ProTenderHam: 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.
ProTenderHam
Largest movements
- Cash +€49,362
up €49,362 (+205%), from €24,085 to €73,447
mainly Other debts (+€195,984) and Net result for the year (+€54,788)
- Receivables after one year +€25,000
up €25,000 (+500%), from €5,000 to €30,000
- Other debts +€195,984
up €195,984 (+57.5%), from €340,974 to €536,958
- Tax, wage and social debts -€103,389
down €103,389 (-100%), from €103,389 to €0
- Debts after one year -€100,181
down €100,181 (-12.5%), from €803,690 to €703,509
- Reserves +€54,788
up €54,788 (+8.4%), from €654,078 to €708,866
- Gross operating margin -€108,302
down €108,302 (-43.7%), from €247,589 to €139,287
- Taxes -€12,727
down €12,727 (-27.4%), from €46,429 to €33,701
- Financial income -€3,842
down €3,842 (-89.2%), from €4,308 to €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.
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 | €2,025,397 | €2,088,186 | +€62,790 | +3.1% |
| Fixed assets | 21/28 | €1,543,100 | €1,546,095 | +€2,994 | +0.2% |
| Tangible fixed assets | 22/27 | €2,200 | €5,194 | +€2,994 | +136% |
| Furniture and vehicles | 24 | €2,200 | €5,194 | +€2,994 | +136% |
| Financial fixed assets | 28 | €1,540,901 | €1,540,901 | = | 0.0% |
| Current assets | 29/58 | €482,296 | €542,092 | +€59,796 | +12.4% |
| Amounts receivable after more than one year | 29 | €5,000 | €30,000 | +€25,000 | +500% |
| Other amounts receivable | 291 | €5,000 | €30,000 | +€25,000 | +500% |
| Amounts receivable within one year | 40/41 | €426,772 | €419,038 | -€7,734 | -1.8% |
| Trade receivables | 40 | €0 | €847 | +€847 | |
| Other amounts receivable | 41 | €426,772 | €418,191 | -€8,581 | -2.0% |
| Cash at bank and in hand | 54/58 | €24,085 | €73,447 | +€49,362 | +205% |
| Deferred charges and accrued income | 490/1 | €26,439 | €19,607 | -€6,833 | -25.8% |
| Total equity and liabilities | 10/49 | €2,025,397 | €2,088,186 | +€62,790 | +3.1% |
| Equity | 10/15 | €655,078 | €709,866 | +€54,788 | +8.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €654,078 | €708,866 | +€54,788 | +8.4% |
| Distributable reserves | 133 | €654,078 | €708,866 | +€54,788 | +8.4% |
| Amounts payable | 17/49 | €1,370,318 | €1,378,320 | +€8,002 | +0.6% |
| Amounts payable after more than one year | 17 | €803,690 | €703,509 | -€100,181 | -12.5% |
| Financial debts | 170/4 | €803,690 | €703,509 | -€100,181 | -12.5% |
| Amounts payable within one year | 42/48 | €566,628 | €667,311 | +€100,683 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €96,274 | €100,181 | +€3,907 | +4.1% |
| Trade debts | 44 | €25,991 | €30,172 | +€4,181 | +16.1% |
| Suppliers | 440/4 | €25,991 | €30,172 | +€4,181 | +16.1% |
| Taxes, remuneration and social security | 45 | €103,389 | €0 | -€103,389 | -100% |
| Taxes | 450/3 | €103,389 | €0 | -€103,389 | -100% |
| Other amounts payable | 47/48 | €340,974 | €536,958 | +€195,984 | +57.5% |
| Accrued charges and deferred income | 492/3 | - | €7,500 | +€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,711 | €1,796 | -€915 | -33.8% |
| Other operating charges | 640/8 | €2,398 | €3,311 | +€913 | +38.1% |
| Non-recurring operating charges | 66A | €1,334 | €851 | -€483 | -36.2% |
| Gross operating margin | 9900 | €247,589 | €139,287 | -€108,302 | -43.7% |
| Operating profit (loss) | 9901 | €241,147 | €133,330 | -€107,817 | -44.7% |
| Financial income | 75/76B | €4,308 | €466 | -€3,842 | -89.2% |
| Recurring financial income | 75 | €4,308 | €466 | -€3,842 | -89.2% |
| Financial charges | 65/66B | €44,639 | €45,306 | +€667 | +1.5% |
| Recurring financial charges | 65 | €44,639 | €45,306 | +€667 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €200,816 | €88,489 | -€112,327 | -55.9% |
| Income taxes | 67/77 | €46,429 | €33,701 | -€12,727 | -27.4% |
| Profit (loss) for the period | 9904 | €154,387 | €54,788 | -€99,599 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €154,387 | €54,788 | -€99,599 | -64.5% |
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 13 October 2026 via checked.be.