PRO FIVE: 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 FIVE
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€18,666
down €18,666 (-8.2%), from €226,702 to €208,036
of which Land and buildings: -€13,893
- Reserves +€54,274
up €54,274 (+8.9%), from €609,112 to €663,386
- Trade debts +€36,042
up €36,042 (+108%), from €33,272 to €69,313
- Tax, wage and social debts +€24,472
up €24,472 (+58.3%), from €41,972 to €66,444
of which Taxes: +€22,860
- Debts after one year -€16,360
down €16,360 (-8.9%), from €184,127 to €167,766
- Gross operating margin +€71,452
up €71,452 (+16.9%), from €422,250 to €493,702
- Staff costs +€45,539
up €45,539 (+20.6%), from €221,400 to €266,939
- Financial income +€18,405
up €18,405 (+102%), from €18,010 to €36,415
- Other operating charges +€10,139
up €10,139 (+341%), from €2,977 to €13,116
- Taxes +€9,860
up €9,860 (+17.1%), from €57,618 to €67,478
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 | €980,086 | €1,087,288 | +€107,203 | +10.9% |
| Fixed assets | 21/28 | €226,702 | €208,036 | -€18,666 | -8.2% |
| Tangible fixed assets | 22/27 | €226,702 | €208,036 | -€18,666 | -8.2% |
| Land and buildings | 22 | €208,976 | €195,084 | -€13,893 | -6.6% |
| Furniture and vehicles | 24 | €17,725 | €12,952 | -€4,773 | -26.9% |
| Current assets | 29/58 | €753,384 | €879,252 | +€125,868 | +16.7% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Trade receivables | 290 | €350,000 | €350,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,732 | €87,594 | +€6,862 | +8.5% |
| Trade receivables | 40 | €80,578 | €85,228 | +€4,650 | +5.8% |
| Other amounts receivable | 41 | €154 | €2,366 | +€2,212 | +1,439% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €320,892 | €330,958 | +€10,067 | +3.1% |
| Deferred charges and accrued income | 490/1 | €1,760 | €10,700 | +€8,940 | +508% |
| Total equity and liabilities | 10/49 | €980,086 | €1,087,288 | +€107,203 | +10.9% |
| Equity | 10/15 | €621,512 | €675,786 | +€54,274 | +8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €609,112 | €663,386 | +€54,274 | +8.9% |
| Distributable reserves | 133 | €609,112 | €663,386 | +€54,274 | +8.9% |
| Amounts payable | 17/49 | €358,574 | €411,503 | +€52,929 | +14.8% |
| Amounts payable after more than one year | 17 | €184,127 | €167,766 | -€16,360 | -8.9% |
| Other amounts payable | 178/9 | €184,127 | €167,766 | -€16,360 | -8.9% |
| Amounts payable within one year | 42/48 | €168,810 | €237,420 | +€68,609 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €16,126 | €16,360 | +€234 | +1.5% |
| Trade debts | 44 | €33,272 | €69,313 | +€36,042 | +108% |
| Suppliers | 440/4 | €33,272 | €69,313 | +€36,042 | +108% |
| Taxes, remuneration and social security | 45 | €41,972 | €66,444 | +€24,472 | +58.3% |
| Taxes | 450/3 | €14,125 | €36,985 | +€22,860 | +162% |
| Remuneration and social security | 454/9 | €27,847 | €29,459 | +€1,612 | +5.8% |
| Other amounts payable | 47/48 | €77,440 | €85,302 | +€7,862 | +10.2% |
| Accrued charges and deferred income | 492/3 | €5,637 | €6,317 | +€680 | +12.1% |
| Remuneration, social security and pensions | 62 | €221,400 | €266,939 | +€45,539 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,896 | €24,945 | +€1,049 | +4.4% |
| Other operating charges | 640/8 | €2,977 | €13,116 | +€10,139 | +341% |
| Gross operating margin | 9900 | €422,250 | €493,702 | +€71,452 | +16.9% |
| Operating profit (loss) | 9901 | €173,977 | €188,703 | +€14,726 | +8.5% |
| Financial income | 75/76B | €18,010 | €36,415 | +€18,405 | +102% |
| Recurring financial income | 75 | €18,010 | €36,415 | +€18,405 | +102% |
| Financial charges | 65/66B | €12,862 | €11,767 | -€1,095 | -8.5% |
| Recurring financial charges | 65 | €12,862 | €11,767 | -€1,095 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €179,125 | €213,351 | +€34,226 | +19.1% |
| Income taxes | 67/77 | €57,618 | €67,478 | +€9,860 | +17.1% |
| Profit (loss) for the period | 9904 | €121,506 | €145,873 | +€24,366 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €121,506 | €145,873 | +€24,366 | +20.1% |
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 23 October 2026 via checked.be.