PROVAS CONSULT: 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.
PROVAS CONSULT
Largest movements
- Cash -€80,784
down €80,784 (-60.6%), from €133,270 to €52,486
mainly Debts after one year (-€36,168) and Net result for the year (-€30,541)
- Tangible fixed assets -€18,616
down €18,616 (-2.2%), from €838,357 to €819,741
of which Land and buildings: -€21,086
- Debts after one year -€36,168
down €36,168 (-21.6%), from €167,418 to €131,249
- Current portion of long-term debt -€28,716
down €28,716 (-55.6%), from €51,633 to €22,917
- Profit (loss) carried forward -€27,634
down €27,634 (-13.4%), from -€206,468 to -€234,101
- Gross operating margin -€32,622
down €32,622 (-99.5%), from €32,776 to €155
- Depreciation -€15,411
down €15,411 (-41.8%), from €36,887 to €21,477
- Other operating charges -€1,499
down €1,499 (-21.8%), from €6,870 to €5,371
- Financial income -€1,027
down €1,027 (-54.7%), from €1,879 to €852
- Taxes -€838
down €838, from €832 to -€6
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 | €971,627 | €872,964 | -€98,663 | -10.2% |
| Fixed assets | 21/28 | €838,357 | €819,741 | -€18,616 | -2.2% |
| Tangible fixed assets | 22/27 | €838,357 | €819,741 | -€18,616 | -2.2% |
| Land and buildings | 22 | €764,657 | €743,571 | -€21,086 | -2.8% |
| Furniture and vehicles | 24 | €73,700 | €76,170 | +€2,470 | +3.4% |
| Current assets | 29/58 | €133,270 | €53,223 | -€80,047 | -60.1% |
| Amounts receivable within one year | 40/41 | - | €737 | +€737 | |
| Other amounts receivable | 41 | - | €737 | +€737 | |
| Cash at bank and in hand | 54/58 | €133,270 | €52,486 | -€80,784 | -60.6% |
| Total equity and liabilities | 10/49 | €971,627 | €872,964 | -€98,663 | -10.2% |
| Equity | 10/15 | €719,840 | €689,299 | -€30,541 | -4.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €907,758 | €904,851 | -€2,907 | -0.3% |
| Tax-exempt reserves | 132 | €76,827 | €73,920 | -€2,907 | -3.8% |
| Distributable reserves | 133 | €830,931 | €830,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,468 | -€234,101 | -€27,634 | -13.4% |
| Provisions and deferred taxes | 16 | €19,207 | €18,480 | -€727 | -3.8% |
| Deferred taxes | 168 | €19,207 | €18,480 | -€727 | -3.8% |
| Amounts payable | 17/49 | €232,580 | €165,185 | -€67,395 | -29.0% |
| Amounts payable after more than one year | 17 | €167,418 | €131,249 | -€36,168 | -21.6% |
| Financial debts | 170/4 | €167,418 | €131,249 | -€36,168 | -21.6% |
| Amounts payable within one year | 42/48 | €63,053 | €30,566 | -€32,487 | -51.5% |
| Current portion of amounts payable after more than one year | 42 | €51,633 | €22,917 | -€28,716 | -55.6% |
| Trade debts | 44 | €8,985 | €7,607 | -€1,377 | -15.3% |
| Suppliers | 440/4 | €8,985 | €7,607 | -€1,377 | -15.3% |
| Taxes, remuneration and social security | 45 | €2,250 | - | -€2,250 | |
| Taxes | 450/3 | €2,250 | - | -€2,250 | |
| Other amounts payable | 47/48 | €186 | €42 | -€144 | -77.5% |
| Accrued charges and deferred income | 492/3 | €2,110 | €3,369 | +€1,260 | +59.7% |
| Non-recurring operating income | 76A | €40,398 | - | -€40,398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,887 | €21,477 | -€15,411 | -41.8% |
| Other operating charges | 640/8 | €6,870 | €5,371 | -€1,499 | -21.8% |
| Gross operating margin | 9900 | €32,776 | €155 | -€32,622 | -99.5% |
| Operating profit (loss) | 9901 | -€10,981 | -€26,693 | -€15,712 | -143% |
| Financial income | 75/76B | €1,879 | €852 | -€1,027 | -54.7% |
| Recurring financial income | 75 | €1,879 | €852 | -€1,027 | -54.7% |
| Financial charges | 65/66B | €5,923 | €5,433 | -€490 | -8.3% |
| Recurring financial charges | 65 | €5,923 | €5,433 | -€490 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,024 | -€31,274 | -€16,249 | -108% |
| Transfer from deferred taxes | 780 | €5,710 | €727 | -€4,983 | -87.3% |
| Income taxes | 67/77 | €832 | -€6 | -€838 | |
| Profit (loss) for the period | 9904 | -€10,146 | -€30,541 | -€20,395 | -201% |
| Transfer from tax-exempt reserves | 789 | €2,907 | €2,907 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €4,983 | - | -€4,983 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,222 | -€27,634 | -€15,411 | -126% |
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 14 October 2026 via checked.be.