ProVise: 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.
ProVise
Largest movements
- Cash -€1,670
down €1,670 (-49.1%), from €3,403 to €1,733
mainly Other debts (-€3,270) and Trade debts (-€333)
- Deferred charges and accrued income -€198
no longer reported in 2025 (was €198)
- Receivables within one year -€171
down €171 (-60.9%), from €281 to €110
- Other debts -€3,270
down €3,270 (-6.1%), from €53,978 to €50,708
- Profit (loss) carried forward +€1,170
up €1,170 (+1.7%), from -€69,101 to -€67,931
- Tax, wage and social debts +€466
new in 2025: €466
- Trade debts -€333
no longer reported in 2025 (was €333)
- Accrued charges and deferred income -€72
no longer reported in 2025 (was €72)
- Gross operating margin +€5,736
up €5,736, from -€3,459 to €2,277
- Taxes +€390
new in 2025: €390
- Financial charges -€89
down €89 (-21.9%), from €405 to €317
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 | €3,882 | €1,843 | -€2,038 | -52.5% |
| Current assets | 29/58 | €3,882 | €1,843 | -€2,038 | -52.5% |
| Amounts receivable within one year | 40/41 | €281 | €110 | -€171 | -60.9% |
| Other amounts receivable | 41 | €281 | €110 | -€171 | -60.9% |
| Cash at bank and in hand | 54/58 | €3,403 | €1,733 | -€1,670 | -49.1% |
| Deferred charges and accrued income | 490/1 | €198 | - | -€198 | |
| Total equity and liabilities | 10/49 | €3,882 | €1,843 | -€2,038 | -52.5% |
| Equity | 10/15 | -€50,501 | -€49,331 | +€1,170 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,101 | -€67,931 | +€1,170 | +1.7% |
| Amounts payable | 17/49 | €54,383 | €51,174 | -€3,209 | -5.9% |
| Amounts payable within one year | 42/48 | €54,311 | €51,174 | -€3,137 | -5.8% |
| Trade debts | 44 | €333 | - | -€333 | |
| Suppliers | 440/4 | €333 | - | -€333 | |
| Taxes, remuneration and social security | 45 | - | €466 | +€466 | |
| Taxes | 450/3 | - | €466 | +€466 | |
| Other amounts payable | 47/48 | €53,978 | €50,708 | -€3,270 | -6.1% |
| Accrued charges and deferred income | 492/3 | €72 | - | -€72 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,459 | €2,277 | +€5,736 | |
| Operating profit (loss) | 9901 | -€3,846 | €1,877 | +€5,724 | |
| Financial charges | 65/66B | €405 | €317 | -€89 | -21.9% |
| Recurring financial charges | 65 | €405 | €317 | -€89 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,252 | €1,561 | +€5,812 | |
| Income taxes | 67/77 | - | €390 | +€390 | |
| Profit (loss) for the period | 9904 | -€4,252 | €1,170 | +€5,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,252 | €1,170 | +€5,422 |
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 9 October 2026 via checked.be.