PROVIS: 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.
PROVIS
Largest movements
- Tangible fixed assets -€33,377
down €33,377 (-7.1%), from €473,239 to €439,861
of which Land and buildings: -€29,096
- Debts after one year -€38,585
down €38,585 (-13.1%), from €295,570 to €256,986
- Other debts +€24,317
up €24,317 (+17.1%), from €142,390 to €166,707
- Current portion of long-term debt -€9,173
down €9,173 (-19.2%), from €47,757 to €38,585
- Profit (loss) carried forward -€6,864
down €6,864 (-6.8%), from -€100,441 to -€107,305
- Gross operating margin -€91,863
down €91,863 (-47.0%), from €195,371 to €103,507
- Depreciation -€52,807
down €52,807 (-60.0%), from €88,033 to €35,227
- Staff costs -€32,190
down €32,190 (-36.9%), from €87,256 to €55,066
- Financial charges -€15,868
down €15,868 (-54.1%), from €29,332 to €13,464
- Other operating charges -€7,886
down €7,886 (-45.3%), from €17,416 to €9,530
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 | €482,061 | €445,535 | -€36,525 | -7.6% |
| Fixed assets | 21/28 | €475,138 | €439,911 | -€35,227 | -7.4% |
| Intangible fixed assets | 21 | €1,849 | €0 | -€1,849 | -100.0% |
| Tangible fixed assets | 22/27 | €473,239 | €439,861 | -€33,377 | -7.1% |
| Land and buildings | 22 | €462,835 | €433,739 | -€29,096 | -6.3% |
| Plant, machinery and equipment | 23 | €10,011 | €6,078 | -€3,934 | -39.3% |
| Furniture and vehicles | 24 | €392 | €45 | -€348 | -88.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €6,922 | €5,624 | -€1,299 | -18.8% |
| Amounts receivable within one year | 40/41 | €312 | €136 | -€176 | -56.4% |
| Trade receivables | 40 | €121 | €121 | = | 0.0% |
| Other amounts receivable | 41 | €191 | €15 | -€176 | -92.3% |
| Cash at bank and in hand | 54/58 | €777 | €1,022 | +€245 | +31.6% |
| Deferred charges and accrued income | 490/1 | €5,834 | €4,466 | -€1,368 | -23.5% |
| Total equity and liabilities | 10/49 | €482,061 | €445,535 | -€36,525 | -7.6% |
| Equity | 10/15 | -€44,692 | -€54,695 | -€10,003 | -22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,149 | €34,010 | -€3,139 | -8.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,139 | €0 | -€3,139 | -100.0% |
| Distributable reserves | 133 | €34,010 | €34,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,441 | -€107,305 | -€6,864 | -6.8% |
| Amounts payable | 17/49 | €526,752 | €500,231 | -€26,522 | -5.0% |
| Amounts payable after more than one year | 17 | €295,570 | €256,986 | -€38,585 | -13.1% |
| Financial debts | 170/4 | €295,570 | €256,986 | -€38,585 | -13.1% |
| Amounts payable within one year | 42/48 | €231,182 | €243,245 | +€12,063 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €47,757 | €38,585 | -€9,173 | -19.2% |
| Financial debts | 43 | €7,446 | €6,461 | -€985 | -13.2% |
| Credit institutions | 430/8 | €7,446 | €6,461 | -€985 | -13.2% |
| Trade debts | 44 | €24,103 | €21,098 | -€3,005 | -12.5% |
| Suppliers | 440/4 | €24,103 | €21,098 | -€3,005 | -12.5% |
| Taxes, remuneration and social security | 45 | €9,486 | €10,394 | +€908 | +9.6% |
| Taxes | 450/3 | €430 | €2,879 | +€2,449 | +569.6% |
| Remuneration and social security | 454/9 | €9,056 | €7,515 | -€1,541 | -17.0% |
| Other amounts payable | 47/48 | €142,390 | €166,707 | +€24,317 | +17.1% |
| Non-recurring operating income | 76A | €9,317 | €0 | -€9,317 | -100.0% |
| Remuneration, social security and pensions | 62 | €87,256 | €55,066 | -€32,190 | -36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,033 | €35,227 | -€52,807 | -60.0% |
| Other operating charges | 640/8 | €17,416 | €9,530 | -€7,886 | -45.3% |
| Non-recurring operating charges | 66A | €309 | €0 | -€309 | -100.0% |
| Gross operating margin | 9900 | €195,371 | €103,507 | -€91,863 | -47.0% |
| Operating profit (loss) | 9901 | €2,356 | €3,684 | +€1,327 | +56.3% |
| Financial income | 75/76B | €681 | €97 | -€585 | -85.8% |
| Recurring financial income | 75 | €681 | €97 | -€585 | -85.8% |
| Financial charges | 65/66B | €29,332 | €13,464 | -€15,868 | -54.1% |
| Recurring financial charges | 65 | €29,332 | €13,464 | -€15,868 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,294 | -€9,683 | +€16,611 | +63.2% |
| Income taxes | 67/77 | €412 | €320 | -€92 | -22.4% |
| Profit (loss) for the period | 9904 | -€26,706 | -€10,003 | +€16,703 | +62.5% |
| Transfer from tax-exempt reserves | 789 | - | €3,139 | +€3,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,706 | -€6,864 | +€19,842 | +74.3% |
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.