PROVOST SARA: 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.
PROVOST SARA
Largest movements
- Cash +€11,626
up €11,626 (+37.1%), from €31,351 to €42,977
mainly Current investments (+€10,000) and Receivables within one year (+€2,786)
- Current investments -€10,000
down €10,000 (-10.0%), from €100,000 to €90,000
- Receivables within one year -€2,786
down €2,786 (-27.6%), from €10,092 to €7,306
of which Trade receivables: -€2,664
- Reserves -€4,400
down €4,400 (-3.3%), from €131,684 to €127,283
- Tax, wage and social debts +€2,254
up €2,254 (+65.6%), from €3,437 to €5,690
- Other debts +€2,084
up €2,084 (+102,654%), from €2 to €2,086
- Gross operating margin -€37,982
down €37,982 (-84.9%), from €44,763 to €6,781
- Taxes -€10,920
down €10,920 (-81.9%), from €13,341 to €2,420
- Financial income -€1,262
down €1,262 (-58.9%), from €2,143 to €881
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 | €148,159 | €148,017 | -€141 | -0.1% |
| Fixed assets | 21/28 | €5,203 | €5,495 | +€292 | +5.6% |
| Tangible fixed assets | 22/27 | €5,203 | €5,495 | +€292 | +5.6% |
| Plant, machinery and equipment | 23 | €4,731 | €4,140 | -€592 | -12.5% |
| Furniture and vehicles | 24 | €472 | €1,356 | +€883 | +187% |
| Current assets | 29/58 | €142,955 | €142,522 | -€433 | -0.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,092 | €7,306 | -€2,786 | -27.6% |
| Trade receivables | 40 | €6,126 | €3,462 | -€2,664 | -43.5% |
| Other amounts receivable | 41 | €3,966 | €3,844 | -€122 | -3.1% |
| Current investments | 50/53 | €100,000 | €90,000 | -€10,000 | -10.0% |
| Cash at bank and in hand | 54/58 | €31,351 | €42,977 | +€11,626 | +37.1% |
| Deferred charges and accrued income | 490/1 | €1,512 | €2,239 | +€727 | +48.1% |
| Total equity and liabilities | 10/49 | €148,159 | €148,017 | -€141 | -0.1% |
| Equity | 10/15 | €144,084 | €139,683 | -€4,400 | -3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €131,684 | €127,283 | -€4,400 | -3.3% |
| Distributable reserves | 133 | €131,684 | €127,283 | -€4,400 | -3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,075 | €8,334 | +€4,259 | +105% |
| Amounts payable within one year | 42/48 | €4,075 | €8,334 | +€4,259 | +105% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €636 | €558 | -€78 | -12.3% |
| Suppliers | 440/4 | €636 | €558 | -€78 | -12.3% |
| Taxes, remuneration and social security | 45 | €3,437 | €5,690 | +€2,254 | +65.6% |
| Taxes | 450/3 | €3,437 | €5,690 | +€2,254 | +65.6% |
| Other amounts payable | 47/48 | €2 | €2,086 | +€2,084 | +102,654% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €811 | €1,087 | +€276 | +34.0% |
| Other operating charges | 640/8 | €1,206 | €1,395 | +€190 | +15.7% |
| Gross operating margin | 9900 | €44,763 | €6,781 | -€37,982 | -84.9% |
| Operating profit (loss) | 9901 | €42,746 | €4,299 | -€38,447 | -89.9% |
| Financial income | 75/76B | €2,143 | €881 | -€1,262 | -58.9% |
| Recurring financial income | 75 | €2,143 | €881 | -€1,262 | -58.9% |
| Financial charges | 65/66B | €243 | €131 | -€112 | -46.0% |
| Recurring financial charges | 65 | €243 | €131 | -€112 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €44,646 | €5,049 | -€39,598 | -88.7% |
| Income taxes | 67/77 | €13,341 | €2,420 | -€10,920 | -81.9% |
| Profit (loss) for the period | 9904 | €31,306 | €2,628 | -€28,677 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,306 | €2,628 | -€28,677 | -91.6% |
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 13 October 2026 via checked.be.