PROMES: 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.
PROMES
Largest movements
- Receivables within one year +€21,613
up €21,613 (+174%), from €12,443 to €34,056
of which Trade receivables: +€19,821
- Cash +€18,263
up €18,263 (+56.8%), from €32,139 to €50,402
mainly Tax, wage and social debts (+€15,486) and Net result for the year (+€14,195)
- Tangible fixed assets -€11,694
down €11,694 (-22.9%), from €51,060 to €39,366
- Tax, wage and social debts +€15,486
up €15,486 (+218%), from €7,118 to €22,604
of which Taxes: +€11,529
- Other debts +€9,318
up €9,318 (+37.2%), from €25,072 to €34,389
- Profit (loss) carried forward +€4,195
up €4,195 (+8.3%), from €50,639 to €54,833
- Gross operating margin +€18,034
up €18,034 (+111%), from €16,295 to €34,329
- Taxes +€4,524
up €4,524 (+700%), from €646 to €5,170
- Depreciation +€3,009
up €3,009 (+27.6%), from €10,917 to €13,926
- Other operating charges -€506
down €506 (-35.0%), from €1,445 to €940
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 | €96,960 | €125,301 | +€28,342 | +29.2% |
| Fixed assets | 21/28 | €51,060 | €39,366 | -€11,694 | -22.9% |
| Tangible fixed assets | 22/27 | €51,060 | €39,366 | -€11,694 | -22.9% |
| Furniture and vehicles | 24 | €51,060 | €39,366 | -€11,694 | -22.9% |
| Current assets | 29/58 | €45,900 | €85,936 | +€40,036 | +87.2% |
| Amounts receivable within one year | 40/41 | €12,443 | €34,056 | +€21,613 | +174% |
| Trade receivables | 40 | €12,150 | €31,971 | +€19,821 | +163% |
| Other amounts receivable | 41 | €293 | €2,085 | +€1,792 | +611% |
| Cash at bank and in hand | 54/58 | €32,139 | €50,402 | +€18,263 | +56.8% |
| Deferred charges and accrued income | 490/1 | €1,318 | €1,478 | +€161 | +12.2% |
| Total equity and liabilities | 10/49 | €96,960 | €125,301 | +€28,342 | +29.2% |
| Equity | 10/15 | €63,330 | €67,525 | +€4,195 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,491 | €6,491 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,684 | €2,684 | = | 0.0% |
| Distributable reserves | 133 | €1,808 | €1,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,639 | €54,833 | +€4,195 | +8.3% |
| Amounts payable | 17/49 | €33,629 | €57,777 | +€24,147 | +71.8% |
| Amounts payable within one year | 42/48 | €33,629 | €57,777 | +€24,147 | +71.8% |
| Trade debts | 44 | €1,440 | €784 | -€656 | -45.6% |
| Suppliers | 440/4 | €1,440 | €784 | -€656 | -45.6% |
| Taxes, remuneration and social security | 45 | €7,118 | €22,604 | +€15,486 | +218% |
| Taxes | 450/3 | €2,483 | €14,012 | +€11,529 | +464% |
| Remuneration and social security | 454/9 | €4,635 | €8,592 | +€3,957 | +85.4% |
| Other amounts payable | 47/48 | €25,072 | €34,389 | +€9,318 | +37.2% |
| Non-recurring operating income | 76A | €41 | - | -€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,917 | €13,926 | +€3,009 | +27.6% |
| Other operating charges | 640/8 | €1,445 | €940 | -€506 | -35.0% |
| Gross operating margin | 9900 | €16,295 | €34,329 | +€18,034 | +111% |
| Operating profit (loss) | 9901 | €3,933 | €19,464 | +€15,530 | +395% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €37 | €99 | +€62 | +165% |
| Recurring financial charges | 65 | €37 | €99 | +€62 | +165% |
| Profit (loss) for the period before taxes | 9903 | €3,896 | €19,365 | +€15,469 | +397% |
| Income taxes | 67/77 | €646 | €5,170 | +€4,524 | +700% |
| Profit (loss) for the period | 9904 | €3,249 | €14,195 | +€10,945 | +337% |
| Profit (loss) for the period to be appropriated | 9905 | €3,249 | €14,195 | +€10,945 | +337% |
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 14 October 2026 via checked.be.