ProSpectrum: 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.
ProSpectrum
Largest movements
- Receivables after one year +€32,931
up €32,931 (+51.5%), from €64,000 to €96,931
- Stocks and contracts +€20,690
new in 2025: €20,690
- Tangible fixed assets +€17,586
new in 2025: €17,586
- Receivables within one year -€13,207
down €13,207 (-12.9%), from €102,740 to €89,533
of which Trade receivables: -€8,391
- Reserves +€32,792
up €32,792 (+44.1%), from €74,364 to €107,156
of which Distributable reserves: +€32,792
- Tax, wage and social debts +€14,168
up €14,168 (+79.0%), from €17,937 to €32,106
- Advances received +€12,717
up €12,717 (+59.6%), from €21,331 to €34,047
- Gross operating margin +€32,491
up €32,491 (+231.7%), from €14,023 to €46,514
- Purchases and services -€5,458
no longer reported in 2025 (was €5,458)
- Financial income +€3,287
up €3,287 (+77.4%), from €4,245 to €7,532
- Depreciation +€2,634
new in 2025: €2,634
- Taxes -€877
down €877 (-4.9%), from €17,757 to €16,880
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 | €167,797 | €226,823 | +€59,026 | +35.2% |
| Fixed assets | 21/28 | €205 | €17,791 | +€17,586 | +8598.3% |
| Tangible fixed assets | 22/27 | - | €17,586 | +€17,586 | |
| Furniture and vehicles | 24 | - | €17,586 | +€17,586 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €167,593 | €209,033 | +€41,440 | +24.7% |
| Amounts receivable after more than one year | 29 | €64,000 | €96,931 | +€32,931 | +51.5% |
| Other amounts receivable | 291 | €64,000 | €96,931 | +€32,931 | +51.5% |
| Stocks and contracts in progress | 3 | - | €20,690 | +€20,690 | |
| Stocks | 30/36 | - | €20,690 | +€20,690 | |
| Amounts receivable within one year | 40/41 | €102,740 | €89,533 | -€13,207 | -12.9% |
| Trade receivables | 40 | €20,570 | €12,179 | -€8,391 | -40.8% |
| Other amounts receivable | 41 | €82,170 | €77,354 | -€4,817 | -5.9% |
| Cash at bank and in hand | 54/58 | €852 | €1,278 | +€426 | +50.0% |
| Deferred charges and accrued income | 490/1 | - | €600 | +€600 | |
| Total equity and liabilities | 10/49 | €167,797 | €226,823 | +€59,026 | +35.2% |
| Equity | 10/15 | €122,819 | €155,611 | +€32,792 | +26.7% |
| Contributions | 10/11 | €19,600 | €19,600 | = | 0.0% |
| Reserves | 13 | €74,364 | €107,156 | +€32,792 | +44.1% |
| Non-distributable reserves | 130/1 | €1,960 | €1,960 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,960 | - | -€1,960 | |
| Other | 1319 | - | €1,960 | +€1,960 | |
| Distributable reserves | 133 | €72,404 | €105,196 | +€32,792 | +45.3% |
| Profit (loss) carried forward | 14 | €28,855 | €28,855 | = | 0.0% |
| Amounts payable | 17/49 | €44,978 | €71,212 | +€26,234 | +58.3% |
| Amounts payable within one year | 42/48 | €42,764 | €71,212 | +€28,449 | +66.5% |
| Trade debts | 44 | €3,496 | €5,060 | +€1,564 | +44.7% |
| Suppliers | 440/4 | €3,496 | €5,060 | +€1,564 | +44.7% |
| Advances received on contracts in progress | 46 | €21,331 | €34,047 | +€12,717 | +59.6% |
| Taxes, remuneration and social security | 45 | €17,937 | €32,106 | +€14,168 | +79.0% |
| Taxes | 450/3 | €17,937 | €32,106 | +€14,168 | +79.0% |
| Accrued charges and deferred income | 492/3 | €2,214 | - | -€2,214 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,458 | - | -€5,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,634 | +€2,634 | |
| Other operating charges | 640/8 | €1,079 | €1,621 | +€542 | +50.3% |
| Gross operating margin | 9900 | €14,023 | €46,514 | +€32,491 | +231.7% |
| Operating profit (loss) | 9901 | €12,944 | €42,259 | +€29,315 | +226.5% |
| Financial income | 75/76B | €4,245 | €7,532 | +€3,287 | +77.4% |
| Recurring financial income | 75 | €4,245 | €7,532 | +€3,287 | +77.4% |
| Financial charges | 65/66B | €51 | €119 | +€68 | +132.5% |
| Recurring financial charges | 65 | €51 | €119 | +€68 | +132.5% |
| Profit (loss) for the period before taxes | 9903 | €17,138 | €49,672 | +€32,534 | +189.8% |
| Income taxes | 67/77 | €17,757 | €16,880 | -€877 | -4.9% |
| Profit (loss) for the period | 9904 | -€619 | €32,792 | +€33,411 | |
| Transfer from tax-exempt reserves | 789 | €55,631 | - | -€55,631 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,012 | €32,792 | -€22,220 | -40.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.