PROVER-CS: 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.
PROVER-CS
Largest movements
- Tangible fixed assets -€43,013
down €43,013 (-4.9%), from €870,877 to €827,863
of which Land and buildings: -€30,422
- Receivables within one year -€21,269
down €21,269 (-55.6%), from €38,263 to €16,993
of which Trade receivables: -€11,907
- Debts after one year -€42,155
down €42,155 (-6.0%), from €700,011 to €657,857
- Reserves -€14,549
down €14,549 (-18.5%), from €78,788 to €64,239
- Gross operating margin +€41,737
up €41,737 (+66.8%), from €62,448 to €104,185
- Write-downs +€41,362
no longer reported in 2026 (was -€41,362)
- Taxes +€5,128
up €5,128 (+121.1%), from €4,234 to €9,362
- Staff costs +€4,728
up €4,728 (+1184.3%), from €399 to €5,127
- Other operating charges +€2,167
up €2,167 (+91.0%), from €2,382 to €4,549
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €926,983 | €871,330 | -€55,653 | -6.0% |
| Fixed assets | 21/28 | €870,877 | €827,863 | -€43,013 | -4.9% |
| Tangible fixed assets | 22/27 | €870,877 | €827,863 | -€43,013 | -4.9% |
| Land and buildings | 22 | €778,640 | €748,218 | -€30,422 | -3.9% |
| Furniture and vehicles | 24 | €29,911 | €21,100 | -€8,811 | -29.5% |
| Other tangible fixed assets | 26 | €62,326 | €58,545 | -€3,781 | -6.1% |
| Current assets | 29/58 | €56,106 | €43,467 | -€12,639 | -22.5% |
| Amounts receivable within one year | 40/41 | €38,263 | €16,993 | -€21,269 | -55.6% |
| Trade receivables | 40 | €21,693 | €9,786 | -€11,907 | -54.9% |
| Other amounts receivable | 41 | €16,569 | €7,207 | -€9,362 | -56.5% |
| Cash at bank and in hand | 54/58 | €16,622 | €25,134 | +€8,512 | +51.2% |
| Deferred charges and accrued income | 490/1 | €1,221 | €1,339 | +€118 | +9.7% |
| Total equity and liabilities | 10/49 | €926,983 | €871,330 | -€55,653 | -6.0% |
| Equity | 10/15 | €91,288 | €82,839 | -€8,449 | -9.3% |
| Contributions | 10/11 | €12,500 | €18,600 | +€6,100 | +48.8% |
| Reserves | 13 | €78,788 | €64,239 | -€14,549 | -18.5% |
| Distributable reserves | 133 | €78,788 | €64,239 | -€14,549 | -18.5% |
| Amounts payable | 17/49 | €835,695 | €788,491 | -€47,204 | -5.6% |
| Amounts payable after more than one year | 17 | €700,011 | €657,857 | -€42,155 | -6.0% |
| Financial debts | 170/4 | €700,011 | €657,857 | -€42,155 | -6.0% |
| Amounts payable within one year | 42/48 | €134,339 | €130,085 | -€4,255 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €49,407 | €42,155 | -€7,252 | -14.7% |
| Trade debts | 44 | €3,373 | €1,508 | -€1,866 | -55.3% |
| Suppliers | 440/4 | €3,373 | €1,508 | -€1,866 | -55.3% |
| Taxes, remuneration and social security | 45 | €7,468 | €6,919 | -€549 | -7.4% |
| Taxes | 450/3 | €7,468 | €6,919 | -€549 | -7.4% |
| Other amounts payable | 47/48 | €74,091 | €79,504 | +€5,413 | +7.3% |
| Accrued charges and deferred income | 492/3 | €1,345 | €550 | -€795 | -59.1% |
| Remuneration, social security and pensions | 62 | €399 | €5,127 | +€4,728 | +1184.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,836 | €49,227 | +€1,391 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€41,362 | - | +€41,362 | |
| Other operating charges | 640/8 | €2,382 | €4,549 | +€2,167 | +91.0% |
| Gross operating margin | 9900 | €62,448 | €104,185 | +€41,737 | +66.8% |
| Operating profit (loss) | 9901 | €53,193 | €45,282 | -€7,910 | -14.9% |
| Financial charges | 65/66B | €19,233 | €18,218 | -€1,016 | -5.3% |
| Recurring financial charges | 65 | €19,233 | €18,218 | -€1,016 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €33,959 | €27,065 | -€6,895 | -20.3% |
| Income taxes | 67/77 | €4,234 | €9,362 | +€5,128 | +121.1% |
| Profit (loss) for the period | 9904 | €29,725 | €17,703 | -€12,022 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,725 | €17,703 | -€12,022 | -40.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.