Provisoir: 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.
Provisoir
Largest movements
- Tangible fixed assets -€5,595
down €5,595 (-17.1%), from €32,789 to €27,193
of which Furniture and vehicles: -€4,957
- Cash +€2,823
up €2,823 (+28.3%), from €9,970 to €12,793
mainly Depreciation (+€8,558) and Receivables within one year (+€2,028)
- Receivables within one year -€2,028
down €2,028 (-39.9%), from €5,082 to €3,054
of which Trade receivables: -€2,022
- Stocks and contracts -€1,328
down €1,328 (-30.5%), from €4,362 to €3,034
- Debts after one year -€4,943
down €4,943 (-29.8%), from €16,583 to €11,640
- Profit (loss) carried forward -€1,047
new in 2025: -€1,047
- Tax, wage and social debts -€964
down €964 (-30.1%), from €3,204 to €2,240
- Other debts +€928
up €928 (+5.0%), from €18,653 to €19,581
- Other operating charges +€1,404
up €1,404 (+59.7%), from €2,352 to €3,756
- Depreciation +€986
up €986 (+13.0%), from €7,573 to €8,558
- Gross operating margin +€691
up €691 (+4.7%), from €14,656 to €15,347
- Financial charges +€507
up €507 (+16.9%), from €2,994 to €3,501
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 | €52,770 | €46,497 | -€6,273 | -11.9% |
| Fixed assets | 21/28 | €32,789 | €27,443 | -€5,345 | -16.3% |
| Tangible fixed assets | 22/27 | €32,789 | €27,193 | -€5,595 | -17.1% |
| Plant, machinery and equipment | 23 | €2,343 | €1,705 | -€639 | -27.3% |
| Furniture and vehicles | 24 | €30,445 | €25,489 | -€4,957 | -16.3% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €19,981 | €19,053 | -€928 | -4.6% |
| Stocks and contracts in progress | 3 | €4,362 | €3,034 | -€1,328 | -30.5% |
| Stocks | 30/36 | €4,362 | €3,034 | -€1,328 | -30.5% |
| Amounts receivable within one year | 40/41 | €5,082 | €3,054 | -€2,028 | -39.9% |
| Trade receivables | 40 | €5,076 | €3,054 | -€2,022 | -39.8% |
| Other amounts receivable | 41 | €6 | €0 | -€6 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,970 | €12,793 | +€2,823 | +28.3% |
| Deferred charges and accrued income | 490/1 | €566 | €172 | -€394 | -69.6% |
| Total equity and liabilities | 10/49 | €52,770 | €46,497 | -€6,273 | -11.9% |
| Equity | 10/15 | €9,000 | €7,953 | -€1,047 | -11.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,047 | -€1,047 | |
| Amounts payable | 17/49 | €43,769 | €38,543 | -€5,226 | -11.9% |
| Amounts payable after more than one year | 17 | €16,583 | €11,640 | -€4,943 | -29.8% |
| Financial debts | 170/4 | €16,583 | €11,640 | -€4,943 | -29.8% |
| Amounts payable within one year | 42/48 | €27,187 | €26,904 | -€283 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €4,691 | €4,943 | +€252 | +5.4% |
| Trade debts | 44 | €639 | €140 | -€499 | -78.1% |
| Suppliers | 440/4 | €639 | €140 | -€499 | -78.1% |
| Taxes, remuneration and social security | 45 | €3,204 | €2,240 | -€964 | -30.1% |
| Taxes | 450/3 | €3,204 | €2,240 | -€964 | -30.1% |
| Other amounts payable | 47/48 | €18,653 | €19,581 | +€928 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,573 | €8,558 | +€986 | +13.0% |
| Other operating charges | 640/8 | €2,352 | €3,756 | +€1,404 | +59.7% |
| Non-recurring operating charges | 66A | - | €348 | +€348 | |
| Gross operating margin | 9900 | €14,656 | €15,347 | +€691 | +4.7% |
| Operating profit (loss) | 9901 | €4,730 | €2,684 | -€2,046 | -43.3% |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.8% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.8% |
| Financial charges | 65/66B | €2,994 | €3,501 | +€507 | +16.9% |
| Recurring financial charges | 65 | €2,994 | €3,501 | +€507 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €1,753 | -€816 | -€2,569 | |
| Income taxes | 67/77 | €159 | €231 | +€71 | +44.7% |
| Profit (loss) for the period | 9904 | €1,594 | -€1,047 | -€2,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,594 | -€1,047 | -€2,641 |
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.