PROMID: 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.
PROMID
Largest movements
- Cash -€19,001
down €19,001 (-5.2%), from €368,409 to €349,408
mainly Contributions, distributions and other (-€50,584) and Tax, wage and social debts (-€21,233)
- Tangible fixed assets -€13,039
down €13,039 (-27.4%), from €47,555 to €34,516
of which Furniture and vehicles: -€11,390
- Receivables within one year -€10,197
down €10,197 (-28.3%), from €36,064 to €25,867
of which Trade receivables: -€12,555
- Reserves -€28,247
down €28,247 (-7.3%), from €385,786 to €357,539
of which Distributable reserves: -€28,247
- Tax, wage and social debts -€21,233
down €21,233 (-45.9%), from €46,239 to €25,006
of which Taxes: -€23,890
- Trade debts +€7,135
up €7,135 (+299.8%), from €2,380 to €9,515
- Gross operating margin -€52,300
down €52,300 (-53.1%), from €98,489 to €46,188
- Taxes -€14,761
down €14,761 (-60.5%), from €24,404 to €9,643
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 | €453,004 | €410,660 | -€42,345 | -9.3% |
| Fixed assets | 21/28 | €47,555 | €34,516 | -€13,039 | -27.4% |
| Tangible fixed assets | 22/27 | €47,555 | €34,516 | -€13,039 | -27.4% |
| Plant, machinery and equipment | 23 | €1,863 | €1,165 | -€699 | -37.5% |
| Furniture and vehicles | 24 | €38,341 | €26,952 | -€11,390 | -29.7% |
| Other tangible fixed assets | 26 | €7,351 | €6,400 | -€951 | -12.9% |
| Current assets | 29/58 | €405,449 | €376,144 | -€29,306 | -7.2% |
| Amounts receivable within one year | 40/41 | €36,064 | €25,867 | -€10,197 | -28.3% |
| Trade receivables | 40 | €36,064 | €23,509 | -€12,555 | -34.8% |
| Other amounts receivable | 41 | - | €2,358 | +€2,358 | |
| Cash at bank and in hand | 54/58 | €368,409 | €349,408 | -€19,001 | -5.2% |
| Deferred charges and accrued income | 490/1 | €977 | €869 | -€108 | -11.1% |
| Total equity and liabilities | 10/49 | €453,004 | €410,660 | -€42,345 | -9.3% |
| Equity | 10/15 | €404,386 | €376,139 | -€28,247 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €385,786 | €357,539 | -€28,247 | -7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €531 | €531 | = | 0.0% |
| Distributable reserves | 133 | €383,395 | €355,148 | -€28,247 | -7.4% |
| Amounts payable | 17/49 | €48,619 | €34,521 | -€14,098 | -29.0% |
| Amounts payable within one year | 42/48 | €48,619 | €34,521 | -€14,098 | -29.0% |
| Trade debts | 44 | €2,380 | €9,515 | +€7,135 | +299.8% |
| Suppliers | 440/4 | €2,380 | €9,515 | +€7,135 | +299.8% |
| Taxes, remuneration and social security | 45 | €46,239 | €25,006 | -€21,233 | -45.9% |
| Taxes | 450/3 | €46,239 | €22,349 | -€23,890 | -51.7% |
| Remuneration and social security | 454/9 | - | €2,657 | +€2,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,173 | €13,039 | -€134 | -1.0% |
| Other operating charges | 640/8 | €871 | €1,033 | +€162 | +18.6% |
| Gross operating margin | 9900 | €98,489 | €46,188 | -€52,300 | -53.1% |
| Operating profit (loss) | 9901 | €84,445 | €32,117 | -€52,328 | -62.0% |
| Financial income | 75/76B | €1 | €4 | +€3 | +404.1% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +404.1% |
| Financial charges | 65/66B | €120 | €141 | +€21 | +17.1% |
| Recurring financial charges | 65 | €120 | €141 | +€21 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €84,325 | €31,980 | -€52,345 | -62.1% |
| Income taxes | 67/77 | €24,404 | €9,643 | -€14,761 | -60.5% |
| Profit (loss) for the period | 9904 | €59,921 | €22,337 | -€37,584 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,921 | €22,337 | -€37,584 | -62.7% |
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 8 October 2026 via checked.be.