PROESMAN DECORATION: 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.
PROESMAN DECORATION
Largest movements
- Receivables within one year +€66,734
up €66,734 (+51.6%), from €129,214 to €195,947
of which Trade receivables: +€65,572
- Tangible fixed assets -€40,191
down €40,191 (-34.4%), from €116,872 to €76,681
- Deferred charges and accrued income -€9,308
down €9,308 (-69.5%), from €13,402 to €4,094
- Cash -€7,447
down €7,447 (-54.9%), from €13,555 to €6,109
mainly Receivables within one year (-€66,734) and Current portion of long-term debt (-€19,232)
- Stocks and contracts -€6,363
down €6,363 (-16.4%), from €38,837 to €32,473
- Short-term financial debts +€55,632
up €55,632 (+107%), from €52,000 to €107,632
- Current portion of long-term debt -€19,232
down €19,232 (-64.1%), from €30,008 to €10,776
- Trade debts -€18,347
down €18,347 (-19.2%), from €95,463 to €77,116
- Debts after one year -€10,776
down €10,776 (-67.7%), from €15,925 to €5,149
- Accrued charges and deferred income -€6,888
down €6,888 (-90.6%), from €7,607 to €718
No income-statement line moved by more than 1% of the activity.
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 | €312,003 | €315,428 | +€3,425 | +1.1% |
| Fixed assets | 21/28 | €116,996 | €76,805 | -€40,191 | -34.4% |
| Tangible fixed assets | 22/27 | €116,872 | €76,681 | -€40,191 | -34.4% |
| Land and buildings | 22 | €45,050 | €41,000 | -€4,050 | -9.0% |
| Plant, machinery and equipment | 23 | €33,843 | €17,683 | -€16,160 | -47.8% |
| Furniture and vehicles | 24 | €37,978 | €17,998 | -€19,980 | -52.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €195,007 | €238,623 | +€43,616 | +22.4% |
| Stocks and contracts in progress | 3 | €38,837 | €32,473 | -€6,363 | -16.4% |
| Stocks | 30/36 | €38,837 | €32,473 | -€6,363 | -16.4% |
| Amounts receivable within one year | 40/41 | €129,214 | €195,947 | +€66,734 | +51.6% |
| Trade receivables | 40 | €110,145 | €175,717 | +€65,572 | +59.5% |
| Other amounts receivable | 41 | €19,068 | €20,230 | +€1,161 | +6.1% |
| Cash at bank and in hand | 54/58 | €13,555 | €6,109 | -€7,447 | -54.9% |
| Deferred charges and accrued income | 490/1 | €13,402 | €4,094 | -€9,308 | -69.5% |
| Total equity and liabilities | 10/49 | €312,003 | €315,428 | +€3,425 | +1.1% |
| Equity | 10/15 | €108,749 | €111,902 | +€3,153 | +2.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €53,700 | €53,700 | = | 0.0% |
| Distributable reserves | 133 | €53,700 | €53,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,663 | €30,723 | +€4,060 | +15.2% |
| Investment grants | 15 | €3,386 | €2,479 | -€907 | -26.8% |
| Amounts payable | 17/49 | €203,254 | €203,526 | +€272 | +0.1% |
| Amounts payable after more than one year | 17 | €15,925 | €5,149 | -€10,776 | -67.7% |
| Financial debts | 170/4 | €15,925 | €5,149 | -€10,776 | -67.7% |
| Amounts payable within one year | 42/48 | €179,723 | €197,659 | +€17,936 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €30,008 | €10,776 | -€19,232 | -64.1% |
| Financial debts | 43 | €52,000 | €107,632 | +€55,632 | +107% |
| Credit institutions | 430/8 | €52,000 | €107,632 | +€55,632 | +107% |
| Trade debts | 44 | €95,463 | €77,116 | -€18,347 | -19.2% |
| Suppliers | 440/4 | €95,463 | €77,116 | -€18,347 | -19.2% |
| Taxes, remuneration and social security | 45 | €822 | €1,794 | +€972 | +118% |
| Taxes | 450/3 | €300 | €369 | +€68 | +22.7% |
| Remuneration and social security | 454/9 | €522 | €1,426 | +€904 | +173% |
| Other amounts payable | 47/48 | €1,430 | €341 | -€1,089 | -76.2% |
| Accrued charges and deferred income | 492/3 | €7,607 | €718 | -€6,888 | -90.6% |
| Remuneration, social security and pensions | 62 | €664,073 | €666,048 | +€1,975 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,002 | €41,592 | -€3,409 | -7.6% |
| Other operating charges | 640/8 | €4,840 | €5,130 | +€290 | +6.0% |
| Gross operating margin | 9900 | €720,226 | €722,064 | +€1,838 | +0.3% |
| Operating profit (loss) | 9901 | €6,311 | €9,293 | +€2,982 | +47.3% |
| Financial income | 75/76B | €1,811 | €883 | -€927 | -51.2% |
| Recurring financial income | 75 | €1,811 | €883 | -€927 | -51.2% |
| Financial charges | 65/66B | €6,729 | €5,972 | -€757 | -11.2% |
| Recurring financial charges | 65 | €6,729 | €5,972 | -€757 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €1,393 | €4,205 | +€2,812 | +202% |
| Income taxes | 67/77 | €157 | €145 | -€13 | -8.0% |
| Profit (loss) for the period | 9904 | €1,236 | €4,060 | +€2,824 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €1,236 | €4,060 | +€2,824 | +229% |
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 30 October 2026 via checked.be.