PROTIMS: 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.
PROTIMS
Largest movements
- Cash +€126,907
up €126,907 (+229.8%), from €55,216 to €182,123
mainly Net result for the year (+€109,548) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Receivables within one year +€6,440
up €6,440 (+8.8%), from €73,285 to €79,725
- Tangible fixed assets -€5,350
down €5,350 (-39.4%), from €13,588 to €8,238
- Profit (loss) carried forward +€109,548
up €109,548 (+77.2%), from €141,925 to €251,473
- Tax, wage and social debts -€25,578
down €25,578 (-86.6%), from €29,520 to €3,942
- Other debts -€5,351
down €5,351 (-45.6%), from €11,735 to €6,384
- Financial income +€4,083
up €4,083 (+3269.8%), from €125 to €4,208
- Gross operating margin +€2,852
up €2,852 (+2.0%), from €139,858 to €142,710
- Taxes +€2,130
up €2,130 (+7.2%), from €29,520 to €31,650
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 | €242,849 | €322,738 | +€79,889 | +32.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €13,588 | €8,238 | -€5,350 | -39.4% |
| Tangible fixed assets | 22/27 | €13,588 | €8,238 | -€5,350 | -39.4% |
| Furniture and vehicles | 24 | €13,588 | €8,238 | -€5,350 | -39.4% |
| Current assets | 29/58 | €229,262 | €314,500 | +€85,239 | +37.2% |
| Amounts receivable within one year | 40/41 | €73,285 | €79,725 | +€6,440 | +8.8% |
| Trade receivables | 40 | €73,285 | €79,725 | +€6,440 | +8.8% |
| Current investments | 50/53 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €55,216 | €182,123 | +€126,907 | +229.8% |
| Deferred charges and accrued income | 490/1 | €760 | €2,652 | +€1,891 | +248.8% |
| Total equity and liabilities | 10/49 | €242,849 | €322,738 | +€79,889 | +32.9% |
| Equity | 10/15 | €148,925 | €258,473 | +€109,548 | +73.6% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,925 | €251,473 | +€109,548 | +77.2% |
| Amounts payable | 17/49 | €93,925 | €64,265 | -€29,660 | -31.6% |
| Amounts payable within one year | 42/48 | €93,925 | €64,265 | -€29,660 | -31.6% |
| Trade debts | 44 | €52,669 | €53,939 | +€1,270 | +2.4% |
| Suppliers | 440/4 | €52,669 | €53,939 | +€1,270 | +2.4% |
| Taxes, remuneration and social security | 45 | €29,520 | €3,942 | -€25,578 | -86.6% |
| Taxes | 450/3 | €29,520 | €3,942 | -€25,578 | -86.6% |
| Other amounts payable | 47/48 | €11,735 | €6,384 | -€5,351 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,384 | €5,350 | -€1,034 | -16.2% |
| Other operating charges | 640/8 | €295 | €301 | +€6 | +2.0% |
| Gross operating margin | 9900 | €139,858 | €142,710 | +€2,852 | +2.0% |
| Operating profit (loss) | 9901 | €133,180 | €137,059 | +€3,879 | +2.9% |
| Financial income | 75/76B | €125 | €4,208 | +€4,083 | +3269.8% |
| Recurring financial income | 75 | €125 | €4,208 | +€4,083 | +3269.8% |
| Financial charges | 65/66B | €62 | €69 | +€6 | +10.3% |
| Recurring financial charges | 65 | €62 | €69 | +€6 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €133,242 | €141,199 | +€7,956 | +6.0% |
| Income taxes | 67/77 | €29,520 | €31,650 | +€2,130 | +7.2% |
| Profit (loss) for the period | 9904 | €103,722 | €109,548 | +€5,826 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,722 | €109,548 | +€5,826 | +5.6% |
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 29 September 2026 via checked.be.