PRO LMN: 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 LMN
Largest movements
- Cash +€76,233
up €76,233 (+50.6%), from €150,790 to €227,023
mainly Net result for the year (+€112,089) and Deferred charges and accrued income (+€9,299)
- Deferred charges and accrued income -€9,299
down €9,299 (-19.6%), from €47,400 to €38,101
- Profit (loss) carried forward +€112,089
up €112,089 (+87.9%), from €127,481 to €239,570
- Other debts -€58,090
down €58,090 (-82.5%), from €70,385 to €12,295
- Tax, wage and social debts +€7,854
up €7,854 (+91.4%), from €8,596 to €16,450
- Trade debts +€4,040
up €4,040 (+168.0%), from €2,405 to €6,445
- Purchases and services -€126,240
no longer reported in 2025 (was €126,240)
- Gross operating margin +€54,981
up €54,981 (+57.7%), from €95,365 to €150,346
- Taxes +€14,577
up €14,577 (+75.4%), from €19,333 to €33,910
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 | €213,343 | €279,200 | +€65,857 | +30.9% |
| Fixed assets | 21/28 | €3,883 | €5,292 | +€1,409 | +36.3% |
| Tangible fixed assets | 22/27 | €3,883 | €5,292 | +€1,409 | +36.3% |
| Furniture and vehicles | 24 | €3,883 | €5,292 | +€1,409 | +36.3% |
| Current assets | 29/58 | €209,460 | €273,908 | +€64,448 | +30.8% |
| Amounts receivable within one year | 40/41 | €11,270 | €8,784 | -€2,486 | -22.1% |
| Trade receivables | 40 | €1,882 | €3,117 | +€1,235 | +65.6% |
| Other amounts receivable | 41 | €9,388 | €5,667 | -€3,721 | -39.6% |
| Cash at bank and in hand | 54/58 | €150,790 | €227,023 | +€76,233 | +50.6% |
| Deferred charges and accrued income | 490/1 | €47,400 | €38,101 | -€9,299 | -19.6% |
| Total equity and liabilities | 10/49 | €213,343 | €279,200 | +€65,857 | +30.9% |
| Equity | 10/15 | €131,481 | €243,570 | +€112,089 | +85.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,481 | €239,570 | +€112,089 | +87.9% |
| Amounts payable | 17/49 | €81,862 | €35,630 | -€46,232 | -56.5% |
| Amounts payable within one year | 42/48 | €81,386 | €35,190 | -€46,196 | -56.8% |
| Trade debts | 44 | €2,405 | €6,445 | +€4,040 | +168.0% |
| Suppliers | 440/4 | €2,405 | €6,445 | +€4,040 | +168.0% |
| Taxes, remuneration and social security | 45 | €8,596 | €16,450 | +€7,854 | +91.4% |
| Taxes | 450/3 | €8,596 | €16,450 | +€7,854 | +91.4% |
| Other amounts payable | 47/48 | €70,385 | €12,295 | -€58,090 | -82.5% |
| Accrued charges and deferred income | 492/3 | €476 | €440 | -€36 | -7.6% |
| Non-recurring operating income | 76A | - | €663 | +€663 | |
| Goods, raw materials, services and sundry goods | 60/61 | €126,240 | - | -€126,240 | |
| Remuneration, social security and pensions | 62 | €42 | - | -€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259 | €1,552 | +€1,293 | +499.2% |
| Other operating charges | 640/8 | €1,140 | €2,468 | +€1,328 | +116.5% |
| Non-recurring operating charges | 66A | €725 | - | -€725 | |
| Gross operating margin | 9900 | €95,365 | €150,346 | +€54,981 | +57.7% |
| Operating profit (loss) | 9901 | €93,199 | €146,326 | +€53,127 | +57.0% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €183 | €351 | +€168 | +91.8% |
| Recurring financial charges | 65 | €183 | €351 | +€168 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €93,016 | €145,999 | +€52,983 | +57.0% |
| Income taxes | 67/77 | €19,333 | €33,910 | +€14,577 | +75.4% |
| Profit (loss) for the period | 9904 | €73,683 | €112,089 | +€38,406 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,683 | €112,089 | +€38,406 | +52.1% |
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 12 October 2026 via checked.be.