PROMS COMMUNICATION: 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 COMMUNICATION
Largest movements
- Stocks and contracts -€16,154
down €16,154 (-60.0%), from €26,904 to €10,750
- Receivables within one year -€12,100
down €12,100 (-61.0%), from €19,824 to €7,723
of which Trade receivables: -€9,497
- Tangible fixed assets -€1,035
down €1,035 (-46.9%), from €2,208 to €1,173
of which Plant, machinery and equipment: -€749
- Profit (loss) carried forward -€19,811
down €19,811 (-80.2%), from -€24,711 to -€44,522
- Other debts -€9,296
down €9,296 (-18.0%), from €51,554 to €42,258
- Write-downs +€5,894
up €5,894 (+133%), from €4,425 to €10,319
- Gross operating margin +€2,784
up €2,784 (+26.0%), from -€10,694 to -€7,910
- Depreciation -€151
down €151 (-12.7%), from €1,186 to €1,035
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 | €53,030 | €23,993 | -€29,036 | -54.8% |
| Fixed assets | 21/28 | €2,208 | €1,173 | -€1,035 | -46.9% |
| Tangible fixed assets | 22/27 | €2,208 | €1,173 | -€1,035 | -46.9% |
| Plant, machinery and equipment | 23 | €944 | €195 | -€749 | -79.4% |
| Other tangible fixed assets | 26 | €1,264 | €978 | -€286 | -22.6% |
| Current assets | 29/58 | €50,821 | €22,820 | -€28,001 | -55.1% |
| Stocks and contracts in progress | 3 | €26,904 | €10,750 | -€16,154 | -60.0% |
| Stocks | 30/36 | €26,904 | €10,750 | -€16,154 | -60.0% |
| Amounts receivable within one year | 40/41 | €19,824 | €7,723 | -€12,100 | -61.0% |
| Trade receivables | 40 | €17,220 | €7,723 | -€9,497 | -55.1% |
| Other amounts receivable | 41 | €2,604 | €0 | -€2,604 | -100% |
| Cash at bank and in hand | 54/58 | €3,669 | €4,140 | +€471 | +12.8% |
| Deferred charges and accrued income | 490/1 | €425 | €207 | -€218 | -51.3% |
| Total equity and liabilities | 10/49 | €53,030 | €23,993 | -€29,036 | -54.8% |
| Equity | 10/15 | -€327 | -€20,138 | -€19,811 | -6,059% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,784 | €5,784 | = | 0.0% |
| Distributable reserves | 133 | €5,784 | €5,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,711 | -€44,522 | -€19,811 | -80.2% |
| Amounts payable | 17/49 | €53,357 | €44,131 | -€9,225 | -17.3% |
| Amounts payable within one year | 42/48 | €53,357 | €44,131 | -€9,225 | -17.3% |
| Trade debts | 44 | €1,802 | €1,570 | -€233 | -12.9% |
| Suppliers | 440/4 | €1,802 | €1,570 | -€233 | -12.9% |
| Taxes, remuneration and social security | 45 | - | €303 | +€303 | |
| Taxes | 450/3 | - | €303 | +€303 | |
| Other amounts payable | 47/48 | €51,554 | €42,258 | -€9,296 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,186 | €1,035 | -€151 | -12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,425 | €10,319 | +€5,894 | +133% |
| Other operating charges | 640/8 | €418 | €520 | +€102 | +24.3% |
| Gross operating margin | 9900 | -€10,694 | -€7,910 | +€2,784 | +26.0% |
| Operating profit (loss) | 9901 | -€16,722 | -€19,783 | -€3,061 | -18.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +20.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +20.0% |
| Financial charges | 65/66B | €101 | €28 | -€73 | -72.3% |
| Recurring financial charges | 65 | €101 | €28 | -€73 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,823 | -€19,811 | -€2,988 | -17.8% |
| Profit (loss) for the period | 9904 | -€16,823 | -€19,811 | -€2,988 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,823 | -€19,811 | -€2,988 | -17.8% |
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 31 October 2026 via checked.be.