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
- Cash +€273,935
up €273,935 (+1,596%), from €17,161 to €291,097
mainly Net result for the year (+€105,423) and Trade debts (+€102,289)
- Stocks and contracts -€100,456
down €100,456 (-50.7%), from €198,169 to €97,713
- Receivables within one year +€48,777
up €48,777 (+88.7%), from €54,960 to €103,736
of which Trade receivables: +€24,944
- Tangible fixed assets +€11,671
up €11,671 (+801%), from €1,458 to €13,129
of which Furniture and vehicles: +€11,918
- Trade debts +€102,289
up €102,289 (+125%), from €81,586 to €183,875
- Short-term financial debts +€100,000
new in 2025: €100,000
- Profit (loss) carried forward +€34,296
up €34,296 (+292%), from €11,733 to €46,028
- Advances received -€32,058
no longer reported in 2025 (was €32,058)
- Other debts +€17,187
up €17,187 (+31.9%), from €53,941 to €71,127
- Gross operating margin +€125,875
up €125,875 (+164%), from €76,870 to €202,745
- Taxes +€27,650
up €27,650 (+369%), from €7,500 to €35,150
- Staff costs +€8,623
up €8,623 (+17.4%), from €49,458 to €58,081
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 | €271,748 | €507,520 | +€235,772 | +86.8% |
| Fixed assets | 21/28 | €1,458 | €13,129 | +€11,671 | +801% |
| Tangible fixed assets | 22/27 | €1,458 | €13,129 | +€11,671 | +801% |
| Plant, machinery and equipment | 23 | €743 | €495 | -€248 | -33.3% |
| Furniture and vehicles | 24 | €715 | €12,633 | +€11,918 | +1,667% |
| Current assets | 29/58 | €270,290 | €494,391 | +€224,101 | +82.9% |
| Stocks and contracts in progress | 3 | €198,169 | €97,713 | -€100,456 | -50.7% |
| Stocks | 30/36 | €198,169 | €97,713 | -€100,456 | -50.7% |
| Amounts receivable within one year | 40/41 | €54,960 | €103,736 | +€48,777 | +88.7% |
| Trade receivables | 40 | €25,601 | €50,544 | +€24,944 | +97.4% |
| Other amounts receivable | 41 | €29,359 | €53,192 | +€23,833 | +81.2% |
| Cash at bank and in hand | 54/58 | €17,161 | €291,097 | +€273,935 | +1,596% |
| Deferred charges and accrued income | 490/1 | - | €1,845 | +€1,845 | |
| Total equity and liabilities | 10/49 | €271,748 | €507,520 | +€235,772 | +86.8% |
| Equity | 10/15 | €86,932 | €121,227 | +€34,296 | +39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,599 | €56,599 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,739 | €54,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,733 | €46,028 | +€34,296 | +292% |
| Amounts payable | 17/49 | €184,816 | €386,292 | +€201,476 | +109% |
| Amounts payable after more than one year | 17 | - | €8,168 | +€8,168 | |
| Financial debts | 170/4 | - | €8,168 | +€8,168 | |
| Amounts payable within one year | 42/48 | €184,816 | €373,124 | +€188,308 | +102% |
| Current portion of amounts payable after more than one year | 42 | - | €4,006 | +€4,006 | |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €81,586 | €183,875 | +€102,289 | +125% |
| Suppliers | 440/4 | €81,586 | €183,875 | +€102,289 | +125% |
| Advances received on contracts in progress | 46 | €32,058 | - | -€32,058 | |
| Taxes, remuneration and social security | 45 | €17,232 | €14,117 | -€3,115 | -18.1% |
| Taxes | 450/3 | €10,771 | €4,846 | -€5,925 | -55.0% |
| Remuneration and social security | 454/9 | €6,461 | €9,271 | +€2,809 | +43.5% |
| Other amounts payable | 47/48 | €53,941 | €71,127 | +€17,187 | +31.9% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €49,458 | €58,081 | +€8,623 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | €1,820 | +€1,072 | +143% |
| Other operating charges | 640/8 | €470 | €956 | +€485 | +103% |
| Gross operating margin | 9900 | €76,870 | €202,745 | +€125,875 | +164% |
| Operating profit (loss) | 9901 | €26,195 | €141,889 | +€115,694 | +442% |
| Financial income | 75/76B | €9 | €165 | +€156 | +1,832% |
| Recurring financial income | 75 | €9 | €165 | +€156 | +1,832% |
| Financial charges | 65/66B | €376 | €1,481 | +€1,104 | +293% |
| Recurring financial charges | 65 | €376 | €1,481 | +€1,104 | +293% |
| Profit (loss) for the period before taxes | 9903 | €25,827 | €140,573 | +€114,746 | +444% |
| Income taxes | 67/77 | €7,500 | €35,150 | +€27,650 | +369% |
| Profit (loss) for the period | 9904 | €18,327 | €105,423 | +€87,096 | +475% |
| Profit (loss) for the period to be appropriated | 9905 | €18,327 | €105,423 | +€87,096 | +475% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.