PRO MEMORIE: 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.
PRO MEMORIE
Largest movements
- Receivables within one year +€14,142
up €14,142 (+437%), from €3,234 to €17,376
of which Trade receivables: +€9,983
- Tangible fixed assets -€11,012
down €11,012 (-1.8%), from €614,646 to €603,634
of which Land and buildings: -€10,337
- Advances received -€9,749
down €9,749 (-100%), from €9,749 to €0
- Other debts +€8,997
up €8,997 (+1.7%), from €517,839 to €526,836
- Staff costs +€24,553
up €24,553 (+34.2%), from €71,840 to €96,393
- Gross operating margin +€7,127
up €7,127 (+5.6%), from €127,900 to €135,027
- Taxes -€4,361
down €4,361 (-42.7%), from €10,203 to €5,842
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 | €618,366 | €623,490 | +€5,124 | +0.8% |
| Fixed assets | 21/28 | €614,646 | €603,634 | -€11,012 | -1.8% |
| Tangible fixed assets | 22/27 | €614,646 | €603,634 | -€11,012 | -1.8% |
| Land and buildings | 22 | €609,679 | €599,341 | -€10,337 | -1.7% |
| Plant, machinery and equipment | 23 | €3,000 | €3,000 | = | 0.0% |
| Furniture and vehicles | 24 | €1,967 | €1,292 | -€675 | -34.3% |
| Current assets | 29/58 | €3,720 | €19,856 | +€16,137 | +434% |
| Amounts receivable within one year | 40/41 | €3,234 | €17,376 | +€14,142 | +437% |
| Trade receivables | 40 | €2,983 | €12,966 | +€9,983 | +335% |
| Other amounts receivable | 41 | €251 | €4,410 | +€4,159 | +1,660% |
| Cash at bank and in hand | 54/58 | €113 | €2,086 | +€1,973 | +1,750% |
| Deferred charges and accrued income | 490/1 | €373 | €395 | +€22 | +5.9% |
| Total equity and liabilities | 10/49 | €618,366 | €623,490 | +€5,124 | +0.8% |
| Equity | 10/15 | €70,190 | €73,253 | +€3,063 | +4.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €8,190 | €11,253 | +€3,063 | +37.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,990 | €5,053 | +€3,063 | +154% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €548,175 | €550,237 | +€2,062 | +0.4% |
| Amounts payable within one year | 42/48 | €548,175 | €550,237 | +€2,062 | +0.4% |
| Financial debts | 43 | €1,477 | €0 | -€1,477 | -100% |
| Credit institutions | 430/8 | €1,477 | €0 | -€1,477 | -100% |
| Trade debts | 44 | €494 | €2,342 | +€1,848 | +374% |
| Suppliers | 440/4 | €494 | €2,342 | +€1,848 | +374% |
| Advances received on contracts in progress | 46 | €9,749 | €0 | -€9,749 | -100% |
| Taxes, remuneration and social security | 45 | €18,615 | €21,059 | +€2,443 | +13.1% |
| Taxes | 450/3 | €10,297 | €10,229 | -€67 | -0.7% |
| Remuneration and social security | 454/9 | €8,319 | €10,829 | +€2,510 | +30.2% |
| Other amounts payable | 47/48 | €517,839 | €526,836 | +€8,997 | +1.7% |
| Remuneration, social security and pensions | 62 | €71,840 | €96,393 | +€24,553 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,012 | €11,012 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,028 | €3,091 | +€63 | +2.1% |
| Gross operating margin | 9900 | €127,900 | €135,027 | +€7,127 | +5.6% |
| Operating profit (loss) | 9901 | €42,020 | €24,530 | -€17,490 | -41.6% |
| Financial income | 75/76B | €9 | €5 | -€4 | -41.5% |
| Recurring financial income | 75 | €9 | €5 | -€4 | -41.5% |
| Financial charges | 65/66B | €14,640 | €15,630 | +€990 | +6.8% |
| Recurring financial charges | 65 | €14,640 | €15,630 | +€990 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €27,389 | €8,905 | -€18,483 | -67.5% |
| Income taxes | 67/77 | €10,203 | €5,842 | -€4,361 | -42.7% |
| Profit (loss) for the period | 9904 | €17,186 | €3,063 | -€14,123 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,186 | €3,063 | -€14,123 | -82.2% |
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 17 October 2026 via checked.be.