protOtype.bxl architecture: 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.
protOtype.bxl architecture
Largest movements
- Receivables within one year -€17,424
down €17,424 (-19.1%), from €91,284 to €73,860
of which Other amounts receivable: -€23,521
- Tangible fixed assets -€16,549
down €16,549 (-26.8%), from €61,838 to €45,289
of which Furniture and vehicles: -€10,349
- Cash -€14,005
down €14,005 (-23.1%), from €60,518 to €46,513
- Other debts -€18,998
down €18,998 (-63.3%), from €30,000 to €11,002
- Tax, wage and social debts -€13,974
down €13,974 (-55.6%), from €25,126 to €11,152
of which Taxes: -€10,774
- Reserves -€12,862
down €12,862 (-32.6%), from €39,486 to €26,624
of which Distributable reserves: -€37,626
- Debts after one year -€10,794
down €10,794 (-41.9%), from €25,786 to €14,993
- Profit (loss) carried forward +€3,022
up €3,022 (+4.1%), from €73,529 to €76,551
- Gross operating margin -€70,027
down €70,027 (-64.3%), from €108,849 to €38,822
- Taxes -€11,476
down €11,476 (-55.2%), from €20,808 to €9,332
- Depreciation +€8,169
up €8,169 (+70.8%), from €11,531 to €19,700
- Financial charges +€1,247
up €1,247 (+69.4%), from €1,797 to €3,044
- Financial income -€1,197
down €1,197 (-91.3%), from €1,311 to €115
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,499 | €166,125 | -€48,374 | -22.6% |
| Fixed assets | 21/28 | €61,863 | €45,314 | -€16,549 | -26.8% |
| Tangible fixed assets | 22/27 | €61,838 | €45,289 | -€16,549 | -26.8% |
| Land and buildings | 22 | €26,449 | €21,782 | -€4,667 | -17.6% |
| Plant, machinery and equipment | 23 | €2,113 | €580 | -€1,533 | -72.5% |
| Furniture and vehicles | 24 | €33,276 | €22,927 | -€10,349 | -31.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €152,636 | €120,811 | -€31,825 | -20.9% |
| Amounts receivable within one year | 40/41 | €91,284 | €73,860 | -€17,424 | -19.1% |
| Trade receivables | 40 | €64,546 | €70,644 | +€6,097 | +9.4% |
| Other amounts receivable | 41 | €26,737 | €3,216 | -€23,521 | -88.0% |
| Cash at bank and in hand | 54/58 | €60,518 | €46,513 | -€14,005 | -23.1% |
| Deferred charges and accrued income | 490/1 | €834 | €438 | -€396 | -47.5% |
| Total equity and liabilities | 10/49 | €214,499 | €166,125 | -€48,374 | -22.6% |
| Equity | 10/15 | €125,415 | €117,435 | -€7,981 | -6.4% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Reserves | 13 | €39,486 | €26,624 | -€12,862 | -32.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | - | €26,624 | +€26,624 | |
| Distributable reserves | 133 | €37,626 | - | -€37,626 | |
| Profit (loss) carried forward | 14 | €73,529 | €76,551 | +€3,022 | +4.1% |
| Amounts payable | 17/49 | €89,084 | €48,690 | -€40,393 | -45.3% |
| Amounts payable after more than one year | 17 | €25,786 | €14,993 | -€10,794 | -41.9% |
| Financial debts | 170/4 | €25,786 | €14,993 | -€10,794 | -41.9% |
| Amounts payable within one year | 42/48 | €63,297 | €33,698 | -€29,600 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €6,769 | €7,283 | +€514 | +7.6% |
| Trade debts | 44 | €1,402 | €4,260 | +€2,858 | +204% |
| Suppliers | 440/4 | €1,402 | €4,260 | +€2,858 | +204% |
| Taxes, remuneration and social security | 45 | €25,126 | €11,152 | -€13,974 | -55.6% |
| Taxes | 450/3 | €21,926 | €11,152 | -€10,774 | -49.1% |
| Remuneration and social security | 454/9 | €3,200 | - | -€3,200 | |
| Other amounts payable | 47/48 | €30,000 | €11,002 | -€18,998 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,531 | €19,700 | +€8,169 | +70.8% |
| Other operating charges | 640/8 | €3,799 | €3,839 | +€40 | +1.0% |
| Gross operating margin | 9900 | €108,849 | €38,822 | -€70,027 | -64.3% |
| Operating profit (loss) | 9901 | €93,519 | €15,283 | -€78,236 | -83.7% |
| Financial income | 75/76B | €1,311 | €115 | -€1,197 | -91.3% |
| Recurring financial income | 75 | €1,311 | €115 | -€1,197 | -91.3% |
| Financial charges | 65/66B | €1,797 | €3,044 | +€1,247 | +69.4% |
| Recurring financial charges | 65 | €1,797 | €3,044 | +€1,247 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €93,033 | €12,354 | -€80,680 | -86.7% |
| Income taxes | 67/77 | €20,808 | €9,332 | -€11,476 | -55.2% |
| Profit (loss) for the period | 9904 | €72,225 | €3,022 | -€69,204 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,225 | €3,022 | -€69,204 | -95.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.