PRO MATERIA GALLERY: what changed
What changed
PRO MATERIA GALLERY
NACE 47.690, Retail sale of other cultural and recreation goods
filed annual accounts (NBB)
Net result for the year
€737
2024 · -€16,327+€17,065
Equity
-€270,949
2024 · -€271,687+€737
Cash
€25,922
2024 · €22,711+€3,210
Balance sheet total
€589,044
2024 · €802,044-€213,000
Largest movements
Assets
- Receivables within one year -€195,256
down €195,256 (-70.5%), from €276,762 to €81,507
of which Trade receivables: -€170,590
- Stocks and contracts -€12,390
down €12,390 (-2.6%), from €478,977 to €466,587
- Tangible fixed assets -€8,267
down €8,267 (-37.5%), from €22,044 to €13,777
of which Furniture and vehicles: -€4,690
Equity and liabilities
- Debts after one year +€345,000
up €345,000 (+135%), from €255,000 to €600,000
- Trade debts -€300,972
down €300,972 (-65.0%), from €462,758 to €161,786
- Other debts -€277,949
down €277,949 (-82.2%), from €338,106 to €60,157
- Tax, wage and social debts +€17,666
up €17,666 (+222%), from €7,973 to €25,639
of which Taxes: +€16,908
Income statement
- Staff costs -€21,868
down €21,868 (-28.2%), from €77,633 to €55,765
- Gross operating margin -€3,627
down €3,627 (-4.8%), from €75,652 to €72,025
- Financial charges -€3,554
down €3,554 (-64.3%), from €5,527 to €1,973
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€16,327
Gross operating margin
-€3,627
Staff costs
+€21,868
Depreciation
+€80
Other operating charges
-€245
Other operating items
-€4,364
Financial income
-€202
Financial charges
+€3,554
Result 2025
€737
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€343,327
Investment
-€980
Financing
+€347,518
Cash 2024
€22,711
From operations (derived)
-€343,327
Net result for the year
+€737
Depreciation
+€9,247
Stocks and contracts
+€12,390
Receivables within one year
+€195,256
Deferred charges and accrued income
+€298
Trade debts
-€300,972
Tax, wage and social debts
+€17,666
Other debts
-€277,949
Investment (derived)
-€980
Investment in fixed assets (net)
-€980
Financing
+€347,518
Debts after one year
+€345,000
Short-term financial debts
+€2,518
Cash 2025
€25,922
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €802,044 | €589,044 | -€213,000 | -26.6% |
| Fixed assets | 21/28 | €22,144 | €13,877 | -€8,267 | -37.3% |
| Tangible fixed assets | 22/27 | €22,044 | €13,777 | -€8,267 | -37.5% |
| Furniture and vehicles | 24 | €14,259 | €9,569 | -€4,690 | -32.9% |
| Other tangible fixed assets | 26 | €7,785 | €4,208 | -€3,577 | -46.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €779,900 | €575,167 | -€204,733 | -26.3% |
| Stocks and contracts in progress | 3 | €478,977 | €466,587 | -€12,390 | -2.6% |
| Stocks | 30/36 | €478,977 | €466,587 | -€12,390 | -2.6% |
| Amounts receivable within one year | 40/41 | €276,762 | €81,507 | -€195,256 | -70.5% |
| Trade receivables | 40 | €209,431 | €38,841 | -€170,590 | -81.5% |
| Other amounts receivable | 41 | €67,331 | €42,666 | -€24,665 | -36.6% |
| Cash at bank and in hand | 54/58 | €22,711 | €25,922 | +€3,210 | +14.1% |
| Deferred charges and accrued income | 490/1 | €1,449 | €1,151 | -€298 | -20.6% |
| Total equity and liabilities | 10/49 | €802,044 | €589,044 | -€213,000 | -26.6% |
| Equity | 10/15 | -€271,687 | -€270,949 | +€737 | +0.3% |
| Contributions | 10/11 | €126,592 | €126,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€400,138 | -€399,400 | +€737 | +0.2% |
| Amounts payable | 17/49 | €1,073,731 | €859,993 | -€213,738 | -19.9% |
| Amounts payable after more than one year | 17 | €255,000 | €600,000 | +€345,000 | +135% |
| Financial debts | 170/4 | €255,000 | €600,000 | +€345,000 | +135% |
| Amounts payable within one year | 42/48 | €818,731 | €259,993 | -€558,738 | -68.2% |
| Financial debts | 43 | €9,893 | €12,411 | +€2,518 | +25.4% |
| Credit institutions | 430/8 | €9,893 | €12,411 | +€2,518 | +25.4% |
| Trade debts | 44 | €462,758 | €161,786 | -€300,972 | -65.0% |
| Suppliers | 440/4 | €462,758 | €161,786 | -€300,972 | -65.0% |
| Taxes, remuneration and social security | 45 | €7,973 | €25,639 | +€17,666 | +222% |
| Taxes | 450/3 | €563 | €17,471 | +€16,908 | +3,001% |
| Remuneration and social security | 454/9 | €7,410 | €8,168 | +€758 | +10.2% |
| Other amounts payable | 47/48 | €338,106 | €60,157 | -€277,949 | -82.2% |
| Non-recurring operating income | 76A | - | €1,659 | +€1,659 | |
| Remuneration, social security and pensions | 62 | €77,633 | €55,765 | -€21,868 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,327 | €9,247 | -€80 | -0.9% |
| Other operating charges | 640/8 | €387 | €633 | +€245 | +63.4% |
| Non-recurring operating charges | 66A | - | €4,364 | +€4,364 | |
| Gross operating margin | 9900 | €75,652 | €72,025 | -€3,627 | -4.8% |
| Operating profit (loss) | 9901 | -€11,696 | €2,017 | +€13,713 | |
| Financial income | 75/76B | €896 | €694 | -€202 | -22.6% |
| Recurring financial income | 75 | €896 | €694 | -€202 | -22.6% |
| Financial charges | 65/66B | €5,527 | €1,973 | -€3,554 | -64.3% |
| Recurring financial charges | 65 | €5,527 | €1,973 | -€3,554 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,327 | €737 | +€17,065 | |
| Profit (loss) for the period | 9904 | -€16,327 | €737 | +€17,065 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,327 | €737 | +€17,065 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.