De Promotiewinkel: 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.
De Promotiewinkel
Largest movements
- Stocks and contracts +€38,063
up €38,063 (+47.1%), from €80,847 to €118,910
- Cash +€4,993
up €4,993 (+75.1%), from €6,653 to €11,646
mainly Trade debts (+€72,841) and Depreciation (+€5,562)
- Deferred charges and accrued income -€2,786
no longer reported in 2025 (was €2,786)
- Tangible fixed assets +€2,446
up €2,446 (+2.5%), from €96,371 to €98,816
of which Furniture and vehicles: +€5,790
- Trade debts +€72,841
up €72,841 (+159%), from €45,714 to €118,555
- Profit (loss) carried forward -€17,355
new in 2025: -€17,355
- Short-term financial debts -€9,719
no longer reported in 2025 (was €9,719)
- Debts after one year -€8,068
down €8,068 (-11.0%), from €73,150 to €65,082
- Other debts +€3,178
up €3,178 (+8.5%), from €37,357 to €40,535
- Gross operating margin -€24,778
down €24,778, from €20,780 to -€3,999
- Financial charges +€3,380
up €3,380 (+83.6%), from €4,044 to €7,424
- Taxes -€2,318
no longer reported in 2025 (was €2,318)
- Other operating charges +€1,618
up €1,618 (+1,131%), from €143 to €1,761
- Financial income +€1,391
new in 2025: €1,391
of which Non-recurring financial income: +€922
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 | €193,533 | €237,731 | +€44,198 | +22.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €96,371 | €98,816 | +€2,446 | +2.5% |
| Tangible fixed assets | 22/27 | €96,371 | €98,816 | +€2,446 | +2.5% |
| Land and buildings | 22 | €94,147 | €90,139 | -€4,008 | -4.3% |
| Plant, machinery and equipment | 23 | €552 | €1,217 | +€664 | +120% |
| Furniture and vehicles | 24 | €1,671 | €7,461 | +€5,790 | +346% |
| Current assets | 29/58 | €97,163 | €138,915 | +€41,752 | +43.0% |
| Stocks and contracts in progress | 3 | €80,847 | €118,910 | +€38,063 | +47.1% |
| Stocks | 30/36 | €80,847 | €118,910 | +€38,063 | +47.1% |
| Amounts receivable within one year | 40/41 | €6,877 | €8,359 | +€1,482 | +21.6% |
| Trade receivables | 40 | - | €158 | +€158 | |
| Other amounts receivable | 41 | €6,877 | €8,201 | +€1,324 | +19.3% |
| Cash at bank and in hand | 54/58 | €6,653 | €11,646 | +€4,993 | +75.1% |
| Deferred charges and accrued income | 490/1 | €2,786 | - | -€2,786 | |
| Total equity and liabilities | 10/49 | €193,533 | €237,731 | +€44,198 | +22.8% |
| Equity | 10/15 | €16,858 | -€496 | -€17,355 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €11,858 | €11,858 | = | 0.0% |
| Distributable reserves | 133 | €11,858 | €11,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,355 | -€17,355 | |
| Amounts payable | 17/49 | €176,675 | €238,227 | +€61,552 | +34.8% |
| Amounts payable after more than one year | 17 | €73,150 | €65,082 | -€8,068 | -11.0% |
| Financial debts | 170/4 | €73,150 | €65,082 | -€8,068 | -11.0% |
| Amounts payable within one year | 42/48 | €103,525 | €173,145 | +€69,620 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €7,684 | €8,068 | +€383 | +5.0% |
| Financial debts | 43 | €9,719 | - | -€9,719 | |
| Credit institutions | 430/8 | €9,719 | - | -€9,719 | |
| Trade debts | 44 | €45,714 | €118,555 | +€72,841 | +159% |
| Suppliers | 440/4 | €45,714 | €118,555 | +€72,841 | +159% |
| Taxes, remuneration and social security | 45 | €3,051 | €5,988 | +€2,937 | +96.3% |
| Taxes | 450/3 | €3,051 | €3,051 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €2,937 | +€2,937 | |
| Other amounts payable | 47/48 | €37,357 | €40,535 | +€3,178 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,331 | €5,562 | +€1,231 | +28.4% |
| Other operating charges | 640/8 | €143 | €1,761 | +€1,618 | +1,131% |
| Non-recurring operating charges | 66A | €1,019 | - | -€1,019 | |
| Gross operating margin | 9900 | €20,780 | -€3,999 | -€24,778 | |
| Operating profit (loss) | 9901 | €15,286 | -€11,322 | -€26,608 | |
| Financial income | 75/76B | - | €1,391 | +€1,391 | |
| Recurring financial income | 75 | - | €469 | +€469 | |
| Non-recurring financial income | 76B | - | €922 | +€922 | |
| Financial charges | 65/66B | €4,044 | €7,424 | +€3,380 | +83.6% |
| Recurring financial charges | 65 | €4,044 | €7,424 | +€3,380 | +83.6% |
| Profit (loss) for the period before taxes | 9903 | €11,242 | -€17,355 | -€28,597 | |
| Income taxes | 67/77 | €2,318 | - | -€2,318 | |
| Profit (loss) for the period | 9904 | €8,925 | -€17,355 | -€26,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,925 | -€17,355 | -€26,279 |
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 31 October 2026 via checked.be.