PROMAP: 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.
PROMAP
Largest movements
- Receivables within one year +€58,993
up €58,993 (+171%), from €34,547 to €93,540
of which Other amounts receivable: +€51,742
- Cash +€54,633
up €54,633 (+63.5%), from €86,008 to €140,641
mainly Net result for the year (+€146,288) and Tax, wage and social debts (+€39,193)
- Tangible fixed assets -€20,317
down €20,317 (-32.5%), from €62,462 to €42,145
of which Leasing and similar rights: -€16,400
- Tax, wage and social debts +€39,193
up €39,193 (+203%), from €19,283 to €58,476
of which Taxes: +€39,193
- Reserves +€38,355
up €38,355 (+257%), from €14,950 to €53,305
of which Distributable reserves: +€38,355
- Other debts +€29,704
up €29,704 (+38.0%), from €78,229 to €107,933
- Debts after one year -€20,706
down €20,706 (-66.6%), from €31,096 to €10,390
- Trade debts +€7,769
up €7,769 (+332%), from €2,340 to €10,109
- Taxes +€5,616
up €5,616 (+13.0%), from €43,244 to €48,860
- Gross operating margin +€5,245
up €5,245 (+2.4%), from €214,615 to €219,860
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 | €184,300 | €279,519 | +€95,219 | +51.7% |
| Fixed assets | 21/28 | €62,462 | €42,145 | -€20,317 | -32.5% |
| Tangible fixed assets | 22/27 | €62,462 | €42,145 | -€20,317 | -32.5% |
| Furniture and vehicles | 24 | €1,080 | €708 | -€372 | -34.4% |
| Leasing and similar rights | 25 | €54,547 | €38,147 | -€16,400 | -30.1% |
| Other tangible fixed assets | 26 | €6,835 | €3,290 | -€3,545 | -51.9% |
| Current assets | 29/58 | €121,838 | €237,374 | +€115,536 | +94.8% |
| Amounts receivable within one year | 40/41 | €34,547 | €93,540 | +€58,993 | +171% |
| Trade receivables | 40 | €34,547 | €41,798 | +€7,251 | +21.0% |
| Other amounts receivable | 41 | - | €51,742 | +€51,742 | |
| Cash at bank and in hand | 54/58 | €86,008 | €140,641 | +€54,633 | +63.5% |
| Deferred charges and accrued income | 490/1 | €1,283 | €3,193 | +€1,910 | +149% |
| Total equity and liabilities | 10/49 | €184,300 | €279,519 | +€95,219 | +51.7% |
| Equity | 10/15 | €33,550 | €71,905 | +€38,355 | +114% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,950 | €53,305 | +€38,355 | +257% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,090 | €51,445 | +€38,355 | +293% |
| Amounts payable | 17/49 | €150,750 | €207,614 | +€56,864 | +37.7% |
| Amounts payable after more than one year | 17 | €31,096 | €10,390 | -€20,706 | -66.6% |
| Financial debts | 170/4 | €31,096 | €10,390 | -€20,706 | -66.6% |
| Amounts payable within one year | 42/48 | €119,654 | €197,224 | +€77,570 | +64.8% |
| Current portion of amounts payable after more than one year | 42 | €19,802 | €20,706 | +€904 | +4.6% |
| Trade debts | 44 | €2,340 | €10,109 | +€7,769 | +332% |
| Suppliers | 440/4 | €2,340 | €10,109 | +€7,769 | +332% |
| Taxes, remuneration and social security | 45 | €19,283 | €58,476 | +€39,193 | +203% |
| Taxes | 450/3 | €16,283 | €55,476 | +€39,193 | +241% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €78,229 | €107,933 | +€29,704 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,350 | €20,317 | -€33 | -0.2% |
| Other operating charges | 640/8 | €2,825 | €2,943 | +€118 | +4.2% |
| Gross operating margin | 9900 | €214,615 | €219,860 | +€5,245 | +2.4% |
| Operating profit (loss) | 9901 | €191,440 | €196,600 | +€5,160 | +2.7% |
| Financial income | 75/76B | - | €410 | +€410 | |
| Recurring financial income | 75 | - | €410 | +€410 | |
| Financial charges | 65/66B | €2,723 | €1,862 | -€861 | -31.6% |
| Recurring financial charges | 65 | €2,723 | €1,862 | -€861 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €188,717 | €195,148 | +€6,431 | +3.4% |
| Income taxes | 67/77 | €43,244 | €48,860 | +€5,616 | +13.0% |
| Profit (loss) for the period | 9904 | €145,473 | €146,288 | +€815 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €145,473 | €146,288 | +€815 | +0.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.