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
- Cash +€228,987
up €228,987 (+113152.7%), from €202 to €229,190
mainly Net result for the year (+€401,959) and Depreciation (+€124,794)
- Tangible fixed assets -€65,494
down €65,494 (-8.1%), from €803,774 to €738,280
- Receivables within one year +€16,600
up €16,600 (+8.4%), from €198,229 to €214,829
of which Other amounts receivable: +€8,723
- Reserves +€322,530
up €322,530 (+106.5%), from €302,817 to €625,347
of which Tax-exempt reserves: +€322,530
- Debts after one year -€273,232
down €273,232 (-73.5%), from €371,874 to €98,642
of which Financial debts: -€273,232
- Provisions +€107,510
up €107,510 (+75.5%), from €142,421 to €249,931
- Profit (loss) carried forward +€79,429
up €79,429 (+83.1%), from -€95,623 to -€16,194
- Current portion of long-term debt -€60,694
down €60,694 (-81.4%), from €74,542 to €13,848
- Financial income +€562,224
up €562,224 (+6976.7%), from €8,059 to €570,283
of which Non-recurring financial income: +€562,500
- Gross operating margin +€49,454
up €49,454 (+111.4%), from €44,400 to €93,854
- Depreciation +€15,957
up €15,957 (+14.7%), from €108,837 to €124,794
- Other operating charges +€4,472
up €4,472 (+38.0%), from €11,773 to €16,246
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 | €1,008,047 | €1,191,856 | +€183,808 | +18.2% |
| Fixed assets | 21/28 | €803,774 | €738,280 | -€65,494 | -8.1% |
| Tangible fixed assets | 22/27 | €803,774 | €738,280 | -€65,494 | -8.1% |
| Land and buildings | 22 | €803,774 | €738,280 | -€65,494 | -8.1% |
| Current assets | 29/58 | €204,273 | €453,576 | +€249,303 | +122.0% |
| Amounts receivable within one year | 40/41 | €198,229 | €214,829 | +€16,600 | +8.4% |
| Trade receivables | 40 | €58,025 | €65,901 | +€7,877 | +13.6% |
| Other amounts receivable | 41 | €140,205 | €148,928 | +€8,723 | +6.2% |
| Cash at bank and in hand | 54/58 | €202 | €229,190 | +€228,987 | +113152.7% |
| Deferred charges and accrued income | 490/1 | €5,842 | €9,557 | +€3,716 | +63.6% |
| Total equity and liabilities | 10/49 | €1,008,047 | €1,191,856 | +€183,808 | +18.2% |
| Equity | 10/15 | €269,194 | €671,153 | +€401,959 | +149.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €302,817 | €625,347 | +€322,530 | +106.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €296,617 | €619,147 | +€322,530 | +108.7% |
| Profit (loss) carried forward | 14 | -€95,623 | -€16,194 | +€79,429 | +83.1% |
| Provisions and deferred taxes | 16 | €142,421 | €249,931 | +€107,510 | +75.5% |
| Deferred taxes | 168 | €142,421 | €249,931 | +€107,510 | +75.5% |
| Amounts payable | 17/49 | €596,432 | €270,771 | -€325,661 | -54.6% |
| Amounts payable after more than one year | 17 | €371,874 | €98,642 | -€273,232 | -73.5% |
| Financial debts | 170/4 | €371,334 | €98,102 | -€273,232 | -73.6% |
| Other amounts payable | 178/9 | €541 | €541 | = | 0.0% |
| Amounts payable within one year | 42/48 | €224,558 | €172,129 | -€52,429 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €74,542 | €13,848 | -€60,694 | -81.4% |
| Trade debts | 44 | €76,482 | €77,513 | +€1,032 | +1.3% |
| Suppliers | 440/4 | €76,482 | €77,513 | +€1,032 | +1.3% |
| Taxes, remuneration and social security | 45 | €307 | €441 | +€133 | +43.4% |
| Taxes | 450/3 | €307 | €441 | +€133 | +43.4% |
| Other amounts payable | 47/48 | €73,227 | €80,327 | +€7,100 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,837 | €124,794 | +€15,957 | +14.7% |
| Other operating charges | 640/8 | €11,773 | €16,246 | +€4,472 | +38.0% |
| Gross operating margin | 9900 | €44,400 | €93,854 | +€49,454 | +111.4% |
| Operating profit (loss) | 9901 | -€76,210 | -€47,186 | +€29,024 | +38.1% |
| Financial income | 75/76B | €8,059 | €570,283 | +€562,224 | +6976.7% |
| Recurring financial income | 75 | €8,059 | €7,783 | -€276 | -3.4% |
| Non-recurring financial income | 76B | - | €562,500 | +€562,500 | |
| Financial charges | 65/66B | €13,711 | €13,495 | -€216 | -1.6% |
| Recurring financial charges | 65 | €13,711 | €13,495 | -€216 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€81,863 | €509,602 | +€591,465 | |
| Transfer from deferred taxes | 780 | €9,323 | €33,115 | +€23,792 | +255.2% |
| Transfer to deferred taxes | 680 | - | €140,625 | +€140,625 | |
| Income taxes | 67/77 | €307 | €133 | -€174 | -56.6% |
| Profit (loss) for the period | 9904 | -€72,847 | €401,959 | +€474,806 | |
| Transfer from tax-exempt reserves | 789 | €27,968 | €99,345 | +€71,377 | +255.2% |
| Transfer to tax-exempt reserves | 689 | - | €421,875 | +€421,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,879 | €79,429 | +€124,308 |
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.