PROMMA: 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.
PROMMA
Largest movements
- Deferred charges and accrued income -€61,746
down €61,746 (-98.3%), from €62,813 to €1,067
- Receivables within one year +€17,440
up €17,440 (+40.0%), from €43,562 to €61,002
of which Trade receivables: +€29,284
- Cash +€14,146
up €14,146 (+107.9%), from €13,111 to €27,257
mainly Other debts (+€69,253) and Deferred charges and accrued income (+€61,746)
- Stocks and contracts +€1,757
up €1,757 (+12.6%), from €13,942 to €15,700
- Profit (loss) carried forward -€133,667
down €133,667 (-83.1%), from -€160,783 to -€294,450
- Other debts +€69,253
up €69,253 (+252.6%), from €27,420 to €96,673
- Trade debts +€18,556
up €18,556 (+35.5%), from €52,229 to €70,785
- Debts after one year +€16,675
up €16,675 (+8.4%), from €197,962 to €214,637
of which Other amounts payable: +€181,000
- Accrued charges and deferred income +€16,242
new in 2025: €16,242
- Gross operating margin -€52,964
down €52,964, from €51,145 to -€1,818
- Staff costs +€30,764
up €30,764 (+1966.4%), from €1,564 to €32,328
- Other operating charges -€8,744
down €8,744 (-22.6%), from €38,648 to €29,904
- Financial charges +€5,882
up €5,882 (+198.8%), from €2,959 to €8,840
- Depreciation +€839
up €839 (+18.9%), from €4,441 to €5,279
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 | €158,283 | €129,601 | -€28,682 | -18.1% |
| Fixed assets | 21/28 | €24,856 | €24,576 | -€279 | -1.1% |
| Tangible fixed assets | 22/27 | €23,326 | €22,896 | -€429 | -1.8% |
| Land and buildings | 22 | €5,890 | €9,333 | +€3,443 | +58.5% |
| Plant, machinery and equipment | 23 | €17,436 | €13,564 | -€3,872 | -22.2% |
| Financial fixed assets | 28 | €1,530 | €1,680 | +€150 | +9.8% |
| Current assets | 29/58 | €133,428 | €105,025 | -€28,403 | -21.3% |
| Stocks and contracts in progress | 3 | €13,942 | €15,700 | +€1,757 | +12.6% |
| Stocks | 30/36 | €13,942 | €15,700 | +€1,757 | +12.6% |
| Amounts receivable within one year | 40/41 | €43,562 | €61,002 | +€17,440 | +40.0% |
| Trade receivables | 40 | €10,520 | €39,804 | +€29,284 | +278.4% |
| Other amounts receivable | 41 | €33,042 | €21,198 | -€11,844 | -35.8% |
| Cash at bank and in hand | 54/58 | €13,111 | €27,257 | +€14,146 | +107.9% |
| Deferred charges and accrued income | 490/1 | €62,813 | €1,067 | -€61,746 | -98.3% |
| Total equity and liabilities | 10/49 | €158,283 | €129,601 | -€28,682 | -18.1% |
| Equity | 10/15 | -€142,183 | -€275,850 | -€133,667 | -94.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,783 | -€294,450 | -€133,667 | -83.1% |
| Amounts payable | 17/49 | €300,466 | €405,452 | +€104,985 | +34.9% |
| Amounts payable after more than one year | 17 | €197,962 | €214,637 | +€16,675 | +8.4% |
| Financial debts | 170/4 | €197,962 | €33,637 | -€164,325 | -83.0% |
| Other amounts payable | 178/9 | - | €181,000 | +€181,000 | |
| Amounts payable within one year | 42/48 | €102,505 | €174,573 | +€72,069 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | €5,524 | €3,537 | -€1,986 | -36.0% |
| Trade debts | 44 | €52,229 | €70,785 | +€18,556 | +35.5% |
| Suppliers | 440/4 | €52,229 | €70,785 | +€18,556 | +35.5% |
| Taxes, remuneration and social security | 45 | €17,332 | €3,578 | -€13,754 | -79.4% |
| Taxes | 450/3 | €17,332 | - | -€17,332 | |
| Remuneration and social security | 454/9 | - | €3,578 | +€3,578 | |
| Other amounts payable | 47/48 | €27,420 | €96,673 | +€69,253 | +252.6% |
| Accrued charges and deferred income | 492/3 | - | €16,242 | +€16,242 | |
| Remuneration, social security and pensions | 62 | €1,564 | €32,328 | +€30,764 | +1966.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,441 | €5,279 | +€839 | +18.9% |
| Other operating charges | 640/8 | €38,648 | €29,904 | -€8,744 | -22.6% |
| Non-recurring operating charges | 66A | - | €55,555 | +€55,555 | |
| Gross operating margin | 9900 | €51,145 | -€1,818 | -€52,964 | |
| Operating profit (loss) | 9901 | €6,492 | -€124,884 | -€131,377 | |
| Financial income | 75/76B | €0 | €57 | +€57 | +19006.7% |
| Recurring financial income | 75 | €0 | €57 | +€57 | +19006.7% |
| Financial charges | 65/66B | €2,959 | €8,840 | +€5,882 | +198.8% |
| Recurring financial charges | 65 | €2,959 | €8,840 | +€5,882 | +198.8% |
| Profit (loss) for the period before taxes | 9903 | €3,534 | -€133,667 | -€137,201 | |
| Profit (loss) for the period | 9904 | €3,534 | -€133,667 | -€137,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,534 | -€133,667 | -€137,201 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.