2ProPulse: 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.
2ProPulse
Largest movements
- Receivables within one year -€34,198
down €34,198 (-17.4%), from €196,139 to €161,940
of which Trade receivables: -€60,628
- Cash +€18,158
up €18,158 (+73.5%), from €24,702 to €42,860
mainly Net result for the year (+€41,460) and Receivables within one year (+€34,198)
- Trade debts -€51,241
down €51,241 (-99.8%), from €51,360 to €119
- Reserves +€35,340
up €35,340 (+15.8%), from €223,782 to €259,122
- Profit (loss) carried forward +€6,120
new in 2025: €6,120
- Tax, wage and social debts -€3,650
down €3,650 (-29.5%), from €12,390 to €8,740
of which Taxes: -€5,952
- Gross operating margin -€69,097
down €69,097 (-52.8%), from €130,756 to €61,659
- Taxes -€20,840
down €20,840 (-57.3%), from €36,372 to €15,532
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 | €315,367 | €299,352 | -€16,015 | -5.1% |
| Fixed assets | 21/28 | €6,787 | €6,747 | -€40 | -0.6% |
| Tangible fixed assets | 22/27 | €6,787 | €6,747 | -€40 | -0.6% |
| Plant, machinery and equipment | 23 | €3,015 | €2,495 | -€519 | -17.2% |
| Furniture and vehicles | 24 | €3,517 | €4,175 | +€658 | +18.7% |
| Other tangible fixed assets | 26 | €255 | €77 | -€178 | -69.8% |
| Current assets | 29/58 | €308,580 | €292,605 | -€15,975 | -5.2% |
| Amounts receivable after more than one year | 29 | €85,530 | €85,530 | = | 0.0% |
| Other amounts receivable | 291 | €85,530 | €85,530 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €196,139 | €161,940 | -€34,198 | -17.4% |
| Trade receivables | 40 | €94,998 | €34,370 | -€60,628 | -63.8% |
| Other amounts receivable | 41 | €101,141 | €127,570 | +€26,430 | +26.1% |
| Cash at bank and in hand | 54/58 | €24,702 | €42,860 | +€18,158 | +73.5% |
| Deferred charges and accrued income | 490/1 | €2,209 | €2,275 | +€66 | +3.0% |
| Total equity and liabilities | 10/49 | €315,367 | €299,352 | -€16,015 | -5.1% |
| Equity | 10/15 | €246,482 | €287,942 | +€41,460 | +16.8% |
| Contributions | 10/11 | €22,700 | €22,700 | = | 0.0% |
| Reserves | 13 | €223,782 | €259,122 | +€35,340 | +15.8% |
| Distributable reserves | 133 | €223,782 | €259,122 | +€35,340 | +15.8% |
| Profit (loss) carried forward | 14 | - | €6,120 | +€6,120 | |
| Amounts payable | 17/49 | €68,885 | €11,410 | -€57,474 | -83.4% |
| Amounts payable within one year | 42/48 | €68,844 | €11,175 | -€57,669 | -83.8% |
| Current portion of amounts payable after more than one year | 42 | €5,094 | €2,316 | -€2,778 | -54.5% |
| Trade debts | 44 | €51,360 | €119 | -€51,241 | -99.8% |
| Suppliers | 440/4 | €51,360 | €119 | -€51,241 | -99.8% |
| Taxes, remuneration and social security | 45 | €12,390 | €8,740 | -€3,650 | -29.5% |
| Taxes | 450/3 | €12,390 | €6,438 | -€5,952 | -48.0% |
| Remuneration and social security | 454/9 | €0 | €2,302 | +€2,302 | +1,151,110% |
| Accrued charges and deferred income | 492/3 | €41 | €236 | +€195 | +479% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,290 | €2,685 | +€395 | +17.2% |
| Other operating charges | 640/8 | €172 | €708 | +€536 | +311% |
| Gross operating margin | 9900 | €130,756 | €61,659 | -€69,097 | -52.8% |
| Operating profit (loss) | 9901 | €128,294 | €58,265 | -€70,028 | -54.6% |
| Financial income | 75/76B | €238 | €186 | -€52 | -22.0% |
| Recurring financial income | 75 | €238 | €186 | -€52 | -22.0% |
| Financial charges | 65/66B | €2,111 | €1,460 | -€651 | -30.9% |
| Recurring financial charges | 65 | €2,111 | €1,460 | -€651 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €126,421 | €56,992 | -€69,429 | -54.9% |
| Income taxes | 67/77 | €36,372 | €15,532 | -€20,840 | -57.3% |
| Profit (loss) for the period | 9904 | €90,049 | €41,460 | -€48,589 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,049 | €41,460 | -€48,589 | -54.0% |
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.