PROSUMERIZE: 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.
PROSUMERIZE
Largest movements
- Cash +€24,931
up €24,931 (+55.7%), from €44,744 to €69,675
mainly Debts after one year (+€64,963) and Depreciation (+€61,669)
- Receivables within one year -€10,171
down €10,171 (-49.6%), from €20,503 to €10,332
of which Trade receivables: -€13,862
- Debts after one year +€64,963
up €64,963 (+27.6%), from €235,037 to €300,000
of which Other amounts payable: +€300,000
- Current portion of long-term debt -€41,906
down €41,906 (-100.0%), from €41,906 to €0
- Gross operating margin -€25,448
down €25,448 (-24.1%), from €105,523 to €80,074
- Taxes -€9,629
down €9,629 (-97.9%), from €9,840 to €211
- Depreciation +€4,494
up €4,494 (+7.9%), from €57,175 to €61,669
- Financial charges +€3,487
up €3,487 (+45.8%), from €7,606 to €11,094
- Other operating charges +€1,530
up €1,530 (+26.0%), from €5,881 to €7,411
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 | €811,619 | €832,907 | +€21,288 | +2.6% |
| Fixed assets | 21/28 | €746,372 | €752,901 | +€6,529 | +0.9% |
| Tangible fixed assets | 22/27 | €746,372 | €752,901 | +€6,529 | +0.9% |
| Land and buildings | 22 | €719,283 | €731,735 | +€12,452 | +1.7% |
| Plant, machinery and equipment | 23 | €3,752 | €2,986 | -€766 | -20.4% |
| Furniture and vehicles | 24 | €23,337 | €18,180 | -€5,157 | -22.1% |
| Current assets | 29/58 | €65,247 | €80,007 | +€14,759 | +22.6% |
| Amounts receivable within one year | 40/41 | €20,503 | €10,332 | -€10,171 | -49.6% |
| Trade receivables | 40 | €14,512 | €650 | -€13,862 | -95.5% |
| Other amounts receivable | 41 | €5,992 | €9,682 | +€3,690 | +61.6% |
| Cash at bank and in hand | 54/58 | €44,744 | €69,675 | +€24,931 | +55.7% |
| Total equity and liabilities | 10/49 | €811,619 | €832,907 | +€21,288 | +2.6% |
| Equity | 10/15 | €532,338 | €532,027 | -€311 | -0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €519,938 | €519,627 | -€311 | -0.1% |
| Distributable reserves | 133 | €519,938 | €519,627 | -€311 | -0.1% |
| Amounts payable | 17/49 | €279,282 | €300,881 | +€21,599 | +7.7% |
| Amounts payable after more than one year | 17 | €235,037 | €300,000 | +€64,963 | +27.6% |
| Financial debts | 170/4 | €235,037 | €0 | -€235,037 | -100.0% |
| Other amounts payable | 178/9 | - | €300,000 | +€300,000 | |
| Amounts payable within one year | 42/48 | €44,245 | €0 | -€44,245 | -100.0% |
| Current portion of amounts payable after more than one year | 42 | €41,906 | €0 | -€41,906 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,340 | €0 | -€2,340 | -100.0% |
| Taxes | 450/3 | €2,340 | €0 | -€2,340 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €881 | +€881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,175 | €61,669 | +€4,494 | +7.9% |
| Other operating charges | 640/8 | €5,881 | €7,411 | +€1,530 | +26.0% |
| Gross operating margin | 9900 | €105,523 | €80,074 | -€25,448 | -24.1% |
| Operating profit (loss) | 9901 | €42,467 | €10,994 | -€31,473 | -74.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €7,606 | €11,094 | +€3,487 | +45.8% |
| Recurring financial charges | 65 | €7,606 | €11,094 | +€3,487 | +45.8% |
| Profit (loss) for the period before taxes | 9903 | €34,860 | -€100 | -€34,960 | |
| Income taxes | 67/77 | €9,840 | €211 | -€9,629 | -97.9% |
| Profit (loss) for the period | 9904 | €25,021 | -€311 | -€25,331 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,021 | -€311 | -€25,331 |
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 3 October 2026 via checked.be.