PROMAN LEM: 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.
What changed
PROMAN LEM
NACE 78.200, Temporary employment agencies and other provision of personnel
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €2.5m-€1.4m
Equity
€16.5m
2024 · €17.9m-€1.4m
Cash
€5.4m
2024 · €5.8m-€422,396
Balance sheet total
€23.0m
2024 · €24.7m-€1.7m
Largest movements
Assets
- Receivables within one year -€595,657
down €595,657 (-3.9%), from €15.2m to €14.6m
of which Trade receivables: -€318,530
- Tangible fixed assets -€426,202
down €426,202 (-36.9%), from €1.2m to €728,487
of which Furniture and vehicles: -€437,611
- Cash -€422,396
down €422,396 (-7.2%), from €5.8m to €5.4m
mainly Contributions, distributions and other (-€2.5m) and Other debts (-€524,300)
- Intangible fixed assets -€261,675
down €261,675 (-21.8%), from €1.2m to €939,902
Equity and liabilities
- Profit (loss) carried forward -€1.4m
down €1.4m (-19.9%), from €7.2m to €5.7m
- Other debts -€524,300
down €524,300 (-59.2%), from €885,649 to €361,348
Income statement
- Turnover +€3.1m
up €3.1m (+5.8%), from €53.7m to €56.8m
- Staff costs +€2.7m
up €2.7m (+5.5%), from €49.5m to €52.2m
- Financial income -€1.6m
down €1.6m (-84.7%), from €1.9m to €289,781
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.
Result 2024
€2.5m
Turnover
+€3.1m
Other operating income
+€34,402
Services and other goods
-€238,935
Staff costs
-€2.7m
Depreciation
+€44,577
Write-downs
-€151,821
Other operating charges
+€183,281
Financial income
-€1.6m
Financial charges
+€23,106
Taxes
-€105,730
Result 2025
€1.1m
raises the resultlowers the result
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.
From operations
+€2.2m
Investment
-€102,774
Financing
-€2.5m
Cash 2024
€5.8m
From operations (derived)
+€2.2m
Net result for the year
+€1.1m
Depreciation
+€794,102
Receivables within one year
+€595,657
Deferred charges and accrued income
+€25,896
Trade debts
+€75,969
Tax, wage and social debts
+€144,321
Other debts
-€524,300
Accrued charges and deferred income
-€3,746
Investment (derived)
-€102,774
Investment in fixed assets (net)
-€102,774
Financing
-€2.5m
Contributions, distributions and other
-€2.5m
Cash 2025
€5.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,714,169 | €22,978,892 | -€1.7m | -7.0% |
| Fixed assets | 21/28 | €3,508,995 | €2,817,668 | -€691,327 | -19.7% |
| Intangible fixed assets | 21 | €1,201,577 | €939,902 | -€261,675 | -21.8% |
| Tangible fixed assets | 22/27 | €1,154,689 | €728,487 | -€426,202 | -36.9% |
| Plant, machinery and equipment | 23 | €635 | €438 | -€197 | -31.0% |
| Furniture and vehicles | 24 | €1,126,752 | €689,141 | -€437,611 | -38.8% |
| Other tangible fixed assets | 26 | €27,302 | €38,907 | +€11,606 | +42.5% |
| Financial fixed assets | 28 | €1,152,729 | €1,149,279 | -€3,450 | -0.3% |
| Affiliated companies | 280/1 | €1,149,279 | €1,149,279 | = | 0.0% |
| Participating interests | 280 | €1,149,279 | €1,149,279 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,450 | - | -€3,450 | |
| Amounts receivable and cash guarantees | 285/8 | €3,450 | - | -€3,450 | |
| Current assets | 29/58 | €21,205,173 | €20,161,224 | -€1.0m | -4.9% |
| Amounts receivable within one year | 40/41 | €15,233,210 | €14,637,553 | -€595,657 | -3.9% |
| Trade receivables | 40 | €9,719,053 | €9,400,523 | -€318,530 | -3.3% |
| Other amounts receivable | 41 | €5,514,157 | €5,237,030 | -€277,127 | -5.0% |
