PROSIGN: 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.
PROSIGN
Largest movements
- Receivables within one year +€49,552
up €49,552 (+230%), from €21,520 to €71,072
of which Trade receivables: +€53,558
- Tangible fixed assets -€19,978
down €19,978 (-6.6%), from €300,760 to €280,783
- Stocks and contracts +€16,064
up €16,064 (+11.8%), from €135,662 to €151,726
of which Stocks: +€17,793
- Other debts +€46,254
up €46,254 (+16.6%), from €277,916 to €324,171
- Short-term financial debts +€19,328
up €19,328 (+73.4%), from €26,337 to €45,665
- Profit (loss) carried forward -€14,254
down €14,254 (-142%), from -€10,006 to -€24,260
- Debts after one year -€13,937
down €13,937 (-12.9%), from €108,247 to €94,309
- Tax, wage and social debts +€6,086
up €6,086 (+405%), from €1,502 to €7,587
of which Remuneration and social security: +€4,730
- Staff costs +€16,761
up €16,761 (+14.9%), from €112,172 to €128,933
- Gross operating margin +€3,609
up €3,609 (+2.4%), from €152,399 to €156,008
- Financial charges +€2,576
up €2,576 (+20.4%), from €12,630 to €15,206
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 | €469,337 | €507,292 | +€37,955 | +8.1% |
| Fixed assets | 21/28 | €301,219 | €281,133 | -€20,086 | -6.7% |
| Intangible fixed assets | 21 | €109 | - | -€109 | |
| Tangible fixed assets | 22/27 | €300,760 | €280,783 | -€19,978 | -6.6% |
| Land and buildings | 22 | €245,720 | €238,108 | -€7,613 | -3.1% |
| Plant, machinery and equipment | 23 | €24,535 | €21,274 | -€3,261 | -13.3% |
| Furniture and vehicles | 24 | €30,504 | €21,400 | -€9,104 | -29.8% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €168,118 | €226,159 | +€58,041 | +34.5% |
| Stocks and contracts in progress | 3 | €135,662 | €151,726 | +€16,064 | +11.8% |
| Stocks | 30/36 | €133,933 | €151,726 | +€17,793 | +13.3% |
| Contracts in progress | 37 | €1,729 | - | -€1,729 | |
| Amounts receivable within one year | 40/41 | €21,520 | €71,072 | +€49,552 | +230% |
| Trade receivables | 40 | €17,514 | €71,072 | +€53,558 | +306% |
| Other amounts receivable | 41 | €4,006 | - | -€4,006 | |
| Cash at bank and in hand | 54/58 | €3,782 | - | -€3,782 | |
| Deferred charges and accrued income | 490/1 | €7,155 | €3,362 | -€3,793 | -53.0% |
| Total equity and liabilities | 10/49 | €469,337 | €507,292 | +€37,955 | +8.1% |
| Equity | 10/15 | €18,525 | €4,271 | -€14,254 | -76.9% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €6,531 | €6,531 | = | 0.0% |
| Distributable reserves | 133 | €6,531 | €6,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,006 | -€24,260 | -€14,254 | -142% |
| Amounts payable | 17/49 | €450,812 | €503,021 | +€52,209 | +11.6% |
| Amounts payable after more than one year | 17 | €108,247 | €94,309 | -€13,937 | -12.9% |
| Financial debts | 170/4 | €108,247 | €94,309 | -€13,937 | -12.9% |
| Amounts payable within one year | 42/48 | €339,313 | €405,836 | +€66,523 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €13,241 | €13,937 | +€697 | +5.3% |
| Financial debts | 43 | €26,337 | €45,665 | +€19,328 | +73.4% |
| Credit institutions | 430/8 | €26,337 | €45,665 | +€19,328 | +73.4% |
| Trade debts | 44 | €20,318 | €14,476 | -€5,841 | -28.8% |
| Suppliers | 440/4 | €20,318 | €14,476 | -€5,841 | -28.8% |
| Taxes, remuneration and social security | 45 | €1,502 | €7,587 | +€6,086 | +405% |
| Taxes | 450/3 | €941 | €2,297 | +€1,356 | +144% |
| Remuneration and social security | 454/9 | €560 | €5,290 | +€4,730 | +844% |
| Other amounts payable | 47/48 | €277,916 | €324,171 | +€46,254 | +16.6% |
| Accrued charges and deferred income | 492/3 | €3,252 | €2,875 | -€377 | -11.6% |
| Non-recurring operating income | 76A | - | €10,140 | +€10,140 | |
| Remuneration, social security and pensions | 62 | €112,172 | €128,933 | +€16,761 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,232 | €24,032 | -€201 | -0.8% |
| Other operating charges | 640/8 | €2,404 | €2,021 | -€383 | -15.9% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €152,399 | €156,008 | +€3,609 | +2.4% |
| Operating profit (loss) | 9901 | €13,590 | €959 | -€12,631 | -92.9% |
| Financial income | 75/76B | €14 | €34 | +€20 | +145% |
| Recurring financial income | 75 | €14 | €34 | +€20 | +145% |
| Financial charges | 65/66B | €12,630 | €15,206 | +€2,576 | +20.4% |
| Recurring financial charges | 65 | €12,630 | €15,206 | +€2,576 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €974 | -€14,213 | -€15,187 | |
| Income taxes | 67/77 | €924 | €41 | -€883 | -95.6% |
| Profit (loss) for the period | 9904 | €51 | -€14,254 | -€14,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €51 | -€14,254 | -€14,304 |
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.