PROVE.U: 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.
PROVE.U
Largest movements
- Cash +€11,134
up €11,134 (+208.8%), from €5,333 to €16,467
mainly Net result for the year (+€25,658) and Other debts (+€14,091)
- Deferred charges and accrued income +€5,176
up €5,176 (+2222.7%), from €233 to €5,409
- Receivables within one year -€3,134
down €3,134 (-26.6%), from €11,768 to €8,635
of which Other amounts receivable: -€8,266
- Tangible fixed assets +€698
up €698 (+44.5%), from €1,568 to €2,266
of which Furniture and vehicles: +€1,207
- Other debts +€14,091
up €14,091, from €0 to €14,091
- Trade debts +€5,616
up €5,616 (+211.1%), from €2,660 to €8,276
- Reserves -€4,342
down €4,342 (-42.8%), from €10,136 to €5,795
- Tax, wage and social debts -€1,633
down €1,633 (-52.6%), from €3,106 to €1,473
of which Taxes: -€2,538
- Gross operating margin +€34,200
up €34,200 (+297.8%), from €11,483 to €45,682
- Taxes +€7,565
up €7,565 (+243.5%), from €3,106 to €10,671
- Staff costs +€5,117
new in 2025: €5,117
- Other operating charges +€483
up €483 (+40.1%), from €1,204 to €1,687
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 | €18,903 | €32,777 | +€13,875 | +73.4% |
| Fixed assets | 21/28 | €1,568 | €2,266 | +€698 | +44.5% |
| Tangible fixed assets | 22/27 | €1,568 | €2,266 | +€698 | +44.5% |
| Plant, machinery and equipment | 23 | €1,115 | €605 | -€510 | -45.7% |
| Furniture and vehicles | 24 | €453 | €1,661 | +€1,207 | +266.3% |
| Current assets | 29/58 | €17,335 | €30,512 | +€13,177 | +76.0% |
| Amounts receivable within one year | 40/41 | €11,768 | €8,635 | -€3,134 | -26.6% |
| Trade receivables | 40 | €3,332 | €8,464 | +€5,132 | +154.0% |
| Other amounts receivable | 41 | €8,436 | €171 | -€8,266 | -98.0% |
| Cash at bank and in hand | 54/58 | €5,333 | €16,467 | +€11,134 | +208.8% |
| Deferred charges and accrued income | 490/1 | €233 | €5,409 | +€5,176 | +2222.7% |
| Total equity and liabilities | 10/49 | €18,903 | €32,777 | +€13,875 | +73.4% |
| Equity | 10/15 | €13,136 | €8,795 | -€4,342 | -33.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,136 | €5,795 | -€4,342 | -42.8% |
| Distributable reserves | 133 | €10,136 | €5,795 | -€4,342 | -42.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,766 | €23,983 | +€18,216 | +315.9% |
| Amounts payable within one year | 42/48 | €5,766 | €23,983 | +€18,216 | +315.9% |
| Financial debts | 43 | - | €142 | +€142 | |
| Other loans | 439 | - | €142 | +€142 | |
| Trade debts | 44 | €2,660 | €8,276 | +€5,616 | +211.1% |
| Suppliers | 440/4 | €2,660 | €8,276 | +€5,616 | +211.1% |
| Taxes, remuneration and social security | 45 | €3,106 | €1,473 | -€1,633 | -52.6% |
| Taxes | 450/3 | €3,106 | €568 | -€2,538 | -81.7% |
| Remuneration and social security | 454/9 | - | €905 | +€905 | |
| Other amounts payable | 47/48 | €0 | €14,091 | +€14,091 | |
| Remuneration, social security and pensions | 62 | - | €5,117 | +€5,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €918 | €1,256 | +€338 | +36.8% |
| Other operating charges | 640/8 | €1,204 | €1,687 | +€483 | +40.1% |
| Gross operating margin | 9900 | €11,483 | €45,682 | +€34,200 | +297.8% |
| Operating profit (loss) | 9901 | €9,361 | €37,622 | +€28,262 | +301.9% |
| Financial income | 75/76B | €114 | €70 | -€44 | -38.3% |
| Recurring financial income | 75 | €114 | €70 | -€44 | -38.3% |
| Financial charges | 65/66B | €1,334 | €1,363 | +€30 | +2.2% |
| Recurring financial charges | 65 | €1,334 | €1,363 | +€30 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €8,141 | €36,329 | +€28,189 | +346.3% |
| Income taxes | 67/77 | €3,106 | €10,671 | +€7,565 | +243.5% |
| Profit (loss) for the period | 9904 | €5,034 | €25,658 | +€20,624 | +409.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,034 | €25,658 | +€20,624 | +409.7% |
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 9 October 2026 via checked.be.