PRO-MAC: 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.
PRO-MAC
Largest movements
- Cash +€158,840
up €158,840 (+248.3%), from €63,979 to €222,819
mainly Net result for the year (+€145,590) and Tax, wage and social debts (+€44,422)
- Tangible fixed assets +€26,186
up €26,186 (+52794.4%), from €50 to €26,236
of which Furniture and vehicles: +€26,186
- Receivables within one year +€8,248
up €8,248 (+167.8%), from €4,915 to €13,163
of which Trade receivables: +€5,313
- Reserves +€86,141
up €86,141 (+266.8%), from €32,290 to €118,431
- Profit (loss) carried forward +€59,449
up €59,449, from -€59,449 to €0
- Tax, wage and social debts +€44,422
up €44,422 (+751.2%), from €5,914 to €50,336
- Gross operating margin +€189,909
up €189,909 (+1841.2%), from €10,315 to €200,224
- Taxes +€49,874
up €49,874 (+8029.6%), from €621 to €50,495
- Depreciation +€2,976
up €2,976 (+1545.5%), from €193 to €3,169
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 | €73,135 | €264,398 | +€191,263 | +261.5% |
| Fixed assets | 21/28 | €50 | €26,236 | +€26,186 | +52794.4% |
| Tangible fixed assets | 22/27 | €50 | €26,236 | +€26,186 | +52794.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €50 | €26,236 | +€26,186 | +52794.4% |
| Current assets | 29/58 | €73,086 | €238,163 | +€165,077 | +225.9% |
| Stocks and contracts in progress | 3 | €2,075 | €0 | -€2,075 | -100.0% |
| Contracts in progress | 37 | €2,075 | €0 | -€2,075 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,915 | €13,163 | +€8,248 | +167.8% |
| Trade receivables | 40 | €4,878 | €10,191 | +€5,313 | +108.9% |
| Other amounts receivable | 41 | €37 | €2,972 | +€2,936 | +8032.6% |
| Cash at bank and in hand | 54/58 | €63,979 | €222,819 | +€158,840 | +248.3% |
| Deferred charges and accrued income | 490/1 | €2,117 | €2,181 | +€64 | +3.0% |
| Total equity and liabilities | 10/49 | €73,135 | €264,398 | +€191,263 | +261.5% |
| Equity | 10/15 | -€20,859 | €124,731 | +€145,590 | |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €32,290 | €118,431 | +€86,141 | +266.8% |
| Distributable reserves | 133 | €32,290 | €118,431 | +€86,141 | +266.8% |
| Profit (loss) carried forward | 14 | -€59,449 | €0 | +€59,449 | |
| Amounts payable | 17/49 | €93,994 | €139,667 | +€45,673 | +48.6% |
| Amounts payable within one year | 42/48 | €93,994 | €138,934 | +€44,940 | +47.8% |
| Trade debts | 44 | €37,872 | €38,390 | +€518 | +1.4% |
| Suppliers | 440/4 | €37,872 | €38,390 | +€518 | +1.4% |
| Taxes, remuneration and social security | 45 | €5,914 | €50,336 | +€44,422 | +751.2% |
| Taxes | 450/3 | €5,914 | €50,336 | +€44,422 | +751.2% |
| Other amounts payable | 47/48 | €50,208 | €50,208 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €733 | +€733 | |
| Non-recurring operating income | 76A | - | €242,479 | +€242,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193 | €3,169 | +€2,976 | +1545.5% |
| Other operating charges | 640/8 | €1,130 | €1,762 | +€632 | +55.9% |
| Gross operating margin | 9900 | €10,315 | €200,224 | +€189,909 | +1841.2% |
| Operating profit (loss) | 9901 | €8,992 | €195,293 | +€186,301 | +2071.9% |
| Financial income | 75/76B | €2,149 | €2,853 | +€703 | +32.7% |
| Recurring financial income | 75 | €2,149 | €2,853 | +€703 | +32.7% |
| Financial charges | 65/66B | €2,441 | €2,060 | -€381 | -15.6% |
| Recurring financial charges | 65 | €2,441 | €2,060 | -€381 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €8,701 | €196,086 | +€187,385 | +2153.7% |
| Income taxes | 67/77 | €621 | €50,495 | +€49,874 | +8029.6% |
| Profit (loss) for the period | 9904 | €8,079 | €145,590 | +€137,511 | +1702.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,079 | €145,590 | +€137,511 | +1702.0% |
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 2 October 2026 via checked.be.