PROM-ENGINEERING: 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.
PROM-ENGINEERING
Largest movements
- Tangible fixed assets +€47,706
up €47,706 (+89.2%), from €53,481 to €101,187
of which Furniture and vehicles: +€51,427
- Cash -€18,522
down €18,522 (-29.9%), from €61,943 to €43,421
mainly Investment in fixed assets (net) (-€69,104) and Contributions, distributions and other (-€18,534)
- Deferred charges and accrued income +€9,290
new in 2025: €9,290
- Receivables within one year -€2,403
down €2,403 (-6.5%), from €36,920 to €34,517
of which Trade receivables: -€2,725
- Reserves +€20,000
up €20,000 (+44.4%), from €45,000 to €65,000
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Current portion of long-term debt +€18,173
up €18,173 (+505.6%), from €3,594 to €21,768
- Tax, wage and social debts +€14,868
up €14,868 (+138.8%), from €10,709 to €25,576
of which Taxes: +€12,496
- Profit (loss) carried forward +€8,594
up €8,594 (+58.4%), from -€14,711 to -€6,117
- Taxes +€2,374
up €2,374 (+15.7%), from €15,163 to €17,537
- Other operating charges +€2,184
up €2,184 (+14.1%), from €15,483 to €17,667
- Depreciation +€2,179
up €2,179 (+11.3%), from €19,294 to €21,473
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 | €152,418 | €188,416 | +€35,997 | +23.6% |
| Fixed assets | 21/28 | €53,555 | €101,187 | +€47,631 | +88.9% |
| Tangible fixed assets | 22/27 | €53,481 | €101,187 | +€47,706 | +89.2% |
| Land and buildings | 22 | €26,069 | €24,207 | -€1,862 | -7.1% |
| Plant, machinery and equipment | 23 | €20,599 | €18,739 | -€1,859 | -9.0% |
| Furniture and vehicles | 24 | €6,813 | €58,240 | +€51,427 | +754.8% |
| Financial fixed assets | 28 | €74 | - | -€74 | |
| Current assets | 29/58 | €98,863 | €87,229 | -€11,634 | -11.8% |
| Amounts receivable within one year | 40/41 | €36,920 | €34,517 | -€2,403 | -6.5% |
| Trade receivables | 40 | €36,647 | €33,922 | -€2,725 | -7.4% |
| Other amounts receivable | 41 | €273 | €595 | +€322 | +118.0% |
| Cash at bank and in hand | 54/58 | €61,943 | €43,421 | -€18,522 | -29.9% |
| Deferred charges and accrued income | 490/1 | - | €9,290 | +€9,290 | |
| Total equity and liabilities | 10/49 | €152,418 | €188,416 | +€35,997 | +23.6% |
| Equity | 10/15 | €48,889 | €58,883 | +€9,994 | +20.4% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €45,000 | €65,000 | +€20,000 | +44.4% |
| Distributable reserves | 133 | €45,000 | €65,000 | +€20,000 | +44.4% |
| Profit (loss) carried forward | 14 | -€14,711 | -€6,117 | +€8,594 | +58.4% |
| Amounts payable | 17/49 | €103,530 | €129,533 | +€26,003 | +25.1% |
| Amounts payable after more than one year | 17 | €18,600 | €12,022 | -€6,578 | -35.4% |
| Financial debts | 170/4 | €18,600 | €12,022 | -€6,578 | -35.4% |
| Amounts payable within one year | 42/48 | €84,930 | €117,511 | +€32,581 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | €3,594 | €21,768 | +€18,173 | +505.6% |
| Trade debts | 44 | €2,474 | - | -€2,474 | |
| Suppliers | 440/4 | €2,474 | - | -€2,474 | |
| Taxes, remuneration and social security | 45 | €10,709 | €25,576 | +€14,868 | +138.8% |
| Taxes | 450/3 | €10,709 | €23,204 | +€12,496 | +116.7% |
| Remuneration and social security | 454/9 | - | €2,372 | +€2,372 | |
| Other amounts payable | 47/48 | €68,153 | €70,167 | +€2,014 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,294 | €21,473 | +€2,179 | +11.3% |
| Other operating charges | 640/8 | €15,483 | €17,667 | +€2,184 | +14.1% |
| Gross operating margin | 9900 | €89,524 | €89,382 | -€142 | -0.2% |
| Operating profit (loss) | 9901 | €54,747 | €50,242 | -€4,505 | -8.2% |
| Financial income | 75/76B | €10 | €43 | +€33 | +313.6% |
| Recurring financial income | 75 | €10 | €43 | +€33 | +313.6% |
| Financial charges | 65/66B | €3,427 | €4,219 | +€792 | +23.1% |
| Recurring financial charges | 65 | €3,427 | €4,219 | +€792 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €51,330 | €46,065 | -€5,265 | -10.3% |
| Income taxes | 67/77 | €15,163 | €17,537 | +€2,374 | +15.7% |
| Profit (loss) for the period | 9904 | €36,167 | €28,528 | -€7,639 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,167 | €28,528 | -€7,639 | -21.1% |
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 3 October 2026 via checked.be.