PROTENTIAL: 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.
PROTENTIAL
Largest movements
- Cash +€51,689
up €51,689 (+65.2%), from €79,322 to €131,011
mainly Other debts (+€85,765) and Net result for the year (+€35,785)
- Receivables within one year -€13,293
no longer reported in 2025 (was €13,293)
- Receivables after one year -€10,500
no longer reported in 2025 (was €10,500)
- Other debts +€85,765
up €85,765 (+3206.2%), from €2,675 to €88,440
- Profit (loss) carried forward -€77,256
no longer reported in 2025 (was €77,256)
- Trade debts +€11,390
up €11,390 (+443.0%), from €2,571 to €13,961
- Tax, wage and social debts +€6,960
up €6,960 (+35.9%), from €19,413 to €26,373
- Gross operating margin +€1,948
up €1,948 (+3.8%), from €50,616 to €52,564
- Taxes +€1,181
up €1,181 (+10.3%), from €11,434 to €12,615
- Financial charges -€615
down €615 (-27.8%), from €2,212 to €1,597
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 | €106,915 | €133,774 | +€26,859 | +25.1% |
| Fixed assets | 21/28 | €3,800 | €2,763 | -€1,037 | -27.3% |
| Tangible fixed assets | 22/27 | €3,800 | €2,763 | -€1,037 | -27.3% |
| Furniture and vehicles | 24 | €3,800 | €2,763 | -€1,037 | -27.3% |
| Current assets | 29/58 | €103,115 | €131,011 | +€27,896 | +27.1% |
| Amounts receivable after more than one year | 29 | €10,500 | - | -€10,500 | |
| Other amounts receivable | 291 | €10,500 | - | -€10,500 | |
| Amounts receivable within one year | 40/41 | €13,293 | - | -€13,293 | |
| Trade receivables | 40 | €13,293 | - | -€13,293 | |
| Cash at bank and in hand | 54/58 | €79,322 | €131,011 | +€51,689 | +65.2% |
| Total equity and liabilities | 10/49 | €106,915 | €133,774 | +€26,859 | +25.1% |
| Equity | 10/15 | €82,256 | €5,000 | -€77,256 | -93.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,256 | - | -€77,256 | |
| Amounts payable | 17/49 | €24,659 | €128,774 | +€104,115 | +422.2% |
| Amounts payable within one year | 42/48 | €24,659 | €128,774 | +€104,115 | +422.2% |
| Trade debts | 44 | €2,571 | €13,961 | +€11,390 | +443.0% |
| Suppliers | 440/4 | €2,571 | €13,961 | +€11,390 | +443.0% |
| Taxes, remuneration and social security | 45 | €19,413 | €26,373 | +€6,960 | +35.9% |
| Taxes | 450/3 | €19,413 | €26,373 | +€6,960 | +35.9% |
| Other amounts payable | 47/48 | €2,675 | €88,440 | +€85,765 | +3206.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,560 | €1,452 | -€108 | -6.9% |
| Other operating charges | 640/8 | €953 | €1,115 | +€162 | +17.0% |
| Gross operating margin | 9900 | €50,616 | €52,564 | +€1,948 | +3.8% |
| Operating profit (loss) | 9901 | €48,103 | €49,997 | +€1,894 | +3.9% |
| Financial income | 75/76B | €315 | - | -€315 | |
| Recurring financial income | 75 | €315 | - | -€315 | |
| Financial charges | 65/66B | €2,212 | €1,597 | -€615 | -27.8% |
| Recurring financial charges | 65 | €2,212 | €1,597 | -€615 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €46,206 | €48,400 | +€2,194 | +4.7% |
| Income taxes | 67/77 | €11,434 | €12,615 | +€1,181 | +10.3% |
| Profit (loss) for the period | 9904 | €34,772 | €35,785 | +€1,013 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,772 | €35,785 | +€1,013 | +2.9% |
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.