Pro-Metis: 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-Metis
Largest movements
- Receivables after one year -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Tangible fixed assets +€25,199
up €25,199 (+44.2%), from €57,060 to €82,259
of which Land and buildings: +€24,763
- Cash +€14,972
up €14,972 (+33.2%), from €45,123 to €60,096
mainly Receivables after one year (+€150,000) and Net result for the year (+€41,127)
- Reserves -€149,894
down €149,894 (-65.1%), from €230,332 to €80,438
- Profit (loss) carried forward +€33,126
up €33,126, from -€33,126 to €0
- Tax, wage and social debts +€6,117
up €6,117 (+279.5%), from €2,188 to €8,305
- Gross operating margin +€49,083
up €49,083, from -€608 to €48,475
- Financial income -€10,086
down €10,086 (-72.4%), from €13,927 to €3,841
- Taxes +€7,458
new in 2025: €7,458
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 | €268,654 | €159,415 | -€109,239 | -40.7% |
| Fixed assets | 21/28 | €57,105 | €82,304 | +€25,199 | +44.1% |
| Tangible fixed assets | 22/27 | €57,060 | €82,259 | +€25,199 | +44.2% |
| Land and buildings | 22 | €56,435 | €81,198 | +€24,763 | +43.9% |
| Furniture and vehicles | 24 | €625 | €1,061 | +€436 | +69.8% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €211,550 | €77,111 | -€134,439 | -63.5% |
| Amounts receivable after more than one year | 29 | €150,000 | €0 | -€150,000 | -100.0% |
| Other amounts receivable | 291 | €150,000 | €0 | -€150,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €16,426 | €16,269 | -€157 | -1.0% |
| Trade receivables | 40 | - | €1,594 | +€1,594 | |
| Other amounts receivable | 41 | €16,426 | €14,675 | -€1,752 | -10.7% |
| Cash at bank and in hand | 54/58 | €45,123 | €60,096 | +€14,972 | +33.2% |
| Deferred charges and accrued income | 490/1 | €0 | €746 | +€746 | |
| Total equity and liabilities | 10/49 | €268,654 | €159,415 | -€109,239 | -40.7% |
| Equity | 10/15 | €266,466 | €149,698 | -€116,768 | -43.8% |
| Contributions | 10/11 | €69,260 | €69,260 | = | 0.0% |
| Reserves | 13 | €230,332 | €80,438 | -€149,894 | -65.1% |
| Distributable reserves | 133 | €230,332 | €80,438 | -€149,894 | -65.1% |
| Profit (loss) carried forward | 14 | -€33,126 | €0 | +€33,126 | |
| Amounts payable | 17/49 | €2,188 | €9,717 | +€7,529 | +344.0% |
| Amounts payable within one year | 42/48 | €2,188 | €9,717 | +€7,529 | +344.0% |
| Trade debts | 44 | €0 | €1,412 | +€1,412 | |
| Suppliers | 440/4 | €0 | €1,412 | +€1,412 | |
| Taxes, remuneration and social security | 45 | €2,188 | €8,305 | +€6,117 | +279.5% |
| Taxes | 450/3 | €2,188 | €8,305 | +€6,117 | +279.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €26,557 | +€26,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,298 | €2,185 | -€113 | -4.9% |
| Other operating charges | 640/8 | €427 | €723 | +€296 | +69.1% |
| Non-recurring operating charges | 66A | - | €625 | +€625 | |
| Gross operating margin | 9900 | -€608 | €48,475 | +€49,083 | |
| Operating profit (loss) | 9901 | -€3,334 | €44,942 | +€48,275 | |
| Financial income | 75/76B | €13,927 | €3,841 | -€10,086 | -72.4% |
| Recurring financial income | 75 | €13,927 | €3,841 | -€10,086 | -72.4% |
| Financial charges | 65/66B | €108 | €198 | +€90 | +83.1% |
| Recurring financial charges | 65 | €108 | €198 | +€90 | +83.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €10,485 | €48,585 | +€38,100 | +363.4% |
| Income taxes | 67/77 | - | €7,458 | +€7,458 | |
| Profit (loss) for the period | 9904 | €10,485 | €41,127 | +€30,642 | +292.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,485 | €41,127 | +€30,642 | +292.2% |
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 12 October 2026 via checked.be.