ProSwimLab: 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.
ProSwimLab
Largest movements
- Intangible fixed assets -€16,383
down €16,383 (-26.1%), from €62,769 to €46,386
- Receivables within one year -€2,513
down €2,513 (-25.7%), from €9,794 to €7,281
of which Other amounts receivable: -€2,737
- Profit (loss) carried forward -€61,792
down €61,792, from €54,087 to -€7,705
- Trade debts +€33,487
up €33,487 (+607.2%), from €5,515 to €39,001
- Tax, wage and social debts +€9,739
up €9,739 (+520.7%), from €1,870 to €11,610
of which Remuneration and social security: +€4,960
- Gross operating margin -€37,744
down €37,744, from €26,652 to -€11,092
- Staff costs +€27,640
up €27,640 (+2115.3%), from €1,307 to €28,946
- Financial charges +€1,875
up €1,875 (+748.7%), from €250 to €2,125
- Taxes -€1,325
down €1,325 (-100.0%), from €1,325 to €0
- Depreciation +€1,296
up €1,296 (+7.4%), from €17,500 to €18,796
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 | €84,181 | €65,458 | -€18,723 | -22.2% |
| Fixed assets | 21/28 | €64,048 | €47,282 | -€16,766 | -26.2% |
| Intangible fixed assets | 21 | €62,769 | €46,386 | -€16,383 | -26.1% |
| Tangible fixed assets | 22/27 | €524 | €141 | -€383 | -73.1% |
| Plant, machinery and equipment | 23 | €150 | €30 | -€120 | -80.1% |
| Furniture and vehicles | 24 | €374 | €111 | -€263 | -70.3% |
| Financial fixed assets | 28 | €755 | €755 | = | 0.0% |
| Current assets | 29/58 | €20,133 | €18,176 | -€1,957 | -9.7% |
| Amounts receivable within one year | 40/41 | €9,794 | €7,281 | -€2,513 | -25.7% |
| Trade receivables | 40 | €0 | €224 | +€224 | |
| Other amounts receivable | 41 | €9,794 | €7,057 | -€2,737 | -27.9% |
| Cash at bank and in hand | 54/58 | €10,339 | €10,844 | +€506 | +4.9% |
| Deferred charges and accrued income | 490/1 | - | €51 | +€51 | |
| Total equity and liabilities | 10/49 | €84,181 | €65,458 | -€18,723 | -22.2% |
| Equity | 10/15 | €74,149 | €12,356 | -€61,792 | -83.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €19,061 | €19,061 | = | 0.0% |
| Distributable reserves | 133 | €19,061 | €19,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,087 | -€7,705 | -€61,792 | |
| Amounts payable | 17/49 | €10,032 | €53,102 | +€43,069 | +429.3% |
| Amounts payable within one year | 42/48 | €10,032 | €53,102 | +€43,069 | +429.3% |
| Current portion of amounts payable after more than one year | 42 | €800 | €0 | -€800 | -100.0% |
| Financial debts | 43 | €1,136 | €1,779 | +€644 | +56.7% |
| Credit institutions | 430/8 | €1,136 | €1,779 | +€644 | +56.7% |
| Trade debts | 44 | €5,515 | €39,001 | +€33,487 | +607.2% |
| Suppliers | 440/4 | €5,515 | €39,001 | +€33,487 | +607.2% |
| Taxes, remuneration and social security | 45 | €1,870 | €11,610 | +€9,739 | +520.7% |
| Taxes | 450/3 | €1,870 | €6,649 | +€4,779 | +255.5% |
| Remuneration and social security | 454/9 | - | €4,960 | +€4,960 | |
| Other amounts payable | 47/48 | €712 | €712 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,307 | €28,946 | +€27,640 | +2115.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,500 | €18,796 | +€1,296 | +7.4% |
| Other operating charges | 640/8 | €657 | €837 | +€181 | +27.5% |
| Gross operating margin | 9900 | €26,652 | -€11,092 | -€37,744 | |
| Operating profit (loss) | 9901 | €7,188 | -€59,672 | -€66,860 | |
| Financial income | 75/76B | €406 | €4 | -€401 | -98.9% |
| Recurring financial income | 75 | €406 | €4 | -€401 | -98.9% |
| Financial charges | 65/66B | €250 | €2,125 | +€1,875 | +748.7% |
| Recurring financial charges | 65 | €250 | €2,125 | +€1,875 | +748.7% |
| Profit (loss) for the period before taxes | 9903 | €7,343 | -€61,792 | -€69,136 | |
| Income taxes | 67/77 | €1,325 | €0 | -€1,325 | -100.0% |
| Profit (loss) for the period | 9904 | €6,018 | -€61,792 | -€67,811 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,018 | -€61,792 | -€67,811 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.