PROMAS: 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.
PROMAS
Largest movements
- Intangible fixed assets -€78,882
down €78,882 (-52.5%), from €150,252 to €71,370
- Cash +€69,810
up €69,810 (+130%), from €53,670 to €123,481
mainly Depreciation (+€94,872) and Net result for the year (+€75,937)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€7,830
down €7,830 (-3.2%), from €246,041 to €238,212
of which Land and buildings: -€11,746
- Debts after one year -€104,677
down €104,677 (-36.2%), from €288,974 to €184,297
- Profit (loss) carried forward +€75,937
up €75,937 (+184%), from €41,218 to €117,154
- Other debts -€25,000
down €25,000 (-99.1%), from €25,225 to €225
- Tax, wage and social debts -€13,986
down €13,986 (-61.6%), from €22,713 to €8,727
of which Remuneration and social security: -€8,356
- Gross operating margin +€25,912
up €25,912 (+11.1%), from €232,682 to €258,594
- Staff costs -€18,389
down €18,389 (-23.3%), from €79,076 to €60,687
- Taxes +€8,203
up €8,203 (+64.1%), from €12,798 to €21,001
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 | €514,737 | €443,260 | -€71,477 | -13.9% |
| Fixed assets | 21/28 | €397,533 | €309,922 | -€87,612 | -22.0% |
| Intangible fixed assets | 21 | €150,252 | €71,370 | -€78,882 | -52.5% |
| Tangible fixed assets | 22/27 | €246,041 | €238,212 | -€7,830 | -3.2% |
| Land and buildings | 22 | €239,611 | €227,865 | -€11,746 | -4.9% |
| Plant, machinery and equipment | 23 | €3,198 | €6,705 | +€3,507 | +110% |
| Furniture and vehicles | 24 | €3,232 | €3,641 | +€409 | +12.7% |
| Financial fixed assets | 28 | €1,240 | €340 | -€900 | -72.6% |
| Current assets | 29/58 | €117,203 | €133,339 | +€16,135 | +13.8% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €53,670 | €123,481 | +€69,810 | +130% |
| Deferred charges and accrued income | 490/1 | €13,533 | €9,858 | -€3,675 | -27.2% |
| Total equity and liabilities | 10/49 | €514,737 | €443,260 | -€71,477 | -13.9% |
| Equity | 10/15 | €61,623 | €137,559 | +€75,937 | +123% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,218 | €117,154 | +€75,937 | +184% |
| Amounts payable | 17/49 | €453,114 | €305,701 | -€147,413 | -32.5% |
| Amounts payable after more than one year | 17 | €288,974 | €184,297 | -€104,677 | -36.2% |
| Financial debts | 170/4 | €288,974 | €184,297 | -€104,677 | -36.2% |
| Amounts payable within one year | 42/48 | €161,675 | €120,791 | -€40,884 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €103,567 | €104,677 | +€1,110 | +1.1% |
| Trade debts | 44 | €10,171 | €7,162 | -€3,009 | -29.6% |
| Suppliers | 440/4 | €10,171 | €7,162 | -€3,009 | -29.6% |
| Taxes, remuneration and social security | 45 | €22,713 | €8,727 | -€13,986 | -61.6% |
| Taxes | 450/3 | €12,016 | €6,385 | -€5,630 | -46.9% |
| Remuneration and social security | 454/9 | €10,698 | €2,342 | -€8,356 | -78.1% |
| Other amounts payable | 47/48 | €25,225 | €225 | -€25,000 | -99.1% |
| Accrued charges and deferred income | 492/3 | €2,465 | €613 | -€1,852 | -75.1% |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €79,076 | €60,687 | -€18,389 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,898 | €94,872 | +€1,973 | +2.1% |
| Other operating charges | 640/8 | €3,060 | €3,203 | +€143 | +4.7% |
| Gross operating margin | 9900 | €232,682 | €258,594 | +€25,912 | +11.1% |
| Operating profit (loss) | 9901 | €57,649 | €99,832 | +€42,184 | +73.2% |
| Financial income | 75/76B | €1,374 | €216 | -€1,158 | -84.3% |
| Recurring financial income | 75 | €1,374 | €216 | -€1,158 | -84.3% |
| Financial charges | 65/66B | €4,214 | €3,111 | -€1,103 | -26.2% |
| Recurring financial charges | 65 | €4,214 | €3,111 | -€1,103 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €54,809 | €96,937 | +€42,129 | +76.9% |
| Income taxes | 67/77 | €12,798 | €21,001 | +€8,203 | +64.1% |
| Profit (loss) for the period | 9904 | €42,011 | €75,937 | +€33,926 | +80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,011 | €75,937 | +€33,926 | +80.8% |
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 30 October 2026 via checked.be.