PROVERK: 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.
PROVERK
Largest movements
- Tangible fixed assets -€23,053
down €23,053 (-49.2%), from €46,869 to €23,816
of which Land and buildings: -€14,790
- Receivables within one year +€21,586
up €21,586 (+10.9%), from €197,987 to €219,573
of which Other amounts receivable: +€45,768
- Cash +€17,588
up €17,588 (+528.0%), from €3,331 to €20,919
mainly Other debts (+€74,501) and Depreciation (+€23,053)
- Other debts +€74,501
up €74,501 (+75.7%), from €98,447 to €172,948
- Trade debts -€44,719
down €44,719 (-89.2%), from €50,111 to €5,392
- Debts after one year -€19,848
down €19,848 (-91.8%), from €21,630 to €1,782
- Tax, wage and social debts +€4,461
up €4,461 (+37.9%), from €11,773 to €16,234
of which Taxes: +€3,438
- Profit (loss) carried forward +€3,848
up €3,848 (+6.1%), from -€63,341 to -€59,494
- Staff costs +€13,263
up €13,263 (+19.1%), from €69,433 to €82,696
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 | €248,211 | €265,427 | +€17,216 | +6.9% |
| Fixed assets | 21/28 | €46,869 | €23,816 | -€23,053 | -49.2% |
| Tangible fixed assets | 22/27 | €46,869 | €23,816 | -€23,053 | -49.2% |
| Land and buildings | 22 | €14,790 | €0 | -€14,790 | -100.0% |
| Furniture and vehicles | 24 | €32,080 | €23,816 | -€8,264 | -25.8% |
| Current assets | 29/58 | €201,341 | €241,611 | +€40,270 | +20.0% |
| Amounts receivable within one year | 40/41 | €197,987 | €219,573 | +€21,586 | +10.9% |
| Trade receivables | 40 | €162,987 | €138,805 | -€24,182 | -14.8% |
| Other amounts receivable | 41 | €35,000 | €80,768 | +€45,768 | +130.8% |
| Cash at bank and in hand | 54/58 | €3,331 | €20,919 | +€17,588 | +528.0% |
| Deferred charges and accrued income | 490/1 | €24 | €1,119 | +€1,096 | +4640.1% |
| Total equity and liabilities | 10/49 | €248,211 | €265,427 | +€17,216 | +6.9% |
| Equity | 10/15 | €40,989 | €44,836 | +€3,848 | +9.4% |
| Reserves | 13 | €104,330 | €104,330 | = | 0.0% |
| Distributable reserves | 133 | €104,330 | €104,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,341 | -€59,494 | +€3,848 | +6.1% |
| Amounts payable | 17/49 | €207,222 | €220,591 | +€13,369 | +6.5% |
| Amounts payable after more than one year | 17 | €21,630 | €1,782 | -€19,848 | -91.8% |
| Financial debts | 170/4 | €21,630 | €1,782 | -€19,848 | -91.8% |
| Amounts payable within one year | 42/48 | €182,941 | €214,422 | +€31,481 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €22,610 | €19,848 | -€2,762 | -12.2% |
| Trade debts | 44 | €50,111 | €5,392 | -€44,719 | -89.2% |
| Suppliers | 440/4 | €50,111 | €5,392 | -€44,719 | -89.2% |
| Taxes, remuneration and social security | 45 | €11,773 | €16,234 | +€4,461 | +37.9% |
| Taxes | 450/3 | €3,667 | €7,105 | +€3,438 | +93.7% |
| Remuneration and social security | 454/9 | €8,106 | €9,129 | +€1,024 | +12.6% |
| Other amounts payable | 47/48 | €98,447 | €172,948 | +€74,501 | +75.7% |
| Accrued charges and deferred income | 492/3 | €2,651 | €4,387 | +€1,736 | +65.5% |
| Non-recurring operating income | 76A | - | €45,768 | +€45,768 | |
| Remuneration, social security and pensions | 62 | €69,433 | €82,696 | +€13,263 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,053 | €23,053 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,831 | €2,919 | +€88 | +3.1% |
| Gross operating margin | 9900 | €118,192 | €118,736 | +€544 | +0.5% |
| Operating profit (loss) | 9901 | €22,875 | €10,068 | -€12,807 | -56.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,554 | €6,099 | +€545 | +9.8% |
| Recurring financial charges | 65 | €5,554 | €6,099 | +€545 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €17,320 | €3,969 | -€13,352 | -77.1% |
| Income taxes | 67/77 | €144 | €121 | -€23 | -15.7% |
| Profit (loss) for the period | 9904 | €17,177 | €3,848 | -€13,329 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,177 | €3,848 | -€13,329 | -77.6% |
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 8 October 2026 via checked.be.