PROUD ADS: 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.
PROUD ADS
Largest movements
- Receivables within one year -€2,500
no longer reported in 2025 (was €2,500)
- Trade debts -€7,702
down €7,702 (-15.4%), from €50,005 to €42,303
- Reserves +€7,267
up €7,267 (+26.2%), from €27,692 to €34,959
- Tax, wage and social debts -€6,804
down €6,804 (-27.9%), from €24,372 to €17,568
- Other debts +€4,114
new in 2025: €4,114
- Gross operating margin +€10,081
up €10,081 (+336.4%), from €2,996 to €13,077
- Taxes +€3,489
up €3,489 (+360.7%), from €967 to €4,456
- Other operating charges +€403
up €403 (+104.1%), from €387 to €790
- Depreciation -€192
down €192 (-25.0%), from €767 to €575
- Financial charges -€161
no longer reported in 2025 (was €161)
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 | €107,069 | €103,944 | -€3,125 | -2.9% |
| Fixed assets | 21/28 | €575 | €0 | -€575 | -100.0% |
| Tangible fixed assets | 22/27 | €575 | €0 | -€575 | -100.0% |
| Plant, machinery and equipment | 23 | €575 | €0 | -€575 | -100.0% |
| Current assets | 29/58 | €106,494 | €103,944 | -€2,550 | -2.4% |
| Amounts receivable within one year | 40/41 | €2,500 | - | -€2,500 | |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €103,994 | €103,944 | -€50 | 0.0% |
| Total equity and liabilities | 10/49 | €107,069 | €103,944 | -€3,125 | -2.9% |
| Equity | 10/15 | €32,692 | €39,959 | +€7,267 | +22.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,692 | €34,959 | +€7,267 | +26.2% |
| Distributable reserves | 133 | €27,692 | €34,959 | +€7,267 | +26.2% |
| Amounts payable | 17/49 | €74,377 | €63,985 | -€10,392 | -14.0% |
| Amounts payable within one year | 42/48 | €74,377 | €63,985 | -€10,392 | -14.0% |
| Trade debts | 44 | €50,005 | €42,303 | -€7,702 | -15.4% |
| Suppliers | 440/4 | €50,005 | €42,303 | -€7,702 | -15.4% |
| Taxes, remuneration and social security | 45 | €24,372 | €17,568 | -€6,804 | -27.9% |
| Taxes | 450/3 | €24,372 | €17,568 | -€6,804 | -27.9% |
| Other amounts payable | 47/48 | - | €4,114 | +€4,114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €767 | €575 | -€192 | -25.0% |
| Other operating charges | 640/8 | €387 | €790 | +€403 | +104.1% |
| Gross operating margin | 9900 | €2,996 | €13,077 | +€10,081 | +336.4% |
| Operating profit (loss) | 9901 | €1,842 | €11,711 | +€9,869 | +535.7% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €161 | - | -€161 | |
| Recurring financial charges | 65 | €161 | - | -€161 | |
| Profit (loss) for the period before taxes | 9903 | €1,681 | €11,723 | +€10,042 | +597.5% |
| Income taxes | 67/77 | €967 | €4,456 | +€3,489 | +360.7% |
| Profit (loss) for the period | 9904 | €714 | €7,267 | +€6,554 | +918.2% |
| Profit (loss) for the period to be appropriated | 9905 | €714 | €7,267 | +€6,554 | +918.2% |
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 7 October 2026 via checked.be.