ProMania: 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.
ProMania
Largest movements
- Cash +€24,095
up €24,095 (+30.7%), from €78,540 to €102,635
mainly Net result for the year (+€78,134) and Other debts (+€41,849)
- Receivables within one year -€16,774
down €16,774 (-46.4%), from €36,185 to €19,411
- Current investments +€12,407
up €12,407 (+3.7%), from €337,495 to €349,902
- Tangible fixed assets +€7,648
up €7,648 (+25.8%), from €29,696 to €37,344
of which Other tangible fixed assets: +€16,266
- Other debts +€41,849
up €41,849 (+31.6%), from €132,501 to €174,349
- Trade debts -€9,737
down €9,737 (-96.3%), from €10,113 to €377
- Gross operating margin -€11,519
down €11,519 (-10.4%), from €110,900 to €99,380
- Taxes -€2,431
down €2,431 (-7.2%), from €33,944 to €31,513
- Financial income +€1,436
up €1,436 (+8.4%), from €17,173 to €18,609
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €491,165 | €517,197 | +€26,032 | +5.3% |
| Fixed assets | 21/28 | €29,696 | €37,344 | +€7,648 | +25.8% |
| Tangible fixed assets | 22/27 | €29,696 | €37,344 | +€7,648 | +25.8% |
| Furniture and vehicles | 24 | €10,571 | €1,953 | -€8,618 | -81.5% |
| Other tangible fixed assets | 26 | €19,125 | €35,391 | +€16,266 | +85.0% |
| Current assets | 29/58 | €461,469 | €479,853 | +€18,384 | +4.0% |
| Amounts receivable within one year | 40/41 | €36,185 | €19,411 | -€16,774 | -46.4% |
| Trade receivables | 40 | €36,185 | €19,411 | -€16,774 | -46.4% |
| Current investments | 50/53 | €337,495 | €349,902 | +€12,407 | +3.7% |
| Cash at bank and in hand | 54/58 | €78,540 | €102,635 | +€24,095 | +30.7% |
| Deferred charges and accrued income | 490/1 | €9,250 | €7,906 | -€1,344 | -14.5% |
| Total equity and liabilities | 10/49 | €491,165 | €517,197 | +€26,032 | +5.3% |
| Equity | 10/15 | €323,612 | €319,888 | -€3,724 | -1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €311,212 | €307,488 | -€3,724 | -1.2% |
| Distributable reserves | 133 | €311,212 | €307,488 | -€3,724 | -1.2% |
| Amounts payable | 17/49 | €167,553 | €197,309 | +€29,756 | +17.8% |
| Amounts payable within one year | 42/48 | €166,482 | €196,288 | +€29,807 | +17.9% |
| Trade debts | 44 | €10,113 | €377 | -€9,737 | -96.3% |
| Suppliers | 440/4 | €10,113 | €377 | -€9,737 | -96.3% |
| Taxes, remuneration and social security | 45 | €23,867 | €21,562 | -€2,305 | -9.7% |
| Taxes | 450/3 | €23,867 | €21,562 | -€2,305 | -9.7% |
| Other amounts payable | 47/48 | €132,501 | €174,349 | +€41,849 | +31.6% |
| Accrued charges and deferred income | 492/3 | €1,072 | €1,021 | -€50 | -4.7% |
| Non-recurring operating income | 76A | - | €22,246 | +€22,246 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,698 | €5,040 | -€657 | -11.5% |
| Other operating charges | 640/8 | €994 | €1,147 | +€153 | +15.4% |
| Gross operating margin | 9900 | €110,900 | €99,380 | -€11,519 | -10.4% |
| Operating profit (loss) | 9901 | €104,208 | €93,193 | -€11,014 | -10.6% |
| Financial income | 75/76B | €17,173 | €18,609 | +€1,436 | +8.4% |
| Recurring financial income | 75 | €17,173 | €18,609 | +€1,436 | +8.4% |
| Financial charges | 65/66B | €2,652 | €2,155 | -€497 | -18.8% |
| Recurring financial charges | 65 | €2,652 | €2,155 | -€497 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €118,729 | €109,648 | -€9,081 | -7.6% |
| Income taxes | 67/77 | €33,944 | €31,513 | -€2,431 | -7.2% |
| Profit (loss) for the period | 9904 | €84,785 | €78,134 | -€6,650 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,785 | €78,134 | -€6,650 | -7.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.