Proxaccount: 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.
Proxaccount
Largest movements
- Intangible fixed assets -€15,616
down €15,616 (-51.6%), from €30,237 to €14,621
- Receivables within one year -€13,803
down €13,803 (-3.1%), from €438,630 to €424,827
of which Trade receivables: -€66,885
- Cash +€8,712
up €8,712 (+107%), from €8,162 to €16,874
mainly Depreciation (+€16,548) and Receivables within one year (+€13,803)
- Other debts -€21,848
down €21,848 (-11.7%), from €186,845 to €164,997
- Profit (loss) carried forward +€6,817
up €6,817 (+4.8%), from €141,922 to €148,739
- Financial charges +€79,670
up €79,670 (+2,760%), from €2,887 to €82,556
of which Non-recurring financial charges: +€82,000
- Gross operating margin +€48,043
up €48,043 (+71.3%), from €67,390 to €115,433
- Other operating charges -€10,489
down €10,489 (-56.3%), from €18,618 to €8,129
- Write-downs +€8,816
up €8,816 (+74.1%), from -€11,905 to -€3,089
- Taxes -€7,673
down €7,673 (-63.1%), from €12,164 to €4,491
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 | €490,836 | €471,514 | -€19,322 | -3.9% |
| Fixed assets | 21/28 | €38,269 | €22,720 | -€15,549 | -40.6% |
| Intangible fixed assets | 21 | €30,237 | €14,621 | -€15,616 | -51.6% |
| Tangible fixed assets | 22/27 | €8,032 | €8,099 | +€67 | +0.8% |
| Plant, machinery and equipment | 23 | €4,958 | €4,458 | -€500 | -10.1% |
| Furniture and vehicles | 24 | - | €878 | +€878 | |
| Other tangible fixed assets | 26 | €3,075 | €2,764 | -€311 | -10.1% |
| Current assets | 29/58 | €452,567 | €448,794 | -€3,773 | -0.8% |
| Amounts receivable within one year | 40/41 | €438,630 | €424,827 | -€13,803 | -3.1% |
| Trade receivables | 40 | €252,907 | €186,021 | -€66,885 | -26.4% |
| Other amounts receivable | 41 | €185,723 | €238,805 | +€53,082 | +28.6% |
| Cash at bank and in hand | 54/58 | €8,162 | €16,874 | +€8,712 | +107% |
| Deferred charges and accrued income | 490/1 | €5,775 | €7,094 | +€1,319 | +22.8% |
| Total equity and liabilities | 10/49 | €490,836 | €471,514 | -€19,322 | -3.9% |
| Equity | 10/15 | €251,922 | €258,739 | +€6,817 | +2.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €98,000 | €98,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,922 | €148,739 | +€6,817 | +4.8% |
| Amounts payable | 17/49 | €238,914 | €212,775 | -€26,140 | -10.9% |
| Amounts payable within one year | 42/48 | €238,914 | €212,775 | -€26,140 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €2,505 | - | -€2,505 | |
| Financial debts | 43 | €889 | €1,107 | +€218 | +24.5% |
| Credit institutions | 430/8 | €889 | €1,107 | +€218 | +24.5% |
| Trade debts | 44 | €9,213 | €10,235 | +€1,022 | +11.1% |
| Suppliers | 440/4 | €9,213 | €10,235 | +€1,022 | +11.1% |
| Taxes, remuneration and social security | 45 | €39,461 | €36,436 | -€3,026 | -7.7% |
| Taxes | 450/3 | €39,461 | €36,436 | -€3,026 | -7.7% |
| Other amounts payable | 47/48 | €186,845 | €164,997 | -€21,848 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,695 | €16,548 | +€853 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,905 | -€3,089 | +€8,816 | +74.1% |
| Other operating charges | 640/8 | €18,618 | €8,129 | -€10,489 | -56.3% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €67,390 | €115,433 | +€48,043 | +71.3% |
| Operating profit (loss) | 9901 | €44,907 | €93,845 | +€48,938 | +109% |
| Financial income | 75/76B | €1 | €20 | +€19 | +2,214% |
| Recurring financial income | 75 | €1 | €20 | +€19 | +2,214% |
| Financial charges | 65/66B | €2,887 | €82,556 | +€79,670 | +2,760% |
| Recurring financial charges | 65 | €2,887 | €556 | -€2,331 | -80.7% |
| Non-recurring financial charges | 66B | - | €82,000 | +€82,000 | |
| Profit (loss) for the period before taxes | 9903 | €42,021 | €11,308 | -€30,713 | -73.1% |
| Income taxes | 67/77 | €12,164 | €4,491 | -€7,673 | -63.1% |
| Profit (loss) for the period | 9904 | €29,857 | €6,817 | -€23,040 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,857 | €6,817 | -€23,040 | -77.2% |
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 18 October 2026 via checked.be.