PROIMA: 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.
PROIMA
Largest movements
- Receivables within one year +€46,375
up €46,375 (+85.0%), from €54,531 to €100,905
of which Other amounts receivable: +€32,439
- Cash -€8,351
down €8,351 (-32.9%), from €25,377 to €17,026
mainly Receivables within one year (-€46,375) and Accrued charges and deferred income (-€832)
- Stocks and contracts -€5,250
down €5,250 (-47.7%), from €11,000 to €5,750
- Tangible fixed assets -€3,538
down €3,538 (-31.2%), from €11,351 to €7,813
of which Plant, machinery and equipment: -€2,835
- Deferred charges and accrued income -€2,278
down €2,278 (-39.6%), from €5,757 to €3,478
- Reserves +€19,766
up €19,766 (+31.2%), from €63,306 to €83,072
- Trade debts +€4,110
up €4,110 (+77.7%), from €5,291 to €9,400
- Tax, wage and social debts +€3,913
up €3,913 (+61.2%), from €6,397 to €10,310
- Gross operating margin +€6,629
up €6,629 (+19.1%), from €34,682 to €41,312
- Staff costs +€2,652
up €2,652 (+59.9%), from €4,428 to €7,080
- Taxes +€2,492
up €2,492 (+41.1%), from €6,058 to €8,550
- Other operating charges -€2,190
down €2,190 (-75.1%), from €2,916 to €726
- Write-downs -€2,064
down €2,064, from €1,864 to -€200
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 | €108,015 | €134,972 | +€26,957 | +25.0% |
| Fixed assets | 21/28 | €11,351 | €7,813 | -€3,538 | -31.2% |
| Tangible fixed assets | 22/27 | €11,351 | €7,813 | -€3,538 | -31.2% |
| Plant, machinery and equipment | 23 | €9,209 | €6,374 | -€2,835 | -30.8% |
| Furniture and vehicles | 24 | €2,142 | €1,439 | -€703 | -32.8% |
| Current assets | 29/58 | €96,665 | €127,160 | +€30,495 | +31.5% |
| Stocks and contracts in progress | 3 | €11,000 | €5,750 | -€5,250 | -47.7% |
| Stocks | 30/36 | €11,000 | €5,750 | -€5,250 | -47.7% |
| Amounts receivable within one year | 40/41 | €54,531 | €100,905 | +€46,375 | +85.0% |
| Trade receivables | 40 | €25,433 | €39,368 | +€13,936 | +54.8% |
| Other amounts receivable | 41 | €29,098 | €61,537 | +€32,439 | +111.5% |
| Cash at bank and in hand | 54/58 | €25,377 | €17,026 | -€8,351 | -32.9% |
| Deferred charges and accrued income | 490/1 | €5,757 | €3,478 | -€2,278 | -39.6% |
| Total equity and liabilities | 10/49 | €108,015 | €134,972 | +€26,957 | +25.0% |
| Equity | 10/15 | €91,886 | €111,652 | +€19,766 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,306 | €83,072 | +€19,766 | +31.2% |
| Distributable reserves | 133 | €63,306 | €83,072 | +€19,766 | +31.2% |
| Profit (loss) carried forward | 14 | €9,980 | €9,980 | = | 0.0% |
| Amounts payable | 17/49 | €16,129 | €23,320 | +€7,191 | +44.6% |
| Amounts payable within one year | 42/48 | €14,354 | €22,377 | +€8,023 | +55.9% |
| Financial debts | 43 | €2,667 | €2,667 | = | 0.0% |
| Credit institutions | 430/8 | €2,667 | €2,667 | = | 0.0% |
| Trade debts | 44 | €5,291 | €9,400 | +€4,110 | +77.7% |
| Suppliers | 440/4 | €5,291 | €9,400 | +€4,110 | +77.7% |
| Taxes, remuneration and social security | 45 | €6,397 | €10,310 | +€3,913 | +61.2% |
| Taxes | 450/3 | €6,397 | €10,310 | +€3,913 | +61.2% |
| Accrued charges and deferred income | 492/3 | €1,775 | €943 | -€832 | -46.9% |
| Remuneration, social security and pensions | 62 | €4,428 | €7,080 | +€2,652 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,705 | €3,538 | -€167 | -4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,864 | -€200 | -€2,064 | |
| Other operating charges | 640/8 | €2,916 | €726 | -€2,190 | -75.1% |
| Gross operating margin | 9900 | €34,682 | €41,312 | +€6,629 | +19.1% |
| Operating profit (loss) | 9901 | €21,769 | €30,168 | +€8,399 | +38.6% |
| Financial income | 75/76B | €1,506 | €2,153 | +€647 | +43.0% |
| Recurring financial income | 75 | €1,506 | €2,153 | +€647 | +43.0% |
| Financial charges | 65/66B | €4,074 | €4,004 | -€70 | -1.7% |
| Recurring financial charges | 65 | €4,074 | €4,004 | -€70 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €19,201 | €28,317 | +€9,115 | +47.5% |
| Income taxes | 67/77 | €6,058 | €8,550 | +€2,492 | +41.1% |
| Profit (loss) for the period | 9904 | €13,144 | €19,766 | +€6,623 | +50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,144 | €19,766 | +€6,623 | +50.4% |
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 8 October 2026 via checked.be.