PROGIM: what changed
Two fiscal 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.
PROGIM
Largest movements
- Receivables within one year -€4,465
down €4,465 (-2.9%), from €156,506 to €152,041
of which Other amounts receivable: -€4,465
- Profit (loss) carried forward -€5,028
down €5,028 (-11.7%), from €42,822 to €37,794
- Gross operating margin -€1,790
down €1,790 (-113.6%), from -€1,576 to -€3,366
- Other operating charges -€642
down €642 (-29.2%), from €2,196 to €1,554
- Financial charges +€84
up €84 (+350.0%), from €24 to €108
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 | €309,740 | €305,166 | -€4,574 | -1.5% |
| Fixed assets | 21/28 | €151,211 | €151,211 | = | 0.0% |
| Tangible fixed assets | 22/27 | €121,091 | €121,091 | = | 0.0% |
| Land and buildings | 22 | €121,091 | €121,091 | = | 0.0% |
| Financial fixed assets | 28 | €30,120 | €30,120 | = | 0.0% |
| Current assets | 29/58 | €158,529 | €153,955 | -€4,574 | -2.9% |
| Amounts receivable within one year | 40/41 | €156,506 | €152,041 | -€4,465 | -2.9% |
| Trade receivables | 40 | €8,936 | €8,936 | = | 0.0% |
| Other amounts receivable | 41 | €147,570 | €143,105 | -€4,465 | -3.0% |
| Cash at bank and in hand | 54/58 | €2,023 | €1,914 | -€109 | -5.4% |
| Total equity and liabilities | 10/49 | €309,740 | €305,166 | -€4,574 | -1.5% |
| Equity | 10/15 | €306,049 | €301,021 | -€5,028 | -1.6% |
| Contributions | 10/11 | €260,288 | €260,288 | = | 0.0% |
| Capital | 10 | €260,288 | €260,288 | = | 0.0% |
| Issued capital | 100 | €260,288 | €260,288 | = | 0.0% |
| Reserves | 13 | €2,939 | €2,939 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,939 | €2,939 | = | 0.0% |
| Legal reserve | 130 | €2,939 | €2,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,822 | €37,794 | -€5,028 | -11.7% |
| Amounts payable | 17/49 | €3,691 | €4,145 | +€454 | +12.3% |
| Amounts payable after more than one year | 17 | €3,691 | €3,691 | = | 0.0% |
| Financial debts | 170/4 | €3,691 | €3,691 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €454 | +€454 | |
| Trade debts | 44 | - | €454 | +€454 | |
| Suppliers | 440/4 | - | €454 | +€454 | |
| Other operating charges | 640/8 | €2,196 | €1,554 | -€642 | -29.2% |
| Gross operating margin | 9900 | -€1,576 | -€3,366 | -€1,790 | -113.6% |
| Operating profit (loss) | 9901 | -€3,772 | -€4,920 | -€1,148 | -30.4% |
| Financial charges | 65/66B | €24 | €108 | +€84 | +350.0% |
| Recurring financial charges | 65 | €24 | €108 | +€84 | +350.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,796 | -€5,028 | -€1,232 | -32.5% |
| Profit (loss) for the period | 9904 | -€3,796 | -€5,028 | -€1,232 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,796 | -€5,028 | -€1,232 | -32.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.