PRO-MED: 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-MED
Largest movements
- Cash +€10,703
up €10,703 (+40.5%), from €26,394 to €37,097
mainly Net result for the year (+€15,864) and Depreciation (+€2,666)
- Receivables within one year +€8,354
up €8,354 (+69.9%), from €11,955 to €20,309
of which Trade receivables: +€9,320
- Tangible fixed assets -€2,666
down €2,666 (-25.4%), from €10,491 to €7,825
of which Furniture and vehicles: -€1,949
- Profit (loss) carried forward +€15,864
up €15,864 (+24.6%), from €64,506 to €80,369
- Other debts +€1,216
up €1,216 (+35.2%), from €3,451 to €4,667
- Gross operating margin +€16,080
up €16,080 (+178.3%), from €9,017 to €25,097
- Taxes +€3,481
up €3,481 (+140.0%), from €2,485 to €5,966
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 | €76,147 | €93,038 | +€16,891 | +22.2% |
| Fixed assets | 21/28 | €10,854 | €8,188 | -€2,666 | -24.6% |
| Tangible fixed assets | 22/27 | €10,491 | €7,825 | -€2,666 | -25.4% |
| Furniture and vehicles | 24 | €4,181 | €2,232 | -€1,949 | -46.6% |
| Other tangible fixed assets | 26 | €6,310 | €5,592 | -€717 | -11.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €65,293 | €84,851 | +€19,558 | +30.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,955 | €20,309 | +€8,354 | +69.9% |
| Trade receivables | 40 | €9,441 | €18,761 | +€9,320 | +98.7% |
| Other amounts receivable | 41 | €2,515 | €1,549 | -€966 | -38.4% |
| Cash at bank and in hand | 54/58 | €26,394 | €37,097 | +€10,703 | +40.5% |
| Deferred charges and accrued income | 490/1 | €1,943 | €2,444 | +€501 | +25.8% |
| Total equity and liabilities | 10/49 | €76,147 | €93,038 | +€16,891 | +22.2% |
| Equity | 10/15 | €69,506 | €85,369 | +€15,864 | +22.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,506 | €80,369 | +€15,864 | +24.6% |
| Amounts payable | 17/49 | €6,641 | €7,669 | +€1,028 | +15.5% |
| Amounts payable within one year | 42/48 | €5,826 | €6,602 | +€777 | +13.3% |
| Financial debts | 43 | - | €47 | +€47 | |
| Credit institutions | 430/8 | - | €47 | +€47 | |
| Trade debts | 44 | €2,175 | €1,888 | -€287 | -13.2% |
| Suppliers | 440/4 | €2,175 | €1,888 | -€287 | -13.2% |
| Taxes, remuneration and social security | 45 | €200 | €0 | -€200 | -100.0% |
| Taxes | 450/3 | €200 | €0 | -€200 | -100.0% |
| Other amounts payable | 47/48 | €3,451 | €4,667 | +€1,216 | +35.2% |
| Accrued charges and deferred income | 492/3 | €816 | €1,067 | +€251 | +30.8% |
| Non-recurring operating income | 76A | €400 | €0 | -€400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,618 | €2,666 | +€48 | +1.8% |
| Other operating charges | 640/8 | €581 | €544 | -€37 | -6.4% |
| Non-recurring operating charges | 66A | €927 | €0 | -€927 | -100.0% |
| Gross operating margin | 9900 | €9,017 | €25,097 | +€16,080 | +178.3% |
| Operating profit (loss) | 9901 | €4,891 | €21,887 | +€16,996 | +347.5% |
| Financial income | 75/76B | €330 | €330 | = | 0.0% |
| Recurring financial income | 75 | €330 | €330 | = | 0.0% |
| Financial charges | 65/66B | €268 | €387 | +€120 | +44.8% |
| Recurring financial charges | 65 | €268 | €387 | +€120 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €4,953 | €21,829 | +€16,876 | +340.7% |
| Income taxes | 67/77 | €2,485 | €5,966 | +€3,481 | +140.0% |
| Profit (loss) for the period | 9904 | €2,468 | €15,864 | +€13,396 | +542.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,468 | €15,864 | +€13,396 | +542.8% |
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 7 October 2026 via checked.be.