PROMAN GROUP: 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.
PROMAN GROUP
Largest movements
- Cash +€22,269
up €22,269 (+1,497%), from €1,488 to €23,757
mainly Receivables within one year (+€16,723) and Net result for the year (+€13,327)
- Receivables within one year -€16,723
down €16,723 (-43.4%), from €38,566 to €21,843
of which Trade receivables: -€27,733
- Tangible fixed assets +€6,061
up €6,061 (+27.8%), from €21,798 to €27,859
of which Leasing and similar rights: +€12,201
- Trade debts -€15,841
down €15,841 (-87.0%), from €18,210 to €2,369
- Profit (loss) carried forward +€13,327
up €13,327 (+75.2%), from €17,715 to €31,042
- Current portion of long-term debt +€8,890
new in 2025: €8,890
- Advances received +€7,500
new in 2025: €7,500
- Tax, wage and social debts -€4,983
down €4,983 (-34.9%), from €14,291 to €9,308
of which Remuneration and social security: -€7,877
- Gross operating margin +€14,499
up €14,499 (+95.1%), from €15,246 to €29,745
- Taxes +€3,724
up €3,724 (+416%), from €896 to €4,620
- Depreciation +€3,181
up €3,181 (+56.0%), from €5,677 to €8,858
- Financial charges +€1,241
up €1,241 (+412%), from €302 to €1,543
- Other operating charges +€959
up €959 (+219%), from €437 to €1,397
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 | €62,072 | €73,628 | +€11,556 | +18.6% |
| Fixed assets | 21/28 | €21,798 | €27,859 | +€6,061 | +27.8% |
| Tangible fixed assets | 22/27 | €21,798 | €27,859 | +€6,061 | +27.8% |
| Plant, machinery and equipment | 23 | €9,137 | €8,636 | -€501 | -5.5% |
| Furniture and vehicles | 24 | €12,661 | €7,022 | -€5,639 | -44.5% |
| Leasing and similar rights | 25 | - | €12,201 | +€12,201 | |
| Current assets | 29/58 | €40,274 | €45,769 | +€5,495 | +13.6% |
| Amounts receivable within one year | 40/41 | €38,566 | €21,843 | -€16,723 | -43.4% |
| Trade receivables | 40 | €33,685 | €5,952 | -€27,733 | -82.3% |
| Other amounts receivable | 41 | €4,882 | €15,892 | +€11,010 | +226% |
| Cash at bank and in hand | 54/58 | €1,488 | €23,757 | +€22,269 | +1,497% |
| Deferred charges and accrued income | 490/1 | €219 | €168 | -€51 | -23.3% |
| Total equity and liabilities | 10/49 | €62,072 | €73,628 | +€11,556 | +18.6% |
| Equity | 10/15 | €22,715 | €36,042 | +€13,327 | +58.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,715 | €31,042 | +€13,327 | +75.2% |
| Amounts payable | 17/49 | €39,356 | €37,586 | -€1,771 | -4.5% |
| Amounts payable after more than one year | 17 | - | €2,433 | +€2,433 | |
| Financial debts | 170/4 | - | €2,433 | +€2,433 | |
| Amounts payable within one year | 42/48 | €39,356 | €34,717 | -€4,639 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,890 | +€8,890 | |
| Trade debts | 44 | €18,210 | €2,369 | -€15,841 | -87.0% |
| Suppliers | 440/4 | €18,210 | €2,369 | -€15,841 | -87.0% |
| Advances received on contracts in progress | 46 | - | €7,500 | +€7,500 | |
| Taxes, remuneration and social security | 45 | €14,291 | €9,308 | -€4,983 | -34.9% |
| Taxes | 450/3 | €6,414 | €9,308 | +€2,894 | +45.1% |
| Remuneration and social security | 454/9 | €7,877 | - | -€7,877 | |
| Other amounts payable | 47/48 | €6,856 | €6,650 | -€205 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €436 | +€436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,677 | €8,858 | +€3,181 | +56.0% |
| Other operating charges | 640/8 | €437 | €1,397 | +€959 | +219% |
| Non-recurring operating charges | 66A | €5,379 | - | -€5,379 | |
| Gross operating margin | 9900 | €15,246 | €29,745 | +€14,499 | +95.1% |
| Operating profit (loss) | 9901 | €3,753 | €19,490 | +€15,737 | +419% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €302 | €1,543 | +€1,241 | +412% |
| Recurring financial charges | 65 | €302 | €1,543 | +€1,241 | +412% |
| Profit (loss) for the period before taxes | 9903 | €3,453 | €17,947 | +€14,494 | +420% |
| Income taxes | 67/77 | €896 | €4,620 | +€3,724 | +416% |
| Profit (loss) for the period | 9904 | €2,557 | €13,327 | +€10,770 | +421% |
| Profit (loss) for the period to be appropriated | 9905 | €2,557 | €13,327 | +€10,770 | +421% |
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 19 October 2026 via checked.be.