| Cash at bank and in hand | 54/58 | €5,834,145 | €5,411,748 | -€422,396 | -7.2% |
| Deferred charges and accrued income | 490/1 | €137,818 | €111,922 | -€25,896 | -18.8% |
| Total equity and liabilities | 10/49 | €24,714,169 | €22,978,892 | -€1.7m | -7.0% |
| Equity | 10/15 | €17,946,175 | €16,518,654 | -€1.4m | -8.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €10,528,930 | €10,528,930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,399,700 | €968,300 | -€1.4m | -59.6% |
| Distributable reserves | 133 | €8,104,230 | €9,535,630 | +€1.4m | +17.7% |
| Profit (loss) carried forward | 14 | €7,167,245 | €5,739,724 | -€1.4m | -19.9% |
| Amounts payable | 17/49 | €6,767,994 | €6,460,238 | -€307,756 | -4.5% |
| Amounts payable within one year | 42/48 | €6,645,641 | €6,341,631 | -€304,010 | -4.6% |
| Trade debts | 44 | €631,413 | €707,382 | +€75,969 | +12.0% |
| Suppliers | 440/4 | €631,413 | €707,382 | +€75,969 | +12.0% |
| Taxes, remuneration and social security | 45 | €5,128,579 | €5,272,901 | +€144,321 | +2.8% |
| Taxes | 450/3 | €1,341,478 | €1,337,571 | -€3,907 | -0.3% |
| Remuneration and social security | 454/9 | €3,787,101 | €3,935,330 | +€148,229 | +3.9% |
| Other amounts payable | 47/48 | €885,649 | €361,348 | -€524,300 | -59.2% |
| Accrued charges and deferred income | 492/3 | €122,352 | €118,607 | -€3,746 | -3.1% |
| Operating income | 70/76A | €53,941,868 | €57,106,487 | +€3.2m | +5.9% |
| Turnover | 70 | €53,658,160 | €56,788,378 | +€3.1m | +5.8% |
| Other operating income | 74 | €283,708 | €318,109 | +€34,402 | +12.1% |
| Operating charges | 60/66A | €52,762,080 | €55,645,140 | +€2.9m | +5.5% |
| Services and other goods | 61 | €2,360,338 | €2,599,273 | +€238,935 | +10.1% |
| Remuneration, social security and pensions | 62 | €49,459,784 | €52,179,945 | +€2.7m | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €838,678 | €794,102 | -€44,577 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€141,708 | €10,114 | +€151,821 | |
| Other operating charges | 640/8 | €244,987 | €61,706 | -€183,281 | -74.8% |
| Operating profit (loss) | 9901 | €1,179,788 | €1,461,348 | +€281,560 | +23.9% |
| Financial income | 75/76B | €1,895,725 | €289,781 | -€1.6m | -84.7% |
| Recurring financial income | 75 | €1,895,725 | €289,781 | -€1.6m | -84.7% |
| Income from financial fixed assets | 750 | €1,500,000 | - | -€1.5m | |
| Income from current assets | 751 | €358,401 | €270,242 | -€88,159 | -24.6% |
| Other financial income | 752/9 | €37,324 | €19,539 | -€17,785 | -47.6% |
| Financial charges | 65/66B | €53,525 | €30,419 | -€23,106 | -43.2% |
| Recurring financial charges | 65 | €53,525 | €30,419 | -€23,106 | -43.2% |
| Debt charges | 650 | €48,352 | €26,658 | -€21,694 | -44.9% |
| Other financial charges | 652/9 | €5,173 | €3,760 | -€1,412 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €3,021,988 | €1,720,710 | -€1.3m | -43.1% |
| Income taxes | 67/77 | €542,501 | €648,232 | +€105,730 | +19.5% |
| Taxes | 670/3 | €542,501 | €648,238 | +€105,737 | +19.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | €2,479,487 | €1,072,479 | -€1.4m | -56.7% |
| Transfer from tax-exempt reserves | 789 | €2,147,100 | €1,431,400 | -€715,700 | -33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,626,587 | €2,503,879 | -€2.1m | -45.9% |
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 23 October 2026 via checked.be.