PROSYSTEMS & DEVELOPMENT: 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.
PROSYSTEMS & DEVELOPMENT
Largest movements
- Receivables within one year +€33,332
up €33,332 (+58.9%), from €56,620 to €89,951
of which Trade receivables: +€31,667
- Cash -€21,634
down €21,634 (-90.8%), from €23,813 to €2,179
mainly Receivables within one year (-€33,332) and Contributions, distributions and other (-€26,500)
- Tangible fixed assets -€13,434
down €13,434 (-20.8%), from €64,693 to €51,259
of which Furniture and vehicles: -€13,078
- Tax, wage and social debts +€11,152
up €11,152 (+30.3%), from €36,784 to €47,936
of which Taxes: +€11,125
- Debts after one year -€7,738
down €7,738 (-24.2%), from €31,918 to €24,180
- Other debts -€4,500
down €4,500 (-14.5%), from €31,000 to €26,500
- Gross operating margin +€13,457
up €13,457 (+30.2%), from €44,530 to €57,987
- Depreciation +€10,302
up €10,302 (+329%), from €3,132 to €13,434
- Other operating charges +€3,176
up €3,176 (+121%), from €2,620 to €5,796
- Taxes -€3,085
down €3,085 (-22.7%), from €13,597 to €10,513
- Financial charges +€1,182
up €1,182 (+888%), from €133 to €1,315
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 | €147,078 | €145,419 | -€1,659 | -1.1% |
| Fixed assets | 21/28 | €64,693 | €51,259 | -€13,434 | -20.8% |
| Tangible fixed assets | 22/27 | €64,693 | €51,259 | -€13,434 | -20.8% |
| Plant, machinery and equipment | 23 | €2,064 | €1,853 | -€211 | -10.2% |
| Furniture and vehicles | 24 | €62,484 | €49,406 | -€13,078 | -20.9% |
| Other tangible fixed assets | 26 | €145 | €0 | -€145 | -100% |
| Current assets | 29/58 | €82,385 | €94,160 | +€11,775 | +14.3% |
| Amounts receivable within one year | 40/41 | €56,620 | €89,951 | +€33,332 | +58.9% |
| Trade receivables | 40 | €53,033 | €84,700 | +€31,667 | +59.7% |
| Other amounts receivable | 41 | €3,587 | €5,251 | +€1,664 | +46.4% |
| Cash at bank and in hand | 54/58 | €23,813 | €2,179 | -€21,634 | -90.8% |
| Deferred charges and accrued income | 490/1 | €1,952 | €2,029 | +€77 | +3.9% |
| Total equity and liabilities | 10/49 | €147,078 | €145,419 | -€1,659 | -1.1% |
| Equity | 10/15 | €30,710 | €31,140 | +€430 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,510 | €24,940 | +€430 | +1.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €22,655 | €23,085 | +€430 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,368 | €114,278 | -€2,089 | -1.8% |
| Amounts payable after more than one year | 17 | €31,918 | €24,180 | -€7,738 | -24.2% |
| Financial debts | 170/4 | €31,918 | €24,180 | -€7,738 | -24.2% |
| Amounts payable within one year | 42/48 | €84,450 | €90,098 | +€5,648 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €7,471 | €7,738 | +€267 | +3.6% |
| Trade debts | 44 | €9,195 | €7,925 | -€1,270 | -13.8% |
| Suppliers | 440/4 | €9,195 | €7,925 | -€1,270 | -13.8% |
| Taxes, remuneration and social security | 45 | €36,784 | €47,936 | +€11,152 | +30.3% |
| Taxes | 450/3 | €33,206 | €44,330 | +€11,125 | +33.5% |
| Remuneration and social security | 454/9 | €3,578 | €3,605 | +€27 | +0.8% |
| Other amounts payable | 47/48 | €31,000 | €26,500 | -€4,500 | -14.5% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,132 | €13,434 | +€10,302 | +329% |
| Other operating charges | 640/8 | €2,620 | €5,796 | +€3,176 | +121% |
| Gross operating margin | 9900 | €44,530 | €57,987 | +€13,457 | +30.2% |
| Operating profit (loss) | 9901 | €38,778 | €38,757 | -€22 | -0.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €133 | €1,315 | +€1,182 | +888% |
| Recurring financial charges | 65 | €133 | €1,315 | +€1,182 | +888% |
| Profit (loss) for the period before taxes | 9903 | €38,645 | €37,443 | -€1,203 | -3.1% |
| Income taxes | 67/77 | €13,597 | €10,513 | -€3,085 | -22.7% |
| Profit (loss) for the period | 9904 | €25,048 | €26,930 | +€1,882 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,048 | €26,930 | +€1,882 | +7.5% |
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.