PROTIMA: 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.
PROTIMA
Largest movements
- Cash -€5,967
down €5,967 (-51.2%), from €11,663 to €5,695
mainly Other debts (-€4,305) and Stocks and contracts (-€1,900)
- Stocks and contracts +€1,900
up €1,900 (+7.0%), from €27,303 to €29,203
- Receivables within one year -€1,322
down €1,322 (-80.4%), from €1,645 to €323
- Other debts -€4,305
down €4,305 (-2.8%), from €153,916 to €149,611
- Trade debts -€1,590
down €1,590 (-68.2%), from €2,331 to €741
- Profit (loss) carried forward +€437
up €437 (+0.4%), from -€119,136 to -€118,700
- Gross operating margin -€4,880
down €4,880 (-49.9%), from €9,786 to €4,906
- Financial charges +€718
up €718 (+27.6%), from €2,602 to €3,320
- Other operating charges -€709
down €709 (-38.1%), from €1,859 to €1,150
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 | €43,311 | €37,921 | -€5,390 | -12.4% |
| Fixed assets | 21/28 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €40,611 | €35,221 | -€5,390 | -13.3% |
| Stocks and contracts in progress | 3 | €27,303 | €29,203 | +€1,900 | +7.0% |
| Stocks | 30/36 | €27,303 | €29,203 | +€1,900 | +7.0% |
| Amounts receivable within one year | 40/41 | €1,645 | €323 | -€1,322 | -80.4% |
| Other amounts receivable | 41 | €1,645 | €323 | -€1,322 | -80.4% |
| Cash at bank and in hand | 54/58 | €11,663 | €5,695 | -€5,967 | -51.2% |
| Total equity and liabilities | 10/49 | €43,311 | €37,921 | -€5,390 | -12.4% |
| Equity | 10/15 | -€112,936 | -€112,500 | +€437 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€119,136 | -€118,700 | +€437 | +0.4% |
| Amounts payable | 17/49 | €156,247 | €150,421 | -€5,826 | -3.7% |
| Amounts payable within one year | 42/48 | €156,247 | €150,352 | -€5,895 | -3.8% |
| Trade debts | 44 | €2,331 | €741 | -€1,590 | -68.2% |
| Suppliers | 440/4 | €2,331 | €741 | -€1,590 | -68.2% |
| Other amounts payable | 47/48 | €153,916 | €149,611 | -€4,305 | -2.8% |
| Accrued charges and deferred income | 492/3 | - | €69 | +€69 | |
| Other operating charges | 640/8 | €1,859 | €1,150 | -€709 | -38.1% |
| Gross operating margin | 9900 | €9,786 | €4,906 | -€4,880 | -49.9% |
| Operating profit (loss) | 9901 | €7,927 | €3,756 | -€4,171 | -52.6% |
| Financial charges | 65/66B | €2,602 | €3,320 | +€718 | +27.6% |
| Recurring financial charges | 65 | €2,602 | €3,320 | +€718 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €5,325 | €437 | -€4,889 | -91.8% |
| Profit (loss) for the period | 9904 | €5,325 | €437 | -€4,889 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,325 | €437 | -€4,889 | -91.8% |
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 19 October 2026 via checked.be.