PROHOLMAN: 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.
PROHOLMAN
Largest movements
- Cash +€87,369
up €87,369 (+3023.4%), from €2,890 to €90,258
mainly Depreciation (+€50,846) and Current investments (+€49,404)
- Tangible fixed assets -€50,846
down €50,846 (-12.4%), from €409,535 to €358,688
of which Other tangible fixed assets: -€25,973
- Current investments -€49,404
down €49,404 (-16.4%), from €300,421 to €251,017
- Receivables within one year -€8,420
down €8,420 (-60.4%), from €13,937 to €5,517
- Debts after one year -€19,693
down €19,693 (-6.0%), from €329,976 to €310,283
of which Financial debts: -€29,069
- Trade debts +€11,928
up €11,928 (+916.0%), from €1,302 to €13,230
- Tax, wage and social debts -€7,312
down €7,312 (-71.0%), from €10,298 to €2,986
- Gross operating margin -€70,366
down €70,366 (-55.6%), from €126,545 to €56,179
- Financial income -€37,629
down €37,629 (-97.7%), from €38,496 to €868
- Taxes -€7,465
down €7,465 (-71.4%), from €10,452 to €2,987
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 | €726,782 | €705,481 | -€21,301 | -2.9% |
| Fixed assets | 21/28 | €409,535 | €358,688 | -€50,846 | -12.4% |
| Tangible fixed assets | 22/27 | €409,535 | €358,688 | -€50,846 | -12.4% |
| Land and buildings | 22 | €175,675 | €165,025 | -€10,650 | -6.1% |
| Plant, machinery and equipment | 23 | €10,649 | €5,159 | -€5,490 | -51.6% |
| Furniture and vehicles | 24 | €56,401 | €47,668 | -€8,733 | -15.5% |
| Other tangible fixed assets | 26 | €166,810 | €140,837 | -€25,973 | -15.6% |
| Current assets | 29/58 | €317,248 | €346,792 | +€29,545 | +9.3% |
| Amounts receivable within one year | 40/41 | €13,937 | €5,517 | -€8,420 | -60.4% |
| Other amounts receivable | 41 | €13,937 | €5,517 | -€8,420 | -60.4% |
| Current investments | 50/53 | €300,421 | €251,017 | -€49,404 | -16.4% |
| Cash at bank and in hand | 54/58 | €2,890 | €90,258 | +€87,369 | +3023.4% |
| Total equity and liabilities | 10/49 | €726,782 | €705,481 | -€21,301 | -2.9% |
| Equity | 10/15 | €291,532 | €293,562 | +€2,030 | +0.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €229,532 | €231,562 | +€2,030 | +0.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €125,013 | €108,291 | -€16,722 | -13.4% |
| Distributable reserves | 133 | €98,319 | €117,071 | +€18,751 | +19.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €61,924 | €56,350 | -€5,574 | -9.0% |
| Deferred taxes | 168 | €61,924 | €56,350 | -€5,574 | -9.0% |
| Amounts payable | 17/49 | €373,326 | €355,569 | -€17,757 | -4.8% |
| Amounts payable after more than one year | 17 | €329,976 | €310,283 | -€19,693 | -6.0% |
| Financial debts | 170/4 | €329,976 | €300,907 | -€29,069 | -8.8% |
| Other amounts payable | 178/9 | €0 | €9,376 | +€9,376 | |
| Amounts payable within one year | 42/48 | €40,350 | €45,285 | +€4,936 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €28,750 | €29,069 | +€319 | +1.1% |
| Trade debts | 44 | €1,302 | €13,230 | +€11,928 | +916.0% |
| Suppliers | 440/4 | €1,302 | €13,230 | +€11,928 | +916.0% |
| Taxes, remuneration and social security | 45 | €10,298 | €2,986 | -€7,312 | -71.0% |
| Taxes | 450/3 | €10,298 | €2,986 | -€7,312 | -71.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,328 | €50,846 | -€481 | -0.9% |
| Other operating charges | 640/8 | €2,602 | €2,683 | +€81 | +3.1% |
| Gross operating margin | 9900 | €126,545 | €56,179 | -€70,366 | -55.6% |
| Operating profit (loss) | 9901 | €72,616 | €2,650 | -€69,966 | -96.4% |
| Financial income | 75/76B | €38,496 | €868 | -€37,629 | -97.7% |
| Recurring financial income | 75 | €38,496 | €868 | -€37,629 | -97.7% |
| Financial charges | 65/66B | €4,008 | €4,075 | +€67 | +1.7% |
| Recurring financial charges | 65 | €4,008 | €4,075 | +€67 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €107,105 | -€557 | -€107,662 | |
| Transfer from deferred taxes | 780 | €5,574 | €5,574 | = | 0.0% |
| Income taxes | 67/77 | €10,452 | €2,987 | -€7,465 | -71.4% |
| Profit (loss) for the period | 9904 | €102,227 | €2,030 | -€100,197 | -98.0% |
| Transfer from tax-exempt reserves | 789 | €16,722 | €16,722 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €118,948 | €18,751 | -€100,197 | -84.2% |
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 12 October 2026 via checked.be.