Proverma: 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.
Proverma
Largest movements
- Current investments +€797,419
up €797,419 (+14.2%), from €5.6m to €6.4m
- Reserves +€742,180
up €742,180 (+61.3%), from €1.2m to €2.0m
of which Distributable reserves: +€742,180
- Financial income +€424,330
up €424,330 (+43.2%), from €982,451 to €1.4m
- Financial charges +€143,483
up €143,483 (+561.7%), from €25,545 to €169,028
- Taxes +€95,488
up €95,488 (+36.4%), from €262,011 to €357,499
- Other operating charges -€1,437
down €1,437 (-8.7%), from €16,508 to €15,072
- Gross operating margin +€1,435
up €1,435 (+1.4%), from -€99,657 to -€98,223
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 | €6,055,006 | €6,833,579 | +€778,572 | +12.9% |
| Fixed assets | 21/28 | €427,193 | €404,220 | -€22,973 | -5.4% |
| Tangible fixed assets | 22/27 | €160,592 | €137,618 | -€22,973 | -14.3% |
| Land and buildings | 22 | €133,947 | €122,205 | -€11,742 | -8.8% |
| Plant, machinery and equipment | 23 | €476 | €1,806 | +€1,329 | +279.1% |
| Furniture and vehicles | 24 | €26,168 | €13,607 | -€12,561 | -48.0% |
| Financial fixed assets | 28 | €266,601 | €266,601 | = | 0.0% |
| Current assets | 29/58 | €5,627,814 | €6,429,359 | +€801,546 | +14.2% |
| Current investments | 50/53 | €5,617,903 | €6,415,322 | +€797,419 | +14.2% |
| Cash at bank and in hand | 54/58 | €9,910 | €14,037 | +€4,126 | +41.6% |
| Total equity and liabilities | 10/49 | €6,055,006 | €6,833,579 | +€778,572 | +12.9% |
| Equity | 10/15 | €5,371,746 | €6,113,934 | +€742,187 | +13.8% |
| Contributions | 10/11 | €1,088,077 | €1,088,077 | = | 0.0% |
| Capital | 10 | €962,000 | €962,000 | = | 0.0% |
| Issued capital | 100 | €962,000 | €962,000 | = | 0.0% |
| Contributions outside capital | 11 | €126,077 | €126,077 | = | 0.0% |
| Share premium | 1100/10 | €126,077 | €126,077 | = | 0.0% |
| Reserves | 13 | €1,211,090 | €1,953,270 | +€742,180 | +61.3% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Legal reserve | 130 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €1,190,090 | €1,932,270 | +€742,180 | +62.4% |
| Profit (loss) carried forward | 14 | €3,072,579 | €3,072,587 | +€7 | 0.0% |
| Amounts payable | 17/49 | €683,260 | €719,645 | +€36,385 | +5.3% |
| Amounts payable within one year | 42/48 | €683,260 | €719,645 | +€36,385 | +5.3% |
| Taxes, remuneration and social security | 45 | €272,707 | €335,431 | +€62,725 | +23.0% |
| Taxes | 450/3 | €272,707 | €335,431 | +€62,725 | +23.0% |
| Other amounts payable | 47/48 | €410,553 | €384,214 | -€26,340 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,027 | €24,772 | +€745 | +3.1% |
| Other operating charges | 640/8 | €16,508 | €15,072 | -€1,437 | -8.7% |
| Gross operating margin | 9900 | -€99,657 | -€98,223 | +€1,435 | +1.4% |
| Operating profit (loss) | 9901 | -€140,192 | -€138,066 | +€2,126 | +1.5% |
| Financial income | 75/76B | €982,451 | €1,406,781 | +€424,330 | +43.2% |
| Recurring financial income | 75 | €982,451 | €1,406,781 | +€424,330 | +43.2% |
| Financial charges | 65/66B | €25,545 | €169,028 | +€143,483 | +561.7% |
| Recurring financial charges | 65 | €25,545 | €169,028 | +€143,483 | +561.7% |
| Profit (loss) for the period before taxes | 9903 | €816,714 | €1,099,687 | +€282,973 | +34.6% |
| Income taxes | 67/77 | €262,011 | €357,499 | +€95,488 | +36.4% |
| Profit (loss) for the period | 9904 | €554,703 | €742,187 | +€187,485 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €554,703 | €742,187 | +€187,485 | +33.8% |
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 11 October 2026 via checked.be.