ProAcMa: 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.
ProAcMa
Largest movements
- Receivables within one year +€6,316
up €6,316 (+6.0%), from €105,000 to €111,316
of which Trade receivables: +€6,316
- Trade debts -€10,844
down €10,844 (-76.5%), from €14,178 to €3,333
- Reserves +€6,348
up €6,348 (+8.8%), from €71,768 to €78,116
- Tax, wage and social debts +€4,702
up €4,702 (+51.3%), from €9,158 to €13,860
- Current portion of long-term debt +€4,176
new in 2025: €4,176
- Other debts +€2,710
new in 2025: €2,710
- Gross operating margin +€23,123
up €23,123 (+116%), from €19,925 to €43,048
- Taxes +€6,277
up €6,277 (+79.8%), from €7,869 to €14,146
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.
Derived cash bridge
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 | €113,695 | €120,787 | +€7,092 | +6.2% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €113,645 | €120,737 | +€7,092 | +6.2% |
| Amounts receivable within one year | 40/41 | €105,000 | €111,316 | +€6,316 | +6.0% |
| Trade receivables | 40 | - | €6,316 | +€6,316 | |
| Other amounts receivable | 41 | €105,000 | €105,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,551 | €3,572 | +€1,021 | +40.0% |
| Deferred charges and accrued income | 490/1 | €6,094 | €5,849 | -€245 | -4.0% |
| Total equity and liabilities | 10/49 | €113,695 | €120,787 | +€7,092 | +6.2% |
| Equity | 10/15 | €90,360 | €96,708 | +€6,348 | +7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €71,768 | €78,116 | +€6,348 | +8.8% |
| Distributable reserves | 133 | €71,768 | €78,116 | +€6,348 | +8.8% |
| Amounts payable | 17/49 | €23,336 | €24,079 | +€744 | +3.2% |
| Amounts payable within one year | 42/48 | €23,336 | €24,079 | +€744 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,176 | +€4,176 | |
| Trade debts | 44 | €14,178 | €3,333 | -€10,844 | -76.5% |
| Suppliers | 440/4 | €14,178 | €3,333 | -€10,844 | -76.5% |
| Taxes, remuneration and social security | 45 | €9,158 | €13,860 | +€4,702 | +51.3% |
| Taxes | 450/3 | €9,158 | €13,860 | +€4,702 | +51.3% |
| Other amounts payable | 47/48 | - | €2,710 | +€2,710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381 | - | -€381 | |
| Other operating charges | 640/8 | €1,024 | €1,142 | +€118 | +11.5% |
| Gross operating margin | 9900 | €19,925 | €43,048 | +€23,123 | +116% |
| Operating profit (loss) | 9901 | €18,521 | €41,907 | +€23,386 | +126% |
| Financial income | 75/76B | €6,095 | €5,857 | -€238 | -3.9% |
| Recurring financial income | 75 | €6,095 | €5,857 | -€238 | -3.9% |
| Financial charges | 65/66B | €541 | €181 | -€360 | -66.5% |
| Recurring financial charges | 65 | €541 | €181 | -€360 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €24,075 | €47,583 | +€23,508 | +97.6% |
| Income taxes | 67/77 | €7,869 | €14,146 | +€6,277 | +79.8% |
| Profit (loss) for the period | 9904 | €16,205 | €33,436 | +€17,231 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €16,205 | €33,436 | +€17,231 | +106% |
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 14 October 2026 via checked.be.