PRORAMA: 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.
PRORAMA
Largest movements
- Receivables within one year +€11,195
up €11,195 (+45.6%), from €24,567 to €35,762
of which Other amounts receivable: +€11,195
- Cash -€10,616
down €10,616 (-41.0%), from €25,862 to €15,246
mainly Receivables within one year (-€11,195) and Net result for the year (-€4,599)
- Tangible fixed assets -€7,380
down €7,380 (-95.1%), from €7,760 to €380
of which Furniture and vehicles: -€6,180
- Profit (loss) carried forward -€4,599
down €4,599 (-56.0%), from -€8,207 to -€12,807
- Tax, wage and social debts -€1,288
no longer reported in 2025 (was €1,288)
- Debts after one year -€1,149
down €1,149 (-41.1%), from €2,796 to €1,647
- Staff costs +€17,276
up €17,276 (+88.3%), from €19,557 to €36,833
- Gross operating margin +€13,604
up €13,604 (+36.1%), from €37,736 to €51,340
- Taxes +€7,621
up €7,621 (+312.4%), from €2,439 to €10,060
- Other operating charges -€1,490
down €1,490 (-55.2%), from €2,697 to €1,207
- Depreciation -€770
down €770 (-9.4%), from €8,150 to €7,380
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 | €66,785 | €59,733 | -€7,052 | -10.6% |
| Fixed assets | 21/28 | €8,090 | €710 | -€7,380 | -91.2% |
| Tangible fixed assets | 22/27 | €7,760 | €380 | -€7,380 | -95.1% |
| Furniture and vehicles | 24 | €6,560 | €380 | -€6,180 | -94.2% |
| Leasing and similar rights | 25 | €1,200 | - | -€1,200 | |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €58,694 | €59,023 | +€329 | +0.6% |
| Stocks and contracts in progress | 3 | €8,266 | €8,015 | -€251 | -3.0% |
| Stocks | 30/36 | €8,266 | €8,015 | -€251 | -3.0% |
| Amounts receivable within one year | 40/41 | €24,567 | €35,762 | +€11,195 | +45.6% |
| Trade receivables | 40 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 41 | €12,567 | €23,762 | +€11,195 | +89.1% |
| Cash at bank and in hand | 54/58 | €25,862 | €15,246 | -€10,616 | -41.0% |
| Total equity and liabilities | 10/49 | €66,785 | €59,733 | -€7,052 | -10.6% |
| Equity | 10/15 | €59,993 | €55,393 | -€4,599 | -7.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,207 | -€12,807 | -€4,599 | -56.0% |
| Amounts payable | 17/49 | €6,792 | €4,340 | -€2,453 | -36.1% |
| Amounts payable after more than one year | 17 | €2,796 | €1,647 | -€1,149 | -41.1% |
| Financial debts | 170/4 | €2,796 | €1,647 | -€1,149 | -41.1% |
| Amounts payable within one year | 42/48 | €3,996 | €2,693 | -€1,303 | -32.6% |
| Trade debts | 44 | €2,708 | €2,693 | -€15 | -0.6% |
| Suppliers | 440/4 | €2,708 | €2,693 | -€15 | -0.6% |
| Taxes, remuneration and social security | 45 | €1,288 | - | -€1,288 | |
| Taxes | 450/3 | €1,288 | - | -€1,288 | |
| Remuneration, social security and pensions | 62 | €19,557 | €36,833 | +€17,276 | +88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,150 | €7,380 | -€770 | -9.4% |
| Other operating charges | 640/8 | €2,697 | €1,207 | -€1,490 | -55.2% |
| Gross operating margin | 9900 | €37,736 | €51,340 | +€13,604 | +36.1% |
| Operating profit (loss) | 9901 | €7,332 | €5,920 | -€1,412 | -19.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €495 | €460 | -€36 | -7.2% |
| Recurring financial charges | 65 | €495 | €460 | -€36 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €6,837 | €5,461 | -€1,376 | -20.1% |
| Income taxes | 67/77 | €2,439 | €10,060 | +€7,621 | +312.4% |
| Profit (loss) for the period | 9904 | €4,398 | -€4,599 | -€8,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,398 | -€4,599 | -€8,997 |
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 30 September 2026 via checked.be.