PROsVenture: 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.
PROsVenture
Largest movements
- Cash +€88,124
up €88,124 (+147%), from €59,789 to €147,913
mainly Net result for the year (+€127,755) and Receivables within one year (+€20,876)
- Receivables within one year -€20,876
down €20,876 (-31.4%), from €66,441 to €45,565
of which Trade receivables: -€33,389
- Current investments +€8,984
up €8,984 (+6.9%), from €130,182 to €139,165
- Tangible fixed assets -€7,124
down €7,124 (-21.2%), from €33,614 to €26,490
of which Leasing and similar rights: -€5,532
- Reserves +€127,755
up €127,755 (+70.0%), from €182,576 to €310,330
- Other debts -€60,247
no longer reported in 2025 (was €60,247)
- Tax, wage and social debts +€5,702
up €5,702 (+132%), from €4,325 to €10,027
- Debts after one year -€5,572
down €5,572 (-35.3%), from €15,785 to €10,213
- Gross operating margin +€91,599
up €91,599 (+103%), from €88,605 to €180,204
- Taxes +€24,451
up €24,451 (+143%), from €17,087 to €41,538
- Other operating charges -€2,932
down €2,932 (-65.6%), from €4,469 to €1,537
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 | €295,925 | €368,250 | +€72,325 | +24.4% |
| Fixed assets | 21/28 | €33,614 | €26,490 | -€7,124 | -21.2% |
| Tangible fixed assets | 22/27 | €33,614 | €26,490 | -€7,124 | -21.2% |
| Land and buildings | 22 | €4,437 | €3,390 | -€1,047 | -23.6% |
| Plant, machinery and equipment | 23 | €824 | €335 | -€489 | -59.3% |
| Furniture and vehicles | 24 | €1,134 | €2,744 | +€1,609 | +142% |
| Leasing and similar rights | 25 | €21,051 | €15,519 | -€5,532 | -26.3% |
| Other tangible fixed assets | 26 | €6,168 | €4,503 | -€1,665 | -27.0% |
| Current assets | 29/58 | €262,312 | €341,760 | +€79,448 | +30.3% |
| Amounts receivable within one year | 40/41 | €66,441 | €45,565 | -€20,876 | -31.4% |
| Trade receivables | 40 | €66,001 | €32,612 | -€33,389 | -50.6% |
| Other amounts receivable | 41 | €440 | €12,953 | +€12,513 | +2,844% |
| Current investments | 50/53 | €130,182 | €139,165 | +€8,984 | +6.9% |
| Cash at bank and in hand | 54/58 | €59,789 | €147,913 | +€88,124 | +147% |
| Deferred charges and accrued income | 490/1 | €5,900 | €9,117 | +€3,216 | +54.5% |
| Total equity and liabilities | 10/49 | €295,925 | €368,250 | +€72,325 | +24.4% |
| Equity | 10/15 | €201,176 | €328,930 | +€127,755 | +63.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,576 | €310,330 | +€127,755 | +70.0% |
| Distributable reserves | 133 | €182,576 | €310,330 | +€127,755 | +70.0% |
| Amounts payable | 17/49 | €94,750 | €39,320 | -€55,430 | -58.5% |
| Amounts payable after more than one year | 17 | €15,785 | €10,213 | -€5,572 | -35.3% |
| Financial debts | 170/4 | €15,785 | €10,213 | -€5,572 | -35.3% |
| Amounts payable within one year | 42/48 | €77,853 | €25,322 | -€52,531 | -67.5% |
| Current portion of amounts payable after more than one year | 42 | €5,388 | €5,572 | +€184 | +3.4% |
| Trade debts | 44 | €7,893 | €8,988 | +€1,095 | +13.9% |
| Suppliers | 440/4 | €7,893 | €8,988 | +€1,095 | +13.9% |
| Advances received on contracts in progress | 46 | - | €736 | +€736 | |
| Taxes, remuneration and social security | 45 | €4,325 | €10,027 | +€5,702 | +132% |
| Taxes | 450/3 | €4,325 | €10,027 | +€5,702 | +132% |
| Other amounts payable | 47/48 | €60,247 | - | -€60,247 | |
| Accrued charges and deferred income | 492/3 | €1,111 | €3,784 | +€2,673 | +241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,912 | €10,066 | -€846 | -7.8% |
| Other operating charges | 640/8 | €4,469 | €1,537 | -€2,932 | -65.6% |
| Gross operating margin | 9900 | €88,605 | €180,204 | +€91,599 | +103% |
| Operating profit (loss) | 9901 | €73,224 | €168,601 | +€95,377 | +130% |
| Financial income | 75/76B | €1,516 | €1,857 | +€341 | +22.5% |
| Recurring financial income | 75 | €1,516 | €1,857 | +€341 | +22.5% |
| Financial charges | 65/66B | €2,262 | €1,165 | -€1,097 | -48.5% |
| Recurring financial charges | 65 | €2,262 | €1,165 | -€1,097 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €72,477 | €169,293 | +€96,816 | +134% |
| Income taxes | 67/77 | €17,087 | €41,538 | +€24,451 | +143% |
| Profit (loss) for the period | 9904 | €55,390 | €127,755 | +€72,365 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €55,390 | €127,755 | +€72,365 | +131% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.