PROMA: 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.
PROMA
Largest movements
- Deferred charges and accrued income +€57,511
new in 2025: €57,511
- Reserves +€76,722
up €76,722 (+7.5%), from €1.0m to €1.1m
- Trade debts -€25,288
down €25,288 (-40.6%), from €62,216 to €36,928
- Gross operating margin -€286,904
down €286,904 (-48.7%), from €588,807 to €301,903
- Other operating charges -€190,437
down €190,437 (-46.3%), from €411,534 to €221,097
- Financial income -€5,940
no longer reported in 2025 (was €5,940)
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 | €1,083,337 | €1,134,772 | +€51,435 | +4.7% |
| Current assets | 29/58 | €1,083,337 | €1,134,773 | +€51,436 | +4.7% |
| Amounts receivable within one year | 40/41 | €0 | €4,928 | +€4,928 | |
| Trade receivables | 40 | €0 | €4,928 | +€4,928 | |
| Current investments | 50/53 | €598,984 | €598,984 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €484,354 | €473,350 | -€11,004 | -2.3% |
| Deferred charges and accrued income | 490/1 | - | €57,511 | +€57,511 | |
| Total equity and liabilities | 10/49 | €1,083,337 | €1,134,772 | +€51,435 | +4.7% |
| Equity | 10/15 | €1,021,121 | €1,097,843 | +€76,722 | +7.5% |
| Reserves | 13 | €1,021,121 | €1,097,843 | +€76,722 | +7.5% |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Amounts payable | 17/49 | €62,216 | €36,928 | -€25,288 | -40.6% |
| Financial debts | 170/4 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €62,216 | €36,928 | -€25,288 | -40.6% |
| Financial debts | 43 | - | €0 | = | |
| Trade debts | 44 | €62,216 | €36,928 | -€25,288 | -40.6% |
| Suppliers | 440/4 | €62,216 | €36,928 | -€25,288 | -40.6% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Other operating charges | 640/8 | €411,534 | €221,097 | -€190,437 | -46.3% |
| Gross operating margin | 9900 | €588,807 | €301,903 | -€286,904 | -48.7% |
| Operating profit (loss) | 9901 | €177,273 | €80,806 | -€96,467 | -54.4% |
| Financial income | 75/76B | €5,940 | - | -€5,940 | |
| Recurring financial income | 75 | €5,940 | €175 | -€5,765 | -97.1% |
| Financial charges | 65/66B | -€2,188 | - | +€2,188 | |
| Recurring financial charges | 65 | -€2,188 | €2,712 | +€4,900 | |
| Profit (loss) for the period before taxes | 9903 | €185,401 | €78,269 | -€107,132 | -57.8% |
| Income taxes | 67/77 | €3,198 | €1,547 | -€1,651 | -51.6% |
| Profit (loss) for the period | 9904 | €182,203 | €76,722 | -€105,481 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €182,203 | €76,722 | -€105,481 | -57.9% |
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 2 October 2026 via checked.be.