Proverto: 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.
Proverto
Largest movements
- Cash +€79,597
up €79,597 (+331.9%), from €23,984 to €103,581
mainly Debts after one year (+€75,000) and Net result for the year (+€27,573)
- Receivables within one year +€22,070
up €22,070 (+53.7%), from €41,114 to €63,184
of which Other amounts receivable: +€20,890
- Debts after one year +€75,000
up €75,000 (+19.7%), from €380,000 to €455,000
- Reserves +€27,573
up €27,573 (+30.3%), from €90,852 to €118,425
- Gross operating margin +€21,518
up €21,518 (+52.1%), from €41,323 to €62,840
- Financial charges +€20,799
up €20,799 (+389.4%), from €5,341 to €26,140
- Other operating charges -€934
down €934 (-42.2%), from €2,212 to €1,278
- Depreciation -€788
down €788 (-55.1%), from €1,431 to €643
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 | €521,888 | €624,436 | +€102,548 | +19.6% |
| Fixed assets | 21/28 | €454,855 | €455,675 | +€820 | +0.2% |
| Tangible fixed assets | 22/27 | €454,855 | €455,675 | +€820 | +0.2% |
| Land and buildings | 22 | €454,160 | €454,160 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €695 | €1,515 | +€820 | +118.0% |
| Current assets | 29/58 | €67,033 | €168,761 | +€101,728 | +151.8% |
| Amounts receivable within one year | 40/41 | €41,114 | €63,184 | +€22,070 | +53.7% |
| Trade receivables | 40 | €13,340 | €14,520 | +€1,180 | +8.8% |
| Other amounts receivable | 41 | €27,774 | €48,664 | +€20,890 | +75.2% |
| Cash at bank and in hand | 54/58 | €23,984 | €103,581 | +€79,597 | +331.9% |
| Deferred charges and accrued income | 490/1 | €1,935 | €1,996 | +€61 | +3.2% |
| Total equity and liabilities | 10/49 | €521,888 | €624,436 | +€102,548 | +19.6% |
| Equity | 10/15 | €91,852 | €119,425 | +€27,573 | +30.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €90,852 | €118,425 | +€27,573 | +30.3% |
| Distributable reserves | 133 | €90,852 | €118,425 | +€27,573 | +30.3% |
| Amounts payable | 17/49 | €430,036 | €505,011 | +€74,975 | +17.4% |
| Amounts payable after more than one year | 17 | €380,000 | €455,000 | +€75,000 | +19.7% |
| Financial debts | 170/4 | €380,000 | €455,000 | +€75,000 | +19.7% |
| Amounts payable within one year | 42/48 | €45,976 | €47,151 | +€1,175 | +2.6% |
| Trade debts | 44 | €328 | €5,522 | +€5,193 | +1582.4% |
| Suppliers | 440/4 | €328 | €5,522 | +€5,193 | +1582.4% |
| Taxes, remuneration and social security | 45 | €12,211 | €11,106 | -€1,105 | -9.1% |
| Taxes | 450/3 | €12,211 | €9,156 | -€3,055 | -25.0% |
| Remuneration and social security | 454/9 | - | €1,950 | +€1,950 | |
| Other amounts payable | 47/48 | €33,437 | €30,524 | -€2,913 | -8.7% |
| Accrued charges and deferred income | 492/3 | €4,060 | €2,860 | -€1,200 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,431 | €643 | -€788 | -55.1% |
| Other operating charges | 640/8 | €2,212 | €1,278 | -€934 | -42.2% |
| Gross operating margin | 9900 | €41,323 | €62,840 | +€21,518 | +52.1% |
| Operating profit (loss) | 9901 | €37,680 | €60,919 | +€23,239 | +61.7% |
| Financial income | 75/76B | €3 | €109 | +€106 | +3222.2% |
| Recurring financial income | 75 | €3 | €109 | +€106 | +3222.2% |
| Financial charges | 65/66B | €5,341 | €26,140 | +€20,799 | +389.4% |
| Recurring financial charges | 65 | €5,341 | €26,140 | +€20,799 | +389.4% |
| Profit (loss) for the period before taxes | 9903 | €32,342 | €34,889 | +€2,547 | +7.9% |
| Income taxes | 67/77 | €6,795 | €7,316 | +€522 | +7.7% |
| Profit (loss) for the period | 9904 | €25,548 | €27,573 | +€2,025 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,548 | €27,573 | +€2,025 | +7.9% |
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 10 October 2026 via checked.be.