PROTICT: 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.
PROTICT
Largest movements
- Receivables within one year -€42,814
down €42,814 (-99.9%), from €42,838 to €24
of which Trade receivables: -€32,643
- Tangible fixed assets +€41,275
up €41,275 (+537.7%), from €7,676 to €48,950
of which Furniture and vehicles: +€41,941
- Current investments -€2,893
down €2,893 (-10.4%), from €27,862 to €24,969
- Deferred charges and accrued income +€2,010
up €2,010 (+81.9%), from €2,455 to €4,465
- Tax, wage and social debts -€2,783
down €2,783 (-34.2%), from €8,144 to €5,361
- Other debts +€1,763
up €1,763 (+4.0%), from €44,000 to €45,763
- Trade debts -€922
down €922 (-48.2%), from €1,914 to €992
- Gross operating margin +€11,679
up €11,679 (+19.2%), from €60,881 to €72,559
- Depreciation +€6,357
up €6,357 (+302.2%), from €2,103 to €8,460
- Taxes +€2,392
up €2,392 (+17.5%), from €13,631 to €16,023
- Other operating charges +€2,070
up €2,070 (+154.8%), from €1,337 to €3,407
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,831 | €78,409 | -€2,423 | -3.0% |
| Fixed assets | 21/28 | €7,676 | €48,950 | +€41,275 | +537.7% |
| Tangible fixed assets | 22/27 | €7,676 | €48,950 | +€41,275 | +537.7% |
| Plant, machinery and equipment | 23 | €3,071 | €2,405 | -€666 | -21.7% |
| Furniture and vehicles | 24 | €4,605 | €46,545 | +€41,941 | +910.8% |
| Current assets | 29/58 | €73,156 | €29,458 | -€43,697 | -59.7% |
| Amounts receivable within one year | 40/41 | €42,838 | €24 | -€42,814 | -99.9% |
| Trade receivables | 40 | €32,667 | €24 | -€32,643 | -99.9% |
| Other amounts receivable | 41 | €10,171 | - | -€10,171 | |
| Current investments | 50/53 | €27,862 | €24,969 | -€2,893 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,455 | €4,465 | +€2,010 | +81.9% |
| Total equity and liabilities | 10/49 | €80,831 | €78,409 | -€2,423 | -3.0% |
| Equity | 10/15 | €26,773 | €26,292 | -€481 | -1.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €6,875 | €6,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,148 | €667 | -€481 | -41.9% |
| Amounts payable | 17/49 | €54,058 | €52,116 | -€1,942 | -3.6% |
| Amounts payable within one year | 42/48 | €54,058 | €52,116 | -€1,942 | -3.6% |
| Trade debts | 44 | €1,914 | €992 | -€922 | -48.2% |
| Suppliers | 440/4 | €1,914 | €992 | -€922 | -48.2% |
| Taxes, remuneration and social security | 45 | €8,144 | €5,361 | -€2,783 | -34.2% |
| Taxes | 450/3 | €8,144 | €5,361 | -€2,783 | -34.2% |
| Other amounts payable | 47/48 | €44,000 | €45,763 | +€1,763 | +4.0% |
| Non-recurring operating income | 76A | - | €17,948 | +€17,948 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,103 | €8,460 | +€6,357 | +302.2% |
| Other operating charges | 640/8 | €1,337 | €3,407 | +€2,070 | +154.8% |
| Gross operating margin | 9900 | €60,881 | €72,559 | +€11,679 | +19.2% |
| Operating profit (loss) | 9901 | €57,441 | €60,692 | +€3,252 | +5.7% |
| Financial income | 75/76B | €230 | - | -€230 | |
| Recurring financial income | 75 | €230 | - | -€230 | |
| Financial charges | 65/66B | €145 | €150 | +€5 | +3.3% |
| Recurring financial charges | 65 | €145 | €150 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €57,525 | €60,542 | +€3,017 | +5.2% |
| Income taxes | 67/77 | €13,631 | €16,023 | +€2,392 | +17.5% |
| Profit (loss) for the period | 9904 | €43,894 | €44,519 | +€625 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,894 | €44,519 | +€625 | +1.4% |
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 10 October 2026 via checked.be.