ProForMan: 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.
ProForMan
Largest movements
- Financial fixed assets +€75,541
up €75,541 (+23.5%), from €322,093 to €397,634
- Cash -€19,836
down €19,836 (-25.5%), from €77,666 to €57,830
mainly Contributions, distributions and other (-€91,817) and Investment in fixed assets (net) (-€75,541)
- Receivables within one year -€13,031
down €13,031 (-21.9%), from €59,598 to €46,567
of which Other amounts receivable: -€9,145
- Other debts +€73,740
up €73,740 (+41.9%), from €176,059 to €249,800
- Reserves -€46,555
down €46,555 (-19.7%), from €236,647 to €190,092
of which Distributable reserves: -€46,555
- Trade debts +€12,477
up €12,477 (+2120.7%), from €588 to €13,066
- Gross operating margin -€30,915
down €30,915 (-29.5%), from €104,651 to €73,736
- Taxes -€8,618
down €8,618 (-34.1%), from €25,286 to €16,667
- Financial charges +€3,156
up €3,156 (+52.8%), from €5,977 to €9,134
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 | €463,287 | €503,693 | +€40,406 | +8.7% |
| Fixed assets | 21/28 | €325,223 | €399,295 | +€74,073 | +22.8% |
| Tangible fixed assets | 22/27 | €3,130 | €1,662 | -€1,468 | -46.9% |
| Furniture and vehicles | 24 | €3,130 | €1,662 | -€1,468 | -46.9% |
| Financial fixed assets | 28 | €322,093 | €397,634 | +€75,541 | +23.5% |
| Current assets | 29/58 | €138,064 | €104,397 | -€33,667 | -24.4% |
| Amounts receivable within one year | 40/41 | €59,598 | €46,567 | -€13,031 | -21.9% |
| Trade receivables | 40 | €42,406 | €38,520 | -€3,886 | -9.2% |
| Other amounts receivable | 41 | €17,192 | €8,047 | -€9,145 | -53.2% |
| Cash at bank and in hand | 54/58 | €77,666 | €57,830 | -€19,836 | -25.5% |
| Deferred charges and accrued income | 490/1 | €800 | - | -€800 | |
| Total equity and liabilities | 10/49 | €463,287 | €503,693 | +€40,406 | +8.7% |
| Equity | 10/15 | €266,221 | €219,666 | -€46,555 | -17.5% |
| Contributions | 10/11 | €29,574 | €29,574 | = | 0.0% |
| Reserves | 13 | €236,647 | €190,092 | -€46,555 | -19.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €234,787 | €188,232 | -€46,555 | -19.8% |
| Amounts payable | 17/49 | €197,066 | €284,027 | +€86,961 | +44.1% |
| Amounts payable within one year | 42/48 | €192,436 | €276,398 | +€83,962 | +43.6% |
| Trade debts | 44 | €588 | €13,066 | +€12,477 | +2120.7% |
| Suppliers | 440/4 | €588 | €13,066 | +€12,477 | +2120.7% |
| Taxes, remuneration and social security | 45 | €15,788 | €13,533 | -€2,255 | -14.3% |
| Taxes | 450/3 | €15,788 | €10,908 | -€4,880 | -30.9% |
| Remuneration and social security | 454/9 | - | €2,625 | +€2,625 | |
| Other amounts payable | 47/48 | €176,059 | €249,800 | +€73,740 | +41.9% |
| Accrued charges and deferred income | 492/3 | €4,630 | €7,628 | +€2,998 | +64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,477 | €1,468 | -€9 | -0.6% |
| Other operating charges | 640/8 | €1,185 | €1,204 | +€19 | +1.6% |
| Gross operating margin | 9900 | €104,651 | €73,736 | -€30,915 | -29.5% |
| Operating profit (loss) | 9901 | €101,988 | €71,064 | -€30,925 | -30.3% |
| Financial charges | 65/66B | €5,977 | €9,134 | +€3,156 | +52.8% |
| Recurring financial charges | 65 | €5,977 | €9,134 | +€3,156 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €96,011 | €61,930 | -€34,081 | -35.5% |
| Income taxes | 67/77 | €25,286 | €16,667 | -€8,618 | -34.1% |
| Profit (loss) for the period | 9904 | €70,725 | €45,263 | -€25,463 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,725 | €45,263 | -€25,463 | -36.0% |
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 11 October 2026 via checked.be.