Pro Mac: 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 Mac
Largest movements
- Receivables within one year -€21,761
down €21,761 (-15.0%), from €145,149 to €123,388
of which Other amounts receivable: -€11,850
- Tangible fixed assets -€18,387
down €18,387 (-10.1%), from €182,020 to €163,633
of which Land and buildings: -€12,279
- Advances received -€46,462
no longer reported in 2026 (was €46,462)
- Short-term financial debts +€20,217
new in 2026: €20,217
- Tax, wage and social debts -€19,180
down €19,180 (-50.7%), from €37,815 to €18,634
- Reserves +€15,720
up €15,720 (+15.2%), from €103,457 to €119,176
- Accrued charges and deferred income -€12,650
down €12,650 (-21.9%), from €57,650 to €45,000
- Gross operating margin -€24,264
down €24,264 (-40.0%), from €60,636 to €36,372
- Taxes -€7,920
down €7,920 (-56.1%), from €14,116 to €6,196
- Depreciation +€5,061
up €5,061 (+38.0%), from €13,326 to €18,387
- Other operating charges -€935
down €935 (-31.0%), from €3,016 to €2,081
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,384 | €303,028 | -€42,356 | -12.3% |
| Fixed assets | 21/28 | €182,020 | €163,633 | -€18,387 | -10.1% |
| Tangible fixed assets | 22/27 | €182,020 | €163,633 | -€18,387 | -10.1% |
| Land and buildings | 22 | €153,529 | €141,250 | -€12,279 | -8.0% |
| Furniture and vehicles | 24 | €28,491 | €22,384 | -€6,108 | -21.4% |
| Current assets | 29/58 | €163,363 | €139,394 | -€23,969 | -14.7% |
| Amounts receivable within one year | 40/41 | €145,149 | €123,388 | -€21,761 | -15.0% |
| Trade receivables | 40 | €13,524 | €3,613 | -€9,910 | -73.3% |
| Other amounts receivable | 41 | €131,625 | €119,775 | -€11,850 | -9.0% |
| Cash at bank and in hand | 54/58 | €18,215 | €16,006 | -€2,208 | -12.1% |
| Total equity and liabilities | 10/49 | €345,384 | €303,028 | -€42,356 | -12.3% |
| Equity | 10/15 | €203,457 | €219,176 | +€15,720 | +7.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €103,457 | €119,176 | +€15,720 | +15.2% |
| Distributable reserves | 133 | €103,457 | €119,176 | +€15,720 | +15.2% |
| Amounts payable | 17/49 | €141,927 | €83,851 | -€58,076 | -40.9% |
| Amounts payable within one year | 42/48 | €84,277 | €38,851 | -€45,426 | -53.9% |
| Financial debts | 43 | - | €20,217 | +€20,217 | |
| Other loans | 439 | - | €20,217 | +€20,217 | |
| Advances received on contracts in progress | 46 | €46,462 | - | -€46,462 | |
| Taxes, remuneration and social security | 45 | €37,815 | €18,634 | -€19,180 | -50.7% |
| Taxes | 450/3 | €37,815 | €18,634 | -€19,180 | -50.7% |
| Accrued charges and deferred income | 492/3 | €57,650 | €45,000 | -€12,650 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,326 | €18,387 | +€5,061 | +38.0% |
| Other operating charges | 640/8 | €3,016 | €2,081 | -€935 | -31.0% |
| Gross operating margin | 9900 | €60,636 | €36,372 | -€24,264 | -40.0% |
| Operating profit (loss) | 9901 | €44,293 | €15,904 | -€28,389 | -64.1% |
| Financial income | 75/76B | €5,503 | €6,069 | +€566 | +10.3% |
| Recurring financial income | 75 | €5,503 | €6,069 | +€566 | +10.3% |
| Financial charges | 65/66B | €207 | €58 | -€149 | -72.2% |
| Recurring financial charges | 65 | €207 | €58 | -€149 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €49,590 | €21,916 | -€27,674 | -55.8% |
| Income taxes | 67/77 | €14,116 | €6,196 | -€7,920 | -56.1% |
| Profit (loss) for the period | 9904 | €35,474 | €15,720 | -€19,754 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,474 | €15,720 | -€19,754 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.