'T PROEVERTJE: 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.
'T PROEVERTJE
Largest movements
- Cash +€49,709
up €49,709 (+177%), from €28,145 to €77,854
mainly Net result for the year (+€38,195) and Other debts (+€15,000)
- Tangible fixed assets -€7,253
down €7,253 (-19.1%), from €38,016 to €30,763
of which Furniture and vehicles: -€4,387
- Receivables within one year -€1,899
down €1,899 (-7.8%), from €24,409 to €22,510
of which Trade receivables: -€4,912
- Reserves +€22,000
up €22,000 (+46.8%), from €46,959 to €68,959
of which Distributable reserves: +€22,000
- Other debts +€15,000
new in 2025: €15,000
- Tax, wage and social debts +€8,026
up €8,026 (+140%), from €5,715 to €13,741
- Trade debts -€5,428
down €5,428 (-21.8%), from €24,897 to €19,469
- Gross operating margin +€26,789
up €26,789 (+54.0%), from €49,578 to €76,367
- Taxes +€3,923
up €3,923 (+70.8%), from €5,542 to €9,465
- Financial income -€3,164
down €3,164 (-85.5%), from €3,699 to €535
of which Non-recurring financial income: -€3,000
- Depreciation +€2,191
up €2,191 (+29.7%), from €7,370 to €9,561
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 | €95,280 | €136,073 | +€40,793 | +42.8% |
| Fixed assets | 21/28 | €38,536 | €31,283 | -€7,253 | -18.8% |
| Tangible fixed assets | 22/27 | €38,016 | €30,763 | -€7,253 | -19.1% |
| Land and buildings | 22 | €25,155 | €21,686 | -€3,469 | -13.8% |
| Plant, machinery and equipment | 23 | €1,021 | €2,696 | +€1,675 | +164% |
| Furniture and vehicles | 24 | €10,768 | €6,381 | -€4,387 | -40.7% |
| Other tangible fixed assets | 26 | €1,072 | - | -€1,072 | |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €56,744 | €104,790 | +€48,046 | +84.7% |
| Stocks and contracts in progress | 3 | €3,090 | €4,426 | +€1,336 | +43.2% |
| Stocks | 30/36 | €3,090 | €4,426 | +€1,336 | +43.2% |
| Amounts receivable within one year | 40/41 | €24,409 | €22,510 | -€1,899 | -7.8% |
| Trade receivables | 40 | €12,371 | €7,459 | -€4,912 | -39.7% |
| Other amounts receivable | 41 | €12,038 | €15,051 | +€3,013 | +25.0% |
| Cash at bank and in hand | 54/58 | €28,145 | €77,854 | +€49,709 | +177% |
| Deferred charges and accrued income | 490/1 | €1,100 | - | -€1,100 | |
| Total equity and liabilities | 10/49 | €95,280 | €136,073 | +€40,793 | +42.8% |
| Equity | 10/15 | €64,668 | €87,863 | +€23,195 | +35.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,959 | €68,959 | +€22,000 | +46.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €45,100 | €67,100 | +€22,000 | +48.8% |
| Profit (loss) carried forward | 14 | -€883 | €312 | +€1,195 | |
| Amounts payable | 17/49 | €30,612 | €48,210 | +€17,598 | +57.5% |
| Amounts payable within one year | 42/48 | €30,612 | €48,210 | +€17,598 | +57.5% |
| Trade debts | 44 | €24,897 | €19,469 | -€5,428 | -21.8% |
| Suppliers | 440/4 | €24,897 | €19,469 | -€5,428 | -21.8% |
| Taxes, remuneration and social security | 45 | €5,715 | €13,741 | +€8,026 | +140% |
| Taxes | 450/3 | €5,715 | €13,741 | +€8,026 | +140% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €18,461 | €17,769 | -€692 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,370 | €9,561 | +€2,191 | +29.7% |
| Other operating charges | 640/8 | €1,726 | €1,442 | -€284 | -16.5% |
| Gross operating margin | 9900 | €49,578 | €76,367 | +€26,789 | +54.0% |
| Operating profit (loss) | 9901 | €22,021 | €47,595 | +€25,574 | +116% |
| Financial income | 75/76B | €3,699 | €535 | -€3,164 | -85.5% |
| Recurring financial income | 75 | €699 | €535 | -€164 | -23.5% |
| Non-recurring financial income | 76B | €3,000 | - | -€3,000 | |
| Financial charges | 65/66B | €504 | €470 | -€34 | -6.7% |
| Recurring financial charges | 65 | €504 | €470 | -€34 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €25,216 | €47,660 | +€22,444 | +89.0% |
| Income taxes | 67/77 | €5,542 | €9,465 | +€3,923 | +70.8% |
| Profit (loss) for the period | 9904 | €19,674 | €38,195 | +€18,521 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,674 | €38,195 | +€18,521 | +94.1% |
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.