PROVOOST ROGER: 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.
PROVOOST ROGER
Largest movements
- Cash -€59,695
down €59,695 (-81.4%), from €73,361 to €13,667
mainly Trade debts (-€101,942) and Stocks and contracts (-€12,520)
- Receivables within one year -€34,992
down €34,992 (-1.1%), from €3.1m to €3.1m
of which Trade receivables: -€57,700
- Trade debts -€101,942
down €101,942 (-95.0%), from €107,256 to €5,315
- Gross operating margin +€9,675
up €9,675 (+61.9%), from €15,623 to €25,298
- Taxes +€2,282
up €2,282 (+69.9%), from €3,263 to €5,545
- Depreciation +€501
up €501 (+37.4%), from €1,341 to €1,841
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.
Derived cash bridge
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 | €3,215,395 | €3,132,748 | -€82,647 | -2.6% |
| Fixed assets | 21/28 | €1,815 | €1,476 | -€338 | -18.6% |
| Tangible fixed assets | 22/27 | €1,815 | €1,476 | -€338 | -18.6% |
| Furniture and vehicles | 24 | €1,815 | €1,476 | -€338 | -18.6% |
| Current assets | 29/58 | €3,213,581 | €3,131,272 | -€82,309 | -2.6% |
| Stocks and contracts in progress | 3 | - | €12,520 | +€12,520 | |
| Stocks | 30/36 | - | €12,520 | +€12,520 | |
| Amounts receivable within one year | 40/41 | €3,134,480 | €3,099,488 | -€34,992 | -1.1% |
| Trade receivables | 40 | €66,838 | €9,138 | -€57,700 | -86.3% |
| Other amounts receivable | 41 | €3,067,643 | €3,090,350 | +€22,708 | +0.7% |
| Cash at bank and in hand | 54/58 | €73,361 | €13,667 | -€59,695 | -81.4% |
| Deferred charges and accrued income | 490/1 | €5,739 | €5,597 | -€142 | -2.5% |
| Total equity and liabilities | 10/49 | €3,215,395 | €3,132,748 | -€82,647 | -2.6% |
| Equity | 10/15 | €2,236,597 | €2,251,829 | +€15,232 | +0.7% |
| Contributions | 10/11 | €660,000 | €660,000 | = | 0.0% |
| Capital | 10 | €660,000 | €660,000 | = | 0.0% |
| Issued capital | 100 | €660,000 | €660,000 | = | 0.0% |
| Reserves | 13 | €1,576,597 | €1,591,829 | +€15,232 | +1.0% |
| Non-distributable reserves | 130/1 | €66,000 | €66,000 | = | 0.0% |
| Legal reserve | 130 | €66,000 | €66,000 | = | 0.0% |
| Distributable reserves | 133 | €1,510,597 | €1,525,829 | +€15,232 | +1.0% |
| Amounts payable | 17/49 | €978,798 | €880,919 | -€97,879 | -10.0% |
| Amounts payable within one year | 42/48 | €978,548 | €880,919 | -€97,629 | -10.0% |
| Trade debts | 44 | €107,256 | €5,315 | -€101,942 | -95.0% |
| Suppliers | 440/4 | €107,256 | €5,315 | -€101,942 | -95.0% |
| Taxes, remuneration and social security | 45 | €3,263 | €8,807 | +€5,545 | +170% |
| Taxes | 450/3 | €3,263 | €8,807 | +€5,545 | +170% |
| Other amounts payable | 47/48 | €868,029 | €866,797 | -€1,232 | -0.1% |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,341 | €1,841 | +€501 | +37.4% |
| Other operating charges | 640/8 | €1,179 | €1,214 | +€36 | +3.0% |
| Non-recurring operating charges | 66A | €250 | €500 | +€250 | +100% |
| Gross operating margin | 9900 | €15,623 | €25,298 | +€9,675 | +61.9% |
| Operating profit (loss) | 9901 | €12,854 | €21,742 | +€8,889 | +69.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €881 | €966 | +€85 | +9.7% |
| Recurring financial charges | 65 | €881 | €966 | +€85 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €11,973 | €20,776 | +€8,803 | +73.5% |
| Income taxes | 67/77 | €3,263 | €5,545 | +€2,282 | +69.9% |
| Profit (loss) for the period | 9904 | €8,710 | €15,232 | +€6,521 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,710 | €15,232 | +€6,521 | +74.9% |
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 21 October 2026 via checked.be.