin -€50,922
down €50,922 (-16.6%), from €306,475 to €255,553
- Staff costs -€39,009
down €39,009 (-23.0%), from €169,864 to €130,855
- Depreciation -€10,514
down €10,514 (-23.6%), from €44,486 to €33,972
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 | €669,990 | €559,964 | -€110,026 | -16.4% |
| Fixed assets | 21/28 | €254,837 | €228,495 | -€26,342 | -10.3% |
| Tangible fixed assets | 22/27 | €254,837 | €228,495 | -€26,342 | -10.3% |
| Land and buildings | 22 | €180,951 | €168,808 | -€12,143 | -6.7% |
| Plant, machinery and equipment | 23 | €70,187 | €59,687 | -€10,500 | -15.0% |
| Furniture and vehicles | 24 | €3,699 | - | -€3,699 | |
| Current assets | 29/58 | €415,153 | €331,469 | -€83,684 | -20.2% |
| Stocks and contracts in progress | 3 | €4,820 | €5,439 | +€619 | +12.8% |
| Stocks | 30/36 | €4,820 | €5,439 | +€619 | +12.8% |
| Amounts receivable within one year | 40/41 | €73,187 | €47,499 | -€25,688 | -35.1% |
| Trade receivables | 40 | €73,187 | €45,842 | -€27,345 | -37.4% |
| Other amounts receivable | 41 | - | €1,657 | +€1,657 | |
| Cash at bank and in hand | 54/58 | €323,566 | €264,857 | -€58,709 | -18.1% |
| Deferred charges and accrued income | 490/1 | €13,580 | €13,674 | +€94 | +0.7% |
| Total equity and liabilities | 10/49 | €669,990 | €559,964 | -€110,026 | -16.4% |
| Equity | 10/15 | €480,468 | €420,370 | -€60,098 | -12.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €474,263 | €414,165 | -€60,098 | -12.7% |
| Distributable reserves | 133 | €474,263 | €414,165 | -€60,098 | -12.7% |
| Amounts payable | 17/49 | €189,522 | €139,594 | -€49,928 | -26.3% |
| Amounts payable within one year | 42/48 | €189,522 | €139,594 | -€49,928 | -26.3% |
| Trade debts | 44 | €32,610 | - | -€32,610 | |
| Suppliers | 440/4 | €32,610 | - | -€32,610 | |
| Taxes, remuneration and social security | 45 | €16,351 | €6,791 | -€9,560 | -58.5% |
| Taxes | 450/3 | €9,529 | €2,996 | -€6,533 | -68.6% |
| Remuneration and social security | 454/9 | €6,822 | €3,795 | -€3,027 | -44.4% |
| Other amounts payable | 47/48 | €140,561 | €132,803 | -€7,758 | -5.5% |
| Remuneration, social security and pensions | 62 | €169,864 | €130,855 | -€39,009 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,486 | €33,972 | -€10,514 | -23.6% |
| Gross operating margin | 9900 | €306,475 | €255,553 | -€50,922 | -16.6% |
| Operating profit (loss) | 9901 | €92,125 | €90,726 | -€1,399 | -1.5% |
| Financial income | 75/76B | €282 | €1,859 | +€1,577 | +559.2% |
| Recurring financial income | 75 | €282 | €1,859 | +€1,577 | +559.2% |
| Financial charges | 65/66B | €1,464 | €111 | -€1,353 | -92.4% |
| Recurring financial charges | 65 | €1,464 | €111 | -€1,353 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €90,943 | €92,474 | +€1,531 | +1.7% |
| Income taxes | 67/77 | €25,957 | €27,763 | +€1,806 | +7.0% |
| Profit (loss) for the period | 9904 | €64,986 | €64,711 | -€275 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,986 | €64,711 | -€275 | -0.4% |
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 9 October 2026 via checked.be.