PROSQUARE: 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.
PROSQUARE
Largest movements
- Current investments +€113,000
up €113,000 (+84.2%), from €134,252 to €247,252
- Cash -€61,989
down €61,989 (-47.4%), from €130,839 to €68,850
mainly Current investments (-€113,000) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€14,122
up €14,122 (+118%), from €11,940 to €26,062
of which Trade receivables: +€17,780
- Reserves +€92,550
up €92,550 (+48.5%), from €190,699 to €283,250
- Trade debts -€14,927
down €14,927 (-89.7%), from €16,639 to €1,713
- Other debts -€8,805
down €8,805 (-23.6%), from €37,316 to €28,511
- Gross operating margin +€95,918
up €95,918 (+164%), from €58,337 to €154,255
- Taxes +€28,895
up €28,895 (+198%), from €14,584 to €43,479
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 | €285,375 | €352,700 | +€67,325 | +23.6% |
| Fixed assets | 21/28 | €7,523 | €9,715 | +€2,192 | +29.1% |
| Tangible fixed assets | 22/27 | €7,523 | €9,715 | +€2,192 | +29.1% |
| Furniture and vehicles | 24 | €7,523 | €7,900 | +€377 | +5.0% |
| Other tangible fixed assets | 26 | - | €1,815 | +€1,815 | |
| Current assets | 29/58 | €277,852 | €342,985 | +€65,134 | +23.4% |
| Amounts receivable within one year | 40/41 | €11,940 | €26,062 | +€14,122 | +118% |
| Trade receivables | 40 | €140 | €17,920 | +€17,780 | +12,700% |
| Other amounts receivable | 41 | €11,800 | €8,142 | -€3,658 | -31.0% |
| Current investments | 50/53 | €134,252 | €247,252 | +€113,000 | +84.2% |
| Cash at bank and in hand | 54/58 | €130,839 | €68,850 | -€61,989 | -47.4% |
| Deferred charges and accrued income | 490/1 | €821 | €821 | = | 0.0% |
| Total equity and liabilities | 10/49 | €285,375 | €352,700 | +€67,325 | +23.6% |
| Equity | 10/15 | €217,896 | €310,446 | +€92,550 | +42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,699 | €283,250 | +€92,550 | +48.5% |
| Distributable reserves | 133 | €190,699 | €283,250 | +€92,550 | +48.5% |
| Profit (loss) carried forward | 14 | €8,597 | €8,597 | = | 0.0% |
| Amounts payable | 17/49 | €67,479 | €42,254 | -€25,225 | -37.4% |
| Amounts payable within one year | 42/48 | €67,479 | €42,254 | -€25,225 | -37.4% |
| Trade debts | 44 | €16,639 | €1,713 | -€14,927 | -89.7% |
| Suppliers | 440/4 | €16,639 | €1,713 | -€14,927 | -89.7% |
| Taxes, remuneration and social security | 45 | €13,524 | €12,030 | -€1,493 | -11.0% |
| Taxes | 450/3 | €13,524 | €12,030 | -€1,493 | -11.0% |
| Other amounts payable | 47/48 | €37,316 | €28,511 | -€8,805 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,306 | €6,039 | -€1,268 | -17.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €58,337 | €154,255 | +€95,918 | +164% |
| Operating profit (loss) | 9901 | €50,643 | €147,817 | +€97,174 | +192% |
| Financial income | 75/76B | €6,785 | €8,308 | +€1,523 | +22.5% |
| Recurring financial income | 75 | €6,785 | €8,308 | +€1,523 | +22.5% |
| Financial charges | 65/66B | €309 | €96 | -€213 | -69.0% |
| Recurring financial charges | 65 | €309 | €96 | -€213 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €57,119 | €156,029 | +€98,910 | +173% |
| Income taxes | 67/77 | €14,584 | €43,479 | +€28,895 | +198% |
| Profit (loss) for the period | 9904 | €42,535 | €112,550 | +€70,015 | +165% |
| Profit (loss) for the period to be appropriated | 9905 | €42,535 | €112,550 | +€70,015 | +165% |
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 16 October 2026 via checked.be.