PROMA: what changed
Two financial 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
- Receivables within one year +€41,487
up €41,487 (+1.6%), from €2.7m to €2.7m
of which Other amounts receivable: +€28,987
- Cash -€40,664
down €40,664 (-77.9%), from €52,191 to €11,527
mainly Receivables within one year (-€41,487) and Net result for the year (-€29,941)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€32,131
up €32,131 (+85.1%), from -€37,760 to -€5,629
- Financial charges -€2,162
down €2,162 (-6.2%), from €34,985 to €32,823
- Other operating charges +€1,561
up €1,561 (+14.3%), from €10,907 to €12,468
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.
Derived cash bridge
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 | €3,127,389 | €3,139,562 | +€12,173 | +0.4% |
| Fixed assets | 21/28 | €691 | €691 | = | 0.0% |
| Financial fixed assets | 28 | €691 | €691 | = | 0.0% |
| Current assets | 29/58 | €3,126,698 | €3,138,871 | +€12,173 | +0.4% |
| Stocks and contracts in progress | 3 | €419,578 | €430,928 | +€11,350 | +2.7% |
| Stocks | 30/36 | €419,578 | €430,928 | +€11,350 | +2.7% |
| Amounts receivable within one year | 40/41 | €2,654,929 | €2,696,415 | +€41,487 | +1.6% |
| Trade receivables | 40 | €22,690 | €35,190 | +€12,500 | +55.1% |
| Other amounts receivable | 41 | €2,632,239 | €2,661,225 | +€28,987 | +1.1% |
| Cash at bank and in hand | 54/58 | €52,191 | €11,527 | -€40,664 | -77.9% |
| Total equity and liabilities | 10/49 | €3,127,389 | €3,139,562 | +€12,173 | +0.4% |
| Equity | 10/15 | €1,098,972 | €1,069,031 | -€29,941 | -2.7% |
| Contributions | 10/11 | €66,000 | €66,000 | = | 0.0% |
| Capital | 10 | €66,000 | €66,000 | = | 0.0% |
| Issued capital | 100 | €66,000 | €66,000 | = | 0.0% |
| Reserves | 13 | €756,600 | €756,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,600 | €6,600 | = | 0.0% |
| Legal reserve | 130 | €6,600 | €6,600 | = | 0.0% |
| Distributable reserves | 133 | €750,000 | €750,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276,372 | €246,431 | -€29,941 | -10.8% |
| Amounts payable | 17/49 | €2,028,417 | €2,070,531 | +€42,114 | +2.1% |
| Amounts payable within one year | 42/48 | €2,028,417 | €2,070,531 | +€42,114 | +2.1% |
| Trade debts | 44 | €7,758 | €19,578 | +€11,820 | +152% |
| Suppliers | 440/4 | €7,758 | €19,578 | +€11,820 | +152% |
| Other amounts payable | 47/48 | €2,020,658 | €2,050,953 | +€30,294 | +1.5% |
| Non-recurring operating income | 76A | €0 | €943 | +€943 | |
| Other operating charges | 640/8 | €10,907 | €12,468 | +€1,561 | +14.3% |
| Gross operating margin | 9900 | -€37,760 | -€5,629 | +€32,131 | +85.1% |
| Operating profit (loss) | 9901 | -€48,667 | -€18,097 | +€30,570 | +62.8% |
| Financial income | 75/76B | €20,878 | €20,978 | +€100 | +0.5% |
| Recurring financial income | 75 | €20,878 | €20,978 | +€100 | +0.5% |
| Financial charges | 65/66B | €34,985 | €32,823 | -€2,162 | -6.2% |
| Recurring financial charges | 65 | €34,985 | €32,823 | -€2,162 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | -€62,773 | -€29,941 | +€32,832 | +52.3% |
| Profit (loss) for the period | 9904 | -€62,773 | -€29,941 | +€32,832 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,773 | -€29,941 | +€32,832 | +52.3% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.