VIA PROGRESSUS: what changed
Two fiscal 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.
VIA PROGRESSUS
Largest movements
- Cash -€65,810
down €65,810 (-52.3%), from €125,935 to €60,125
mainly Contributions, distributions and other (-€123,044) and Other debts (-€51,866)
- Receivables within one year +€18,316
up €18,316 (+125.4%), from €14,603 to €32,919
of which Trade receivables: +€21,319
- Tangible fixed assets -€1,801
down €1,801 (-30.4%), from €5,922 to €4,120
of which Plant, machinery and equipment: -€954
- Other debts -€51,866
down €51,866 (-43.5%), from €119,148 to €67,281
- Tax, wage and social debts +€1,508
up €1,508 (+15.9%), from €9,490 to €10,998
- Gross operating margin +€4,547
up €4,547 (+3.2%), from €143,366 to €147,913
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 | €147,631 | €98,396 | -€49,235 | -33.3% |
| Fixed assets | 21/28 | €5,922 | €4,120 | -€1,801 | -30.4% |
| Tangible fixed assets | 22/27 | €5,922 | €4,120 | -€1,801 | -30.4% |
| Plant, machinery and equipment | 23 | €2,438 | €1,485 | -€954 | -39.1% |
| Furniture and vehicles | 24 | €3,412 | €2,636 | -€776 | -22.7% |
| Other tangible fixed assets | 26 | €71 | - | -€71 | |
| Current assets | 29/58 | €141,709 | €94,276 | -€47,433 | -33.5% |
| Amounts receivable within one year | 40/41 | €14,603 | €32,919 | +€18,316 | +125.4% |
| Trade receivables | 40 | €11,600 | €32,919 | +€21,319 | +183.8% |
| Other amounts receivable | 41 | €3,003 | - | -€3,003 | |
| Cash at bank and in hand | 54/58 | €125,935 | €60,125 | -€65,810 | -52.3% |
| Deferred charges and accrued income | 490/1 | €1,171 | €1,232 | +€61 | +5.2% |
| Total equity and liabilities | 10/49 | €147,631 | €98,396 | -€49,235 | -33.3% |
| Equity | 10/15 | €18,550 | €18,550 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Amounts payable | 17/49 | €129,081 | €79,846 | -€49,235 | -38.1% |
| Amounts payable within one year | 42/48 | €129,081 | €79,846 | -€49,235 | -38.1% |
| Trade debts | 44 | €443 | €1,567 | +€1,124 | +253.6% |
| Suppliers | 440/4 | €443 | €1,567 | +€1,124 | +253.6% |
| Taxes, remuneration and social security | 45 | €9,490 | €10,998 | +€1,508 | +15.9% |
| Taxes | 450/3 | €9,490 | €10,998 | +€1,508 | +15.9% |
| Other amounts payable | 47/48 | €119,148 | €67,281 | -€51,866 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,055 | €1,801 | -€254 | -12.4% |
| Other operating charges | 640/8 | €1,171 | €1,141 | -€30 | -2.6% |
| Gross operating margin | 9900 | €143,366 | €147,913 | +€4,547 | +3.2% |
| Operating profit (loss) | 9901 | €140,141 | €144,971 | +€4,831 | +3.4% |
| Financial income | 75/76B | €127 | €4 | -€123 | -96.7% |
| Recurring financial income | 75 | €127 | €4 | -€123 | -96.7% |
| Financial charges | 65/66B | €61 | €124 | +€63 | +102.6% |
| Recurring financial charges | 65 | €61 | €124 | +€63 | +102.6% |
| Profit (loss) for the period before taxes | 9903 | €140,207 | €144,852 | +€4,645 | +3.3% |
| Income taxes | 67/77 | €21,059 | €21,808 | +€748 | +3.6% |
| Profit (loss) for the period | 9904 | €119,148 | €123,044 | +€3,897 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €119,148 | €123,044 | +€3,897 | +3.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.