ProManaging: what changed
Two fiscal 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.
ProManaging
Largest movements
- Tangible fixed assets -€6,199
down €6,199 (-24.1%), from €25,676 to €19,477
- Receivables within one year +€1,691
up €1,691 (+37.8%), from €4,477 to €6,168
of which Other amounts receivable: +€2,066
- Profit (loss) carried forward +€13,901
up €13,901, from -€9,309 to €4,592
- Other debts -€10,296
no longer reported in 2025 (was €10,296)
- Debts after one year -€6,336
down €6,336 (-45.0%), from €14,094 to €7,758
- Short-term financial debts -€565
down €565 (-83.5%), from €677 to €112
- Current portion of long-term debt -€552
down €552 (-8.0%), from €6,888 to €6,336
- Gross operating margin -€19,440
down €19,440 (-43.6%), from €44,579 to €25,139
- Taxes +€4,351
new in 2025: €4,351
- Financial charges -€2,040
down €2,040 (-96.8%), from €2,108 to €68
- Depreciation +€881
up €881 (+16.6%), from €5,318 to €6,199
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.
Cash bridge derived
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 | €30,273 | €26,175 | -€4,098 | -13.5% |
| Fixed assets | 21/28 | €25,676 | €19,477 | -€6,199 | -24.1% |
| Tangible fixed assets | 22/27 | €25,676 | €19,477 | -€6,199 | -24.1% |
| Furniture and vehicles | 24 | €25,676 | €19,477 | -€6,199 | -24.1% |
| Current assets | 29/58 | €4,597 | €6,698 | +€2,101 | +45.7% |
| Amounts receivable within one year | 40/41 | €4,477 | €6,168 | +€1,691 | +37.8% |
| Trade receivables | 40 | €4,477 | €4,102 | -€375 | -8.4% |
| Other amounts receivable | 41 | - | €2,066 | +€2,066 | |
| Cash at bank and in hand | 54/58 | - | €249 | +€249 | |
| Deferred charges and accrued income | 490/1 | €120 | €281 | +€161 | +133.5% |
| Total equity and liabilities | 10/49 | €30,273 | €26,175 | -€4,098 | -13.5% |
| Equity | 10/15 | -€4,309 | €9,592 | +€13,901 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,309 | €4,592 | +€13,901 | |
| Amounts payable | 17/49 | €34,582 | €16,583 | -€17,999 | -52.0% |
| Amounts payable after more than one year | 17 | €14,094 | €7,758 | -€6,336 | -45.0% |
| Financial debts | 170/4 | €14,094 | €7,758 | -€6,336 | -45.0% |
| Amounts payable within one year | 42/48 | €20,469 | €8,812 | -€11,657 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | €6,888 | €6,336 | -€552 | -8.0% |
| Financial debts | 43 | €677 | €112 | -€565 | -83.5% |
| Credit institutions | 430/8 | €677 | €112 | -€565 | -83.5% |
| Trade debts | 44 | €141 | €55 | -€86 | -61.1% |
| Suppliers | 440/4 | €141 | €55 | -€86 | -61.1% |
| Taxes, remuneration and social security | 45 | €2,467 | €2,309 | -€158 | -6.4% |
| Taxes | 450/3 | €2,467 | €2,309 | -€158 | -6.4% |
| Other amounts payable | 47/48 | €10,296 | - | -€10,296 | |
| Accrued charges and deferred income | 492/3 | €19 | €14 | -€6 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €6,199 | +€881 | +16.6% |
| Other operating charges | 640/8 | €546 | €620 | +€74 | +13.5% |
| Gross operating margin | 9900 | €44,579 | €25,139 | -€19,440 | -43.6% |
| Operating profit (loss) | 9901 | €38,715 | €18,320 | -€20,395 | -52.7% |
| Financial charges | 65/66B | €2,108 | €68 | -€2,040 | -96.8% |
| Recurring financial charges | 65 | €2,108 | €68 | -€2,040 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €36,606 | €18,252 | -€18,354 | -50.1% |
| Income taxes | 67/77 | - | €4,351 | +€4,351 | |
| Profit (loss) for the period | 9904 | €36,606 | €13,901 | -€22,705 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,606 | €13,901 | -€22,705 | -62.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.