PROSKINAB: 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.
PROSKINAB
Largest movements
- Current investments -€334,696
down €334,696 (-48.4%), from €691,889 to €357,192
- Cash +€112,764
up €112,764 (+34.0%), from €331,643 to €444,407
mainly Current investments (+€334,696) and Net result for the year (+€286,705)
- Tangible fixed assets -€51,695
down €51,695 (-17.8%), from €290,523 to €238,827
of which Furniture and vehicles: -€48,384
- Deferred charges and accrued income +€42,083
up €42,083 (+24.3%), from €172,952 to €215,034
- Profit (loss) carried forward -€437,295
down €437,295 (-60.4%), from €724,123 to €286,829
- Other debts +€202,704
up €202,704 (+228%), from €88,809 to €291,512
- Debts after one year -€39,588
down €39,588 (-59.4%), from €66,622 to €27,034
- Trade debts +€20,503
up €20,503 (+102%), from €20,120 to €40,623
- Financial income +€107,965
up €107,965 (+4,832%), from €2,235 to €110,200
- Gross operating margin -€65,990
down €65,990 (-15.1%), from €436,478 to €370,487
- Taxes -€13,276
down €13,276 (-18.1%), from €73,373 to €60,097
- Depreciation -€6,459
down €6,459 (-7.2%), from €89,724 to €83,265
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 | €1,516,740 | €1,282,386 | -€234,354 | -15.5% |
| Fixed assets | 21/28 | €290,523 | €238,827 | -€51,695 | -17.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €290,523 | €238,827 | -€51,695 | -17.8% |
| Plant, machinery and equipment | 23 | €106,085 | €102,773 | -€3,311 | -3.1% |
| Furniture and vehicles | 24 | €184,438 | €136,054 | -€48,384 | -26.2% |
| Current assets | 29/58 | €1,226,218 | €1,043,559 | -€182,659 | -14.9% |
| Amounts receivable within one year | 40/41 | €29,735 | €26,926 | -€2,809 | -9.4% |
| Trade receivables | 40 | €14,190 | €6,463 | -€7,727 | -54.5% |
| Other amounts receivable | 41 | €15,545 | €20,463 | +€4,918 | +31.6% |
| Current investments | 50/53 | €691,889 | €357,192 | -€334,696 | -48.4% |
| Cash at bank and in hand | 54/58 | €331,643 | €444,407 | +€112,764 | +34.0% |
| Deferred charges and accrued income | 490/1 | €172,952 | €215,034 | +€42,083 | +24.3% |
| Total equity and liabilities | 10/49 | €1,516,740 | €1,282,386 | -€234,354 | -15.5% |
| Equity | 10/15 | €1,275,145 | €851,651 | -€423,495 | -33.2% |
| Contributions | 10/11 | €6,200 | €20,000 | +€13,800 | +223% |
| Reserves | 13 | €544,822 | €544,822 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €542,822 | €542,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | €724,123 | €286,829 | -€437,295 | -60.4% |
| Amounts payable | 17/49 | €241,595 | €430,736 | +€189,141 | +78.3% |
| Amounts payable after more than one year | 17 | €66,622 | €27,034 | -€39,588 | -59.4% |
| Financial debts | 170/4 | €66,622 | €27,034 | -€39,588 | -59.4% |
| Amounts payable within one year | 42/48 | €174,974 | €403,702 | +€228,728 | +131% |
| Current portion of amounts payable after more than one year | 42 | €58,131 | €58,592 | +€461 | +0.8% |
| Trade debts | 44 | €20,120 | €40,623 | +€20,503 | +102% |
| Suppliers | 440/4 | €20,120 | €40,623 | +€20,503 | +102% |
| Taxes, remuneration and social security | 45 | €7,915 | €12,975 | +€5,060 | +63.9% |
| Taxes | 450/3 | €0 | €7,340 | +€7,340 | |
| Remuneration and social security | 454/9 | €7,915 | €5,635 | -€2,280 | -28.8% |
| Other amounts payable | 47/48 | €88,809 | €291,512 | +€202,704 | +228% |
| Remuneration, social security and pensions | 62 | €41,911 | €42,030 | +€119 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,724 | €83,265 | -€6,459 | -7.2% |
| Other operating charges | 640/8 | €2,362 | €2,976 | +€614 | +26.0% |
| Gross operating margin | 9900 | €436,478 | €370,487 | -€65,990 | -15.1% |
| Operating profit (loss) | 9901 | €302,481 | €242,216 | -€60,265 | -19.9% |
| Financial income | 75/76B | €2,235 | €110,200 | +€107,965 | +4,832% |
| Recurring financial income | 75 | €2,235 | €110,200 | +€107,965 | +4,832% |
| Financial charges | 65/66B | €6,537 | €5,613 | -€923 | -14.1% |
| Recurring financial charges | 65 | €6,537 | €5,613 | -€923 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €298,179 | €346,802 | +€48,624 | +16.3% |
| Income taxes | 67/77 | €73,373 | €60,097 | -€13,276 | -18.1% |
| Profit (loss) for the period | 9904 | €224,806 | €286,705 | +€61,899 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €224,806 | €286,705 | +€61,899 | +27.5% |
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 13 October 2026 via checked.be.