PROSTEPS: what changed
Two fiscal 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.
PROSTEPS
Largest movements
- Cash +€112,217
up €112,217 (+22.6%), from €495,900 to €608,118
mainly Receivables within one year (+€96,317) and Net result for the year (+€52,209)
- Receivables within one year -€96,317
down €96,317 (-49.8%), from €193,331 to €97,015
of which Trade receivables: -€96,317
- Tangible fixed assets -€11,428
down €11,428 (-30.9%), from €37,030 to €25,602
of which Land and buildings: -€6,143
- Reserves +€52,209
up €52,209 (+7.9%), from €658,526 to €710,734
of which Distributable reserves: +€52,209
- Trade debts -€38,647
down €38,647 (-56.2%), from €68,819 to €30,172
- Tax, wage and social debts -€9,040
down €9,040 (-49.0%), from €18,468 to €9,428
of which Taxes: -€9,040
- Gross operating margin -€310,113
down €310,113 (-79.9%), from €388,074 to €77,961
- Taxes -€64,812
down €64,812 (-76.9%), from €84,232 to €19,420
- Financial income +€7,256
up €7,256 (+3491.1%), from €208 to €7,463
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 | €770,861 | €775,334 | +€4,473 | +0.6% |
| Fixed assets | 21/28 | €81,629 | €70,201 | -€11,428 | -14.0% |
| Tangible fixed assets | 22/27 | €37,030 | €25,602 | -€11,428 | -30.9% |
| Land and buildings | 22 | €26,175 | €20,032 | -€6,143 | -23.5% |
| Plant, machinery and equipment | 23 | €3,128 | €1,502 | -€1,627 | -52.0% |
| Furniture and vehicles | 24 | €7,727 | €4,069 | -€3,658 | -47.3% |
| Financial fixed assets | 28 | €44,600 | €44,600 | = | 0.0% |
| Current assets | 29/58 | €689,232 | €705,133 | +€15,901 | +2.3% |
| Amounts receivable within one year | 40/41 | €193,331 | €97,015 | -€96,317 | -49.8% |
| Trade receivables | 40 | €182,969 | €86,653 | -€96,317 | -52.6% |
| Other amounts receivable | 41 | €10,362 | €10,362 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €495,900 | €608,118 | +€112,217 | +22.6% |
| Total equity and liabilities | 10/49 | €770,861 | €775,334 | +€4,473 | +0.6% |
| Equity | 10/15 | €683,526 | €735,734 | +€52,209 | +7.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €658,526 | €710,734 | +€52,209 | +7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €658,526 | €710,734 | +€52,209 | +7.9% |
| Amounts payable | 17/49 | €87,335 | €39,600 | -€47,736 | -54.7% |
| Amounts payable within one year | 42/48 | €87,335 | €39,600 | -€47,736 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €48 | - | -€48 | |
| Credit institutions | 430/8 | €48 | - | -€48 | |
| Trade debts | 44 | €68,819 | €30,172 | -€38,647 | -56.2% |
| Suppliers | 440/4 | €68,819 | €30,172 | -€38,647 | -56.2% |
| Taxes, remuneration and social security | 45 | €18,468 | €9,428 | -€9,040 | -49.0% |
| Taxes | 450/3 | €18,468 | €9,428 | -€9,040 | -49.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €121,662 | - | -€121,662 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,009 | €11,428 | -€2,581 | -18.4% |
| Other operating charges | 640/8 | €2,347 | €1,719 | -€627 | -26.7% |
| Gross operating margin | 9900 | €388,074 | €77,961 | -€310,113 | -79.9% |
| Operating profit (loss) | 9901 | €371,718 | €64,814 | -€306,904 | -82.6% |
| Financial income | 75/76B | €208 | €7,463 | +€7,256 | +3491.1% |
| Recurring financial income | 75 | €208 | €7,463 | +€7,256 | +3491.1% |
| Financial charges | 65/66B | €919 | €649 | -€270 | -29.4% |
| Recurring financial charges | 65 | €919 | €649 | -€270 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €371,007 | €71,629 | -€299,378 | -80.7% |
| Income taxes | 67/77 | €84,232 | €19,420 | -€64,812 | -76.9% |
| Profit (loss) for the period | 9904 | €286,775 | €52,209 | -€234,566 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €286,775 | €52,209 | -€234,566 | -81.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.