PROGRESCOM: 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.
PROGRESCOM
Largest movements
- Current investments -€24,638
down €24,638 (-32.6%), from €75,626 to €50,988
- Stocks and contracts +€18,537
up €18,537 (+15.1%), from €122,661 to €141,197
- Tax, wage and social debts -€22,852
down €22,852 (-62.2%), from €36,717 to €13,865
of which Taxes: -€18,651
- Trade debts +€15,903
up €15,903 (+50.3%), from €31,613 to €47,516
- Profit (loss) carried forward -€3,919
down €3,919 (-2.5%), from €156,248 to €152,330
- Turnover -€189,481
down €189,481 (-31.4%), from €603,776 to €414,295
- Purchases and services -€127,670
down €127,670 (-29.1%), from €439,395 to €311,725
- Gross operating margin -€61,811
down €61,811 (-37.6%), from €164,381 to €102,570
- Staff costs -€32,041
down €32,041 (-24.1%), from €133,076 to €101,035
- Taxes -€7,003
down €7,003 (-100%), from €7,003 to €0
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,120 | €238,252 | -€10,868 | -4.4% |
| Fixed assets | 21/28 | €42,967 | €40,500 | -€2,467 | -5.7% |
| Intangible fixed assets | 21 | €27,660 | €27,660 | = | 0.0% |
| Financial fixed assets | 28 | €15,308 | €12,840 | -€2,467 | -16.1% |
| Current assets | 29/58 | €206,152 | €197,752 | -€8,400 | -4.1% |
| Stocks and contracts in progress | 3 | €122,661 | €141,197 | +€18,537 | +15.1% |
| Stocks | 30/36 | €122,661 | €141,197 | +€18,537 | +15.1% |
| Amounts receivable within one year | 40/41 | €7,866 | €5,567 | -€2,299 | -29.2% |
| Trade receivables | 40 | €7,866 | - | -€7,866 | |
| Other amounts receivable | 41 | - | €5,567 | +€5,567 | |
| Current investments | 50/53 | €75,626 | €50,988 | -€24,638 | -32.6% |
| Total equity and liabilities | 10/49 | €249,120 | €238,252 | -€10,868 | -4.4% |
| Equity | 10/15 | €180,790 | €176,871 | -€3,919 | -2.2% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Capital | 10 | €22,310 | €22,310 | = | 0.0% |
| Issued capital | 100 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €2,231 | €2,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,231 | €2,231 | = | 0.0% |
| Legal reserve | 130 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,248 | €152,330 | -€3,919 | -2.5% |
| Amounts payable | 17/49 | €68,330 | €61,381 | -€6,949 | -10.2% |
| Amounts payable within one year | 42/48 | €68,330 | €61,381 | -€6,949 | -10.2% |
| Trade debts | 44 | €31,613 | €47,516 | +€15,903 | +50.3% |
| Suppliers | 440/4 | €31,613 | €47,516 | +€15,903 | +50.3% |
| Taxes, remuneration and social security | 45 | €36,717 | €13,865 | -€22,852 | -62.2% |
| Taxes | 450/3 | €18,651 | - | -€18,651 | |
| Remuneration and social security | 454/9 | €18,066 | €13,865 | -€4,201 | -23.3% |
| Turnover | 70 | €603,776 | €414,295 | -€189,481 | -31.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €439,395 | €311,725 | -€127,670 | -29.1% |
| Remuneration, social security and pensions | 62 | €133,076 | €101,035 | -€32,041 | -24.1% |
| Other operating charges | 640/8 | €4,026 | €4,346 | +€321 | +8.0% |
| Gross operating margin | 9900 | €164,381 | €102,570 | -€61,811 | -37.6% |
| Operating profit (loss) | 9901 | €27,279 | -€2,811 | -€30,090 | |
| Financial charges | 65/66B | €1,663 | €1,107 | -€555 | -33.4% |
| Recurring financial charges | 65 | €1,663 | €1,107 | -€555 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €25,617 | -€3,919 | -€29,535 | |
| Income taxes | 67/77 | €7,003 | €0 | -€7,003 | -100% |
| Profit (loss) for the period | 9904 | €18,614 | -€3,919 | -€22,532 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,614 | -€3,919 | -€22,532 |
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.