PROREM: 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.
PROREM
Largest movements
- Cash +€23,184
up €23,184 (+35.8%), from €64,797 to €87,981
mainly Net result for the year (+€51,361) and Depreciation (+€27,302)
- Reserves +€51,361
up €51,361 (+33.8%), from €151,813 to €203,174
- Debts after one year -€29,560
down €29,560 (-5.4%), from €543,379 to €513,820
- Other debts -€13,090
down €13,090 (-26.9%), from €48,583 to €35,494
- Gross operating margin -€72,500
down €72,500 (-38.8%), from €187,046 to €114,546
- Depreciation +€8,995
up €8,995 (+49.1%), from €18,307 to €27,302
- Financial charges -€4,497
down €4,497 (-27.4%), from €16,396 to €11,899
- Other operating charges -€2,860
down €2,860 (-42.6%), from €6,707 to €3,847
- Taxes +€2,182
up €2,182 (+11.7%), from €18,617 to €20,799
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 | €811,354 | €832,278 | +€20,924 | +2.6% |
| Fixed assets | 21/28 | €634,719 | €637,963 | +€3,245 | +0.5% |
| Tangible fixed assets | 22/27 | €634,719 | €637,963 | +€3,245 | +0.5% |
| Land and buildings | 22 | €632,170 | €614,339 | -€17,832 | -2.8% |
| Plant, machinery and equipment | 23 | €1,598 | €3,279 | +€1,681 | +105.2% |
| Furniture and vehicles | 24 | €951 | €20,346 | +€19,395 | +2039.5% |
| Current assets | 29/58 | €176,635 | €194,315 | +€17,680 | +10.0% |
| Stocks and contracts in progress | 3 | €81,690 | €82,290 | +€600 | +0.7% |
| Stocks | 30/36 | €81,690 | €82,290 | +€600 | +0.7% |
| Amounts receivable within one year | 40/41 | €29,283 | €22,875 | -€6,408 | -21.9% |
| Trade receivables | 40 | €19,165 | €21,481 | +€2,315 | +12.1% |
| Other amounts receivable | 41 | €10,118 | €1,395 | -€8,723 | -86.2% |
| Cash at bank and in hand | 54/58 | €64,797 | €87,981 | +€23,184 | +35.8% |
| Deferred charges and accrued income | 490/1 | €865 | €1,168 | +€303 | +35.0% |
| Total equity and liabilities | 10/49 | €811,354 | €832,278 | +€20,924 | +2.6% |
| Equity | 10/15 | €164,213 | €215,574 | +€51,361 | +31.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €151,813 | €203,174 | +€51,361 | +33.8% |
| Distributable reserves | 133 | €151,813 | €203,174 | +€51,361 | +33.8% |
| Amounts payable | 17/49 | €647,141 | €616,705 | -€30,436 | -4.7% |
| Amounts payable after more than one year | 17 | €543,379 | €513,820 | -€29,560 | -5.4% |
| Financial debts | 170/4 | €543,379 | €513,820 | -€29,560 | -5.4% |
| Amounts payable within one year | 42/48 | €102,262 | €101,385 | -€877 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €37,486 | €41,636 | +€4,150 | +11.1% |
| Financial debts | 43 | - | €1,179 | +€1,179 | |
| Credit institutions | 430/8 | - | €1,179 | +€1,179 | |
| Trade debts | 44 | €8,342 | €8,947 | +€605 | +7.2% |
| Suppliers | 440/4 | €8,342 | €8,947 | +€605 | +7.2% |
| Taxes, remuneration and social security | 45 | €7,850 | €14,129 | +€6,279 | +80.0% |
| Taxes | 450/3 | €7,850 | €12,049 | +€4,199 | +53.5% |
| Remuneration and social security | 454/9 | - | €2,080 | +€2,080 | |
| Other amounts payable | 47/48 | €48,583 | €35,494 | -€13,090 | -26.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,307 | €27,302 | +€8,995 | +49.1% |
| Other operating charges | 640/8 | €6,707 | €3,847 | -€2,860 | -42.6% |
| Gross operating margin | 9900 | €187,046 | €114,546 | -€72,500 | -38.8% |
| Operating profit (loss) | 9901 | €162,032 | €83,397 | -€78,635 | -48.5% |
| Financial income | 75/76B | €96 | €661 | +€566 | +591.9% |
| Recurring financial income | 75 | €96 | €661 | +€566 | +591.9% |
| Financial charges | 65/66B | €16,396 | €11,899 | -€4,497 | -27.4% |
| Recurring financial charges | 65 | €16,396 | €11,899 | -€4,497 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €145,731 | €72,160 | -€73,572 | -50.5% |
| Income taxes | 67/77 | €18,617 | €20,799 | +€2,182 | +11.7% |
| Profit (loss) for the period | 9904 | €127,115 | €51,361 | -€75,754 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | €127,115 | €51,361 | -€75,754 | -59.6% |
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 6 October 2026 via checked.be.