Progr3ssimmo: 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.
Progr3ssimmo
Largest movements
- Cash -€4,900
down €4,900 (-39.0%), from €12,580 to €7,680
mainly Net result for the year (-€20,141) and Debts after one year (-€13,885)
- Other debts +€25,145
up €25,145 (+50.3%), from €50,000 to €75,145
- Profit (loss) carried forward -€20,141
down €20,141 (-27.4%), from -€73,463 to -€93,603
- Debts after one year -€13,885
down €13,885 (-6.4%), from €217,558 to €203,672
- Gross operating margin +€7,336
up €7,336 (+42.0%), from -€17,464 to -€10,128
- Financial charges -€5,125
down €5,125 (-34.7%), from €14,750 to €9,626
- Financial income -€460
no longer reported in 2026 (was €460)
- Other operating charges +€207
up €207 (+114.8%), from €180 to €387
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,861 | €353,214 | -€7,647 | -2.1% |
| Fixed assets | 21/28 | €339,400 | €339,400 | = | 0.0% |
| Tangible fixed assets | 22/27 | €339,400 | €339,400 | = | 0.0% |
| Land and buildings | 22 | €339,400 | €339,400 | = | 0.0% |
| Current assets | 29/58 | €21,461 | €13,814 | -€7,647 | -35.6% |
| Amounts receivable within one year | 40/41 | €8,881 | €6,135 | -€2,747 | -30.9% |
| Other amounts receivable | 41 | €8,881 | €6,135 | -€2,747 | -30.9% |
| Cash at bank and in hand | 54/58 | €12,580 | €7,680 | -€4,900 | -39.0% |
| Total equity and liabilities | 10/49 | €360,861 | €353,214 | -€7,647 | -2.1% |
| Equity | 10/15 | €76,537 | €56,397 | -€20,141 | -26.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,463 | -€93,603 | -€20,141 | -27.4% |
| Amounts payable | 17/49 | €284,324 | €296,818 | +€12,494 | +4.4% |
| Amounts payable after more than one year | 17 | €217,558 | €203,672 | -€13,885 | -6.4% |
| Financial debts | 170/4 | €217,558 | €203,672 | -€13,885 | -6.4% |
| Amounts payable within one year | 42/48 | €66,621 | €92,180 | +€25,559 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €13,371 | €13,885 | +€514 | +3.8% |
| Trade debts | 44 | €100 | - | -€100 | |
| Suppliers | 440/4 | €100 | - | -€100 | |
| Advances received on contracts in progress | 46 | €3,150 | €3,150 | = | 0.0% |
| Other amounts payable | 47/48 | €50,000 | €75,145 | +€25,145 | +50.3% |
| Accrued charges and deferred income | 492/3 | €145 | €965 | +€820 | +566.0% |
| Other operating charges | 640/8 | €180 | €387 | +€207 | +114.8% |
| Non-recurring operating charges | 66A | €41,528 | - | -€41,528 | |
| Gross operating margin | 9900 | -€17,464 | -€10,128 | +€7,336 | +42.0% |
| Operating profit (loss) | 9901 | -€59,172 | -€10,515 | +€48,657 | +82.2% |
| Financial income | 75/76B | €460 | - | -€460 | |
| Recurring financial income | 75 | €460 | - | -€460 | |
| Financial charges | 65/66B | €14,750 | €9,626 | -€5,125 | -34.7% |
| Recurring financial charges | 65 | €14,750 | €9,626 | -€5,125 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€73,463 | -€20,141 | +€53,322 | +72.6% |
| Profit (loss) for the period | 9904 | -€73,463 | -€20,141 | +€53,322 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,463 | -€20,141 | +€53,322 | +72.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.