D-PROM: 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.
D-PROM
Largest movements
- Receivables within one year -€807
no longer reported in 2025 (was €807)
- Cash +€505
up €505 (+218.8%), from €231 to €736
mainly Other debts (+€955) and Receivables within one year (+€807)
- Profit (loss) carried forward -€1,312
down €1,312 (-2.6%), from -€50,570 to -€51,882
- Other debts +€955
up €955 (+9.1%), from €10,545 to €11,500
- Trade debts +€56
up €56 (+5.8%), from €966 to €1,021
- Gross operating margin +€669
up €669 (+44.6%), from -€1,499 to -€830
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 | €1,038 | €736 | -€302 | -29.1% |
| Current assets | 29/58 | €1,038 | €736 | -€302 | -29.1% |
| Amounts receivable within one year | 40/41 | €807 | - | -€807 | |
| Other amounts receivable | 41 | €807 | - | -€807 | |
| Cash at bank and in hand | 54/58 | €231 | €736 | +€505 | +218.8% |
| Total equity and liabilities | 10/49 | €1,038 | €736 | -€302 | -29.1% |
| Equity | 10/15 | -€10,473 | -€11,785 | -€1,312 | -12.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €97 | €97 | = | 0.0% |
| Non-distributable reserves | 130/1 | €97 | €97 | = | 0.0% |
| Reserves not available under the articles | 1311 | €97 | €97 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,570 | -€51,882 | -€1,312 | -2.6% |
| Amounts payable | 17/49 | €11,511 | €12,521 | +€1,011 | +8.8% |
| Amounts payable within one year | 42/48 | €11,511 | €12,521 | +€1,011 | +8.8% |
| Trade debts | 44 | €966 | €1,021 | +€56 | +5.8% |
| Suppliers | 440/4 | €966 | €1,021 | +€56 | +5.8% |
| Other amounts payable | 47/48 | €10,545 | €11,500 | +€955 | +9.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,499 | -€830 | +€669 | +44.6% |
| Operating profit (loss) | 9901 | -€1,886 | -€1,229 | +€657 | +34.8% |
| Financial charges | 65/66B | €78 | €83 | +€5 | +6.4% |
| Recurring financial charges | 65 | €78 | €83 | +€5 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,964 | -€1,312 | +€652 | +33.2% |
| Profit (loss) for the period | 9904 | -€1,964 | -€1,312 | +€652 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,964 | -€1,312 | +€652 | +33.2% |
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 8 October 2026 via checked.be.