COMME PROMIS: 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.
COMME PROMIS
Largest movements
- Tangible fixed assets -€44,126
down €44,126 (-8.7%), from €509,881 to €465,755
of which Furniture and vehicles: -€23,258
- Receivables within one year -€25,703
down €25,703 (-27.2%), from €94,459 to €68,757
of which Other amounts receivable: -€24,385
- Reserves -€59,274
down €59,274 (-10.8%), from €548,459 to €489,185
of which Distributable reserves: -€57,206
- Gross operating margin -€181,617
down €181,617, from €177,530 to -€4,087
- Financial income -€150,182
down €150,182 (-100.0%), from €150,239 to €57
- Other operating charges -€12,023
down €12,023 (-69.4%), from €17,333 to €5,310
- Financial charges -€4,858
down €4,858 (-47.2%), from €10,294 to €5,436
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 | €1,196,302 | €1,117,617 | -€78,685 | -6.6% |
| Fixed assets | 21/28 | €1,090,631 | €1,046,505 | -€44,126 | -4.0% |
| Tangible fixed assets | 22/27 | €509,881 | €465,755 | -€44,126 | -8.7% |
| Land and buildings | 22 | €455,798 | €435,576 | -€20,223 | -4.4% |
| Plant, machinery and equipment | 23 | €3,881 | €3,236 | -€645 | -16.6% |
| Furniture and vehicles | 24 | €50,202 | €26,944 | -€23,258 | -46.3% |
| Financial fixed assets | 28 | €580,750 | €580,750 | = | 0.0% |
| Current assets | 29/58 | €105,671 | €71,111 | -€34,559 | -32.7% |
| Amounts receivable within one year | 40/41 | €94,459 | €68,757 | -€25,703 | -27.2% |
| Trade receivables | 40 | €6,246 | €4,928 | -€1,318 | -21.1% |
| Other amounts receivable | 41 | €88,214 | €63,829 | -€24,385 | -27.6% |
| Current investments | 50/53 | €5,376 | €0 | -€5,376 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,414 | €2,355 | -€3,059 | -56.5% |
| Deferred charges and accrued income | 490/1 | €421 | €0 | -€421 | -100.0% |
| Total equity and liabilities | 10/49 | €1,196,302 | €1,117,617 | -€78,685 | -6.6% |
| Equity | 10/15 | €991,309 | €932,035 | -€59,274 | -6.0% |
| Contributions | 10/11 | €442,850 | €442,850 | = | 0.0% |
| Reserves | 13 | €548,459 | €489,185 | -€59,274 | -10.8% |
| Tax-exempt reserves | 132 | €39,253 | €37,184 | -€2,069 | -5.3% |
| Distributable reserves | 133 | €509,206 | €452,000 | -€57,206 | -11.2% |
| Provisions and deferred taxes | 16 | €16,488 | €15,619 | -€869 | -5.3% |
| Deferred taxes | 168 | €16,488 | €15,619 | -€869 | -5.3% |
| Amounts payable | 17/49 | €188,504 | €169,963 | -€18,542 | -9.8% |
| Amounts payable after more than one year | 17 | €126,384 | €125,000 | -€1,384 | -1.1% |
| Financial debts | 170/4 | €1,384 | €0 | -€1,384 | -100.0% |
| Other amounts payable | 178/9 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,121 | €39,963 | -€17,158 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €5,480 | €1,384 | -€4,096 | -74.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,842 | €2,015 | -€826 | -29.1% |
| Suppliers | 440/4 | €2,842 | €2,015 | -€826 | -29.1% |
| Taxes, remuneration and social security | 45 | €1,122 | €21 | -€1,101 | -98.1% |
| Taxes | 450/3 | €1,122 | €21 | -€1,101 | -98.1% |
| Other amounts payable | 47/48 | €47,677 | €36,543 | -€11,135 | -23.4% |
| Accrued charges and deferred income | 492/3 | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,239 | €45,266 | +€26 | +0.1% |
| Other operating charges | 640/8 | €17,333 | €5,310 | -€12,023 | -69.4% |
| Gross operating margin | 9900 | €177,530 | -€4,087 | -€181,617 | |
| Operating profit (loss) | 9901 | €114,958 | -€54,662 | -€169,620 | |
| Financial income | 75/76B | €150,239 | €57 | -€150,182 | -100.0% |
| Recurring financial income | 75 | €150,239 | €57 | -€150,182 | -100.0% |
| Financial charges | 65/66B | €10,294 | €5,436 | -€4,858 | -47.2% |
| Recurring financial charges | 65 | €10,294 | €5,436 | -€4,858 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €254,904 | -€60,041 | -€314,944 | |
| Transfer from deferred taxes | 780 | €869 | €869 | = | 0.0% |
| Income taxes | 67/77 | €1,853 | €103 | -€1,750 | -94.4% |
| Profit (loss) for the period | 9904 | €253,919 | -€59,274 | -€313,194 | |
| Transfer from tax-exempt reserves | 789 | €2,069 | €2,069 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €255,988 | -€57,206 | -€313,194 |
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.