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PRO MEMORIE: 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.

What changed

PRO MEMORIE

BE 0454.052.545
NACE 58.110, Book publishing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,063
2024 · €17,186-€14,123
Equity
€73,253
2024 · €70,190+€3,063
Cash
€2,086
2024 · €113+€1,973
Balance sheet total
€623,490
2024 · €618,366+€5,124

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€14,142

    up €14,142 (+437%), from €3,234 to €17,376

    of which Trade receivables: +€9,983

  • Tangible fixed assets -€11,012

    down €11,012 (-1.8%), from €614,646 to €603,634

    of which Land and buildings: -€10,337

Equity and liabilities
  • Advances received -€9,749

    down €9,749 (-100%), from €9,749 to €0

  • Other debts +€8,997

    up €8,997 (+1.7%), from €517,839 to €526,836

Income statement
  • Staff costs +€24,553

    up €24,553 (+34.2%), from €71,840 to €96,393

  • Gross operating margin +€7,127

    up €7,127 (+5.6%), from €127,900 to €135,027

  • Taxes -€4,361

    down €4,361 (-42.7%), from €10,203 to €5,842

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €17,186
Gross operating margin +€7,127
Staff costs -€24,553
Depreciation -€0
Other operating charges -€63
Financial income -€4
Financial charges -€990
Taxes +€4,361
Result 2025 €3,063
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€3,450
Investment €0
Financing -€1,477
Cash 2024 €113
Net result for the year +€3,063
Depreciation +€11,012
Receivables within one year -€14,142
Deferred charges and accrued income -€22
Trade debts +€1,848
Tax, wage and social debts +€2,443
Advances received -€9,749
Other debts +€8,997
Short-term financial debts -€1,477
Cash 2025 €2,086
brings cash intakes cash out
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €618,366 €623,490 +€5,124 +0.8%
Fixed assets 21/28 €614,646 €603,634 -€11,012 -1.8%
Tangible fixed assets 22/27 €614,646 €603,634 -€11,012 -1.8%
Land and buildings 22 €609,679 €599,341 -€10,337 -1.7%
Plant, machinery and equipment 23 €3,000 €3,000 = 0.0%
Furniture and vehicles 24 €1,967 €1,292 -€675 -34.3%
Current assets 29/58 €3,720 €19,856 +€16,137 +434%
Amounts receivable within one year 40/41 €3,234 €17,376 +€14,142 +437%
Trade receivables 40 €2,983 €12,966 +€9,983 +335%
Other amounts receivable 41 €251 €4,410 +€4,159 +1,660%
Cash at bank and in hand 54/58 €113 €2,086 +€1,973 +1,750%
Deferred charges and accrued income 490/1 €373 €395 +€22 +5.9%
Total equity and liabilities 10/49 €618,366 €623,490 +€5,124 +0.8%
Equity 10/15 €70,190 €73,253 +€3,063 +4.4%
Contributions 10/11 €62,000 €62,000 = 0.0%
Capital 10 €62,000 €62,000 = 0.0%
Issued capital 100 €62,000 €62,000 = 0.0%
Reserves 13 €8,190 €11,253 +€3,063 +37.4%
Non-distributable reserves 130/1 €6,200 €6,200 = 0.0%
Legal reserve 130 €6,200 €6,200 = 0.0%
Distributable reserves 133 €1,990 €5,053 +€3,063 +154%
Profit (loss) carried forward 14 €0 - =
Amounts payable 17/49 €548,175 €550,237 +€2,062 +0.4%
Amounts payable within one year 42/48 €548,175 €550,237 +€2,062 +0.4%
Financial debts 43 €1,477 €0 -€1,477 -100%
Credit institutions 430/8 €1,477 €0 -€1,477 -100%
Trade debts 44 €494 €2,342 +€1,848 +374%
Suppliers 440/4 €494 €2,342 +€1,848 +374%
Advances received on contracts in progress 46 €9,749 €0 -€9,749 -100%
Taxes, remuneration and social security 45 €18,615 €21,059 +€2,443 +13.1%
Taxes 450/3 €10,297 €10,229 -€67 -0.7%
Remuneration and social security 454/9 €8,319 €10,829 +€2,510 +30.2%
Other amounts payable 47/48 €517,839 €526,836 +€8,997 +1.7%
Remuneration, social security and pensions 62 €71,840 €96,393 +€24,553 +34.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,012 €11,012 +€0 0.0%
Other operating charges 640/8 €3,028 €3,091 +€63 +2.1%
Gross operating margin 9900 €127,900 €135,027 +€7,127 +5.6%
Operating profit (loss) 9901 €42,020 €24,530 -€17,490 -41.6%
Financial income 75/76B €9 €5 -€4 -41.5%
Recurring financial income 75 €9 €5 -€4 -41.5%
Financial charges 65/66B €14,640 €15,630 +€990 +6.8%
Recurring financial charges 65 €14,640 €15,630 +€990 +6.8%
Profit (loss) for the period before taxes 9903 €27,389 €8,905 -€18,483 -67.5%
Income taxes 67/77 €10,203 €5,842 -€4,361 -42.7%
Profit (loss) for the period 9904 €17,186 €3,063 -€14,123 -82.2%
Profit (loss) for the period to be appropriated 9905 €17,186 €3,063 -€14,123 -82.2%

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 17 October 2026 via checked.be.