PROMS: 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.
PROMS
Largest movements
- Cash +€41,116
up €41,116 (+95.0%), from €43,291 to €84,407
mainly Other debts (+€99,800) and Net result for the year (+€29,623)
- Current investments +€25,000
up €25,000 (+3.4%), from €743,628 to €768,628
- Receivables within one year -€12,359
down €12,359 (-19.1%), from €64,755 to €52,396
of which Trade receivables: -€8,031
- Profit (loss) carried forward -€195,154
no longer reported in 2025 (was €195,154)
- Reserves +€144,777
up €144,777 (+34.1%), from €424,151 to €568,928
of which Distributable reserves: +€144,777
- Other debts +€99,800
up €99,800 (+61.5%), from €162,295 to €262,095
- Taxes +€4,807
up €4,807 (+43.5%), from €11,059 to €15,866
- Financial charges +€1,690
up €1,690 (+22.4%), from €7,557 to €9,247
- Depreciation -€642
down €642 (-40.3%), from €1,594 to €952
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 | €854,198 | €907,003 | +€52,805 | +6.2% |
| Fixed assets | 21/28 | €2,524 | €1,572 | -€952 | -37.7% |
| Tangible fixed assets | 22/27 | €2,524 | €1,572 | -€952 | -37.7% |
| Furniture and vehicles | 24 | €2,524 | €1,572 | -€952 | -37.7% |
| Current assets | 29/58 | €851,674 | €905,431 | +€53,757 | +6.3% |
| Amounts receivable within one year | 40/41 | €64,755 | €52,396 | -€12,359 | -19.1% |
| Trade receivables | 40 | €60,427 | €52,396 | -€8,031 | -13.3% |
| Other amounts receivable | 41 | €4,328 | - | -€4,328 | |
| Current investments | 50/53 | €743,628 | €768,628 | +€25,000 | +3.4% |
| Cash at bank and in hand | 54/58 | €43,291 | €84,407 | +€41,116 | +95.0% |
| Total equity and liabilities | 10/49 | €854,198 | €907,003 | +€52,805 | +6.2% |
| Equity | 10/15 | €681,305 | €630,928 | -€50,377 | -7.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €424,151 | €568,928 | +€144,777 | +34.1% |
| Non-distributable reserves | 130/1 | €96,200 | €96,200 | = | 0.0% |
| Legal reserve | 130 | €96,200 | €96,200 | = | 0.0% |
| Distributable reserves | 133 | €327,951 | €472,728 | +€144,777 | +44.1% |
| Profit (loss) carried forward | 14 | €195,154 | - | -€195,154 | |
| Amounts payable | 17/49 | €172,893 | €276,075 | +€103,182 | +59.7% |
| Amounts payable within one year | 42/48 | €172,893 | €276,075 | +€103,182 | +59.7% |
| Trade debts | 44 | €451 | €241 | -€210 | -46.6% |
| Suppliers | 440/4 | €451 | €241 | -€210 | -46.6% |
| Taxes, remuneration and social security | 45 | €10,147 | €13,739 | +€3,592 | +35.4% |
| Taxes | 450/3 | €10,147 | €13,739 | +€3,592 | +35.4% |
| Other amounts payable | 47/48 | €162,295 | €262,095 | +€99,800 | +61.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,594 | €952 | -€642 | -40.3% |
| Other operating charges | 640/8 | €1,590 | €1,699 | +€109 | +6.9% |
| Gross operating margin | 9900 | €56,831 | €57,387 | +€556 | +1.0% |
| Operating profit (loss) | 9901 | €53,647 | €54,736 | +€1,089 | +2.0% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €7,557 | €9,247 | +€1,690 | +22.4% |
| Recurring financial charges | 65 | €7,557 | €9,247 | +€1,690 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €46,114 | €45,489 | -€625 | -1.4% |
| Income taxes | 67/77 | €11,059 | €15,866 | +€4,807 | +43.5% |
| Profit (loss) for the period | 9904 | €35,055 | €29,623 | -€5,432 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,055 | €29,623 | -€5,432 | -15.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.