I-PROMO: 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.
I-PROMO
Largest movements
- Current investments +€15,000
up €15,000 (+15.0%), from €100,000 to €115,000
- Reserves +€20,094
up €20,094 (+3.6%), from €556,839 to €576,933
of which Distributable reserves: +€27,206
- Tax, wage and social debts -€7,506
down €7,506 (-62.6%), from €11,998 to €4,492
- Taxes -€1,192
down €1,192 (-10.3%), from €11,517 to €10,325
- