ProManA: 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.
ProManA
Largest movements
- Cash +€46,344
up €46,344 (+239%), from €19,392 to €65,736
mainly Net result for the year (+€44,456) and Tax, wage and social debts (+€5,651)
- Reserves +€44,456
up €44,456 (+164%), from €27,178 to €71,635
- Tax, wage and social debts +€5,651
up €5,651 (+179%), from €3,160 to €8,811
- Other debts -€3,334
down €3,334 (-100%), from €3,334 to €0
- Gross operating margin +€22,131
up €22,131 (+50.5%), from €43,814 to €65,945
- Taxes +€6,453
up €6,453 (+58.0%), from €11,131 to €17,584
- Depreciation -€2,123
down €2,123 (-55.4%), from €3,836 to €1,712
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 | €40,215 | €87,081 | +€46,866 | +117% |
| Formation expenses | 20 | €142 | €0 | -€142 | -100% |
| Fixed assets | 21/28 | €2,600 | €2,656 | +€56 | +2.2% |
| Tangible fixed assets | 22/27 | €2,600 | €2,656 | +€56 | +2.2% |
| Furniture and vehicles | 24 | €2,600 | €2,656 | +€56 | +2.2% |
| Current assets | 29/58 | €37,473 | €84,425 | +€46,952 | +125% |
| Amounts receivable within one year | 40/41 | €15,994 | €16,490 | +€495 | +3.1% |
| Trade receivables | 40 | €15,125 | €15,748 | +€623 | +4.1% |
| Other amounts receivable | 41 | €869 | €741 | -€128 | -14.7% |
| Cash at bank and in hand | 54/58 | €19,392 | €65,736 | +€46,344 | +239% |
| Deferred charges and accrued income | 490/1 | €2,087 | €2,200 | +€113 | +5.4% |
| Total equity and liabilities | 10/49 | €40,215 | €87,081 | +€46,866 | +117% |
| Equity | 10/15 | €32,178 | €76,635 | +€44,456 | +138% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,178 | €71,635 | +€44,456 | +164% |
| Distributable reserves | 133 | €27,178 | €71,635 | +€44,456 | +164% |
| Amounts payable | 17/49 | €8,037 | €10,446 | +€2,410 | +30.0% |
| Amounts payable within one year | 42/48 | €6,537 | €8,946 | +€2,410 | +36.9% |
| Financial debts | 43 | €10 | €15 | +€5 | +54.9% |
| Other loans | 439 | €10 | €15 | +€5 | +54.9% |
| Trade debts | 44 | €33 | €120 | +€87 | +266% |
| Suppliers | 440/4 | €33 | €120 | +€87 | +266% |
| Taxes, remuneration and social security | 45 | €3,160 | €8,811 | +€5,651 | +179% |
| Taxes | 450/3 | €3,160 | €8,811 | +€5,651 | +179% |
| Other amounts payable | 47/48 | €3,334 | €0 | -€3,334 | -100% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,836 | €1,712 | -€2,123 | -55.4% |
| Other operating charges | 640/8 | €207 | €466 | +€259 | +125% |
| Gross operating margin | 9900 | €43,814 | €65,945 | +€22,131 | +50.5% |
| Operating profit (loss) | 9901 | €39,771 | €63,767 | +€23,995 | +60.3% |
| Financial charges | 65/66B | €1,462 | €1,727 | +€264 | +18.1% |
| Recurring financial charges | 65 | €1,462 | €1,727 | +€264 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €38,309 | €62,040 | +€23,731 | +61.9% |
| Income taxes | 67/77 | €11,131 | €17,584 | +€6,453 | +58.0% |
| Profit (loss) for the period | 9904 | €27,178 | €44,456 | +€17,278 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,178 | €44,456 | +€17,278 | +63.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.