Prolama: 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.
Prolama
Largest movements
- Cash +€47,340
up €47,340 (+106.1%), from €44,639 to €91,979
mainly Other debts (+€96,152) and Net result for the year (+€49,609)
- Receivables within one year +€3,284
up €3,284 (+24.6%), from €13,359 to €16,643
of which Trade receivables: +€2,329
- Tangible fixed assets -€1,190
down €1,190 (-26.3%), from €4,534 to €3,343
- Other debts +€96,152
up €96,152 (+5427.7%), from €1,772 to €97,924
- Reserves -€48,234
down €48,234 (-100.0%), from €48,234 to €0
- Gross operating margin +€17,822
up €17,822 (+35.5%), from €50,255 to €68,078
- Taxes +€3,553
up €3,553 (+36.6%), from €9,711 to €13,264
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 | €65,226 | €114,281 | +€49,055 | +75.2% |
| Fixed assets | 21/28 | €4,534 | €3,343 | -€1,190 | -26.3% |
| Tangible fixed assets | 22/27 | €4,534 | €3,343 | -€1,190 | -26.3% |
| Plant, machinery and equipment | 23 | €4,534 | €3,343 | -€1,190 | -26.3% |
| Current assets | 29/58 | €60,692 | €110,937 | +€50,245 | +82.8% |
| Amounts receivable within one year | 40/41 | €13,359 | €16,643 | +€3,284 | +24.6% |
| Trade receivables | 40 | €12,578 | €14,907 | +€2,329 | +18.5% |
| Other amounts receivable | 41 | €781 | €1,736 | +€955 | +122.2% |
| Cash at bank and in hand | 54/58 | €44,639 | €91,979 | +€47,340 | +106.1% |
| Deferred charges and accrued income | 490/1 | €2,694 | €2,314 | -€380 | -14.1% |
| Total equity and liabilities | 10/49 | €65,226 | €114,281 | +€49,055 | +75.2% |
| Equity | 10/15 | €53,234 | €5,000 | -€48,234 | -90.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,234 | €0 | -€48,234 | -100.0% |
| Distributable reserves | 133 | €48,234 | €0 | -€48,234 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,992 | €109,281 | +€97,289 | +811.3% |
| Amounts payable within one year | 42/48 | €11,059 | €108,348 | +€97,289 | +879.7% |
| Trade debts | 44 | €1,862 | €1,856 | -€5 | -0.3% |
| Suppliers | 440/4 | €1,862 | €1,856 | -€5 | -0.3% |
| Taxes, remuneration and social security | 45 | €7,426 | €8,568 | +€1,142 | +15.4% |
| Taxes | 450/3 | €7,426 | €8,568 | +€1,142 | +15.4% |
| Other amounts payable | 47/48 | €1,772 | €97,924 | +€96,152 | +5427.7% |
| Accrued charges and deferred income | 492/3 | €933 | €933 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,525 | €2,896 | +€370 | +14.7% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €50,255 | €68,078 | +€17,822 | +35.5% |
| Operating profit (loss) | 9901 | €47,730 | €65,038 | +€17,308 | +36.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,358 | €2,165 | -€194 | -8.2% |
| Recurring financial charges | 65 | €2,358 | €2,165 | -€194 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €45,371 | €62,873 | +€17,501 | +38.6% |
| Income taxes | 67/77 | €9,711 | €13,264 | +€3,553 | +36.6% |
| Profit (loss) for the period | 9904 | €35,661 | €49,609 | +€13,948 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,661 | €49,609 | +€13,948 | +39.1% |
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.