PROSAM: 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.
PROSAM
Largest movements
- Receivables within one year -€74,265
down €74,265 (-47.2%), from €157,298 to €83,033
of which Trade receivables: -€39,262
- Stocks and contracts -€13,628
down €13,628 (-2.4%), from €561,083 to €547,455
- Trade debts -€94,633
down €94,633 (-19.4%), from €488,124 to €393,490
- Tax, wage and social debts +€9,913
new in 2025: €9,913
- Gross operating margin -€22,748
down €22,748 (-25.7%), from €88,466 to €65,718
- Staff costs -€4,000
down €4,000 (-6.0%), from €66,439 to €62,439
- Taxes +€2,000
up €2,000, from -€500 to €1,500
- Depreciation +€1,466
new in 2025: €1,466
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 | €730,778 | €645,605 | -€85,173 | -11.7% |
| Fixed assets | 21/28 | - | €5,862 | +€5,862 | |
| Tangible fixed assets | 22/27 | - | €5,862 | +€5,862 | |
| Furniture and vehicles | 24 | - | €5,862 | +€5,862 | |
| Current assets | 29/58 | €730,778 | €639,742 | -€91,036 | -12.5% |
| Stocks and contracts in progress | 3 | €561,083 | €547,455 | -€13,628 | -2.4% |
| Stocks | 30/36 | €561,083 | €547,455 | -€13,628 | -2.4% |
| Amounts receivable within one year | 40/41 | €157,298 | €83,033 | -€74,265 | -47.2% |
| Trade receivables | 40 | €116,825 | €77,563 | -€39,262 | -33.6% |
| Other amounts receivable | 41 | €40,473 | €5,470 | -€35,003 | -86.5% |
| Cash at bank and in hand | 54/58 | €12,397 | €9,254 | -€3,143 | -25.4% |
| Total equity and liabilities | 10/49 | €730,778 | €645,605 | -€85,173 | -11.7% |
| Equity | 10/15 | €242,655 | €242,202 | -€453 | -0.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €6,500 | €6,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,155 | €170,702 | -€453 | -0.3% |
| Amounts payable | 17/49 | €488,124 | €403,403 | -€84,721 | -17.4% |
| Amounts payable within one year | 42/48 | €488,124 | €403,403 | -€84,721 | -17.4% |
| Trade debts | 44 | €488,124 | €393,490 | -€94,633 | -19.4% |
| Suppliers | 440/4 | €488,124 | €393,490 | -€94,633 | -19.4% |
| Taxes, remuneration and social security | 45 | - | €9,913 | +€9,913 | |
| Taxes | 450/3 | - | €9,913 | +€9,913 | |
| Remuneration, social security and pensions | 62 | €66,439 | €62,439 | -€4,000 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,466 | +€1,466 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €88,466 | €65,718 | -€22,748 | -25.7% |
| Operating profit (loss) | 9901 | €21,578 | €1,352 | -€20,226 | -93.7% |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €51 | €305 | +€253 | +492.9% |
| Recurring financial charges | 65 | €51 | €305 | +€253 | +492.9% |
| Profit (loss) for the period before taxes | 9903 | €21,586 | €1,047 | -€20,539 | -95.1% |
| Income taxes | 67/77 | -€500 | €1,500 | +€2,000 | |
| Profit (loss) for the period | 9904 | €22,086 | -€453 | -€22,539 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,086 | -€453 | -€22,539 |
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.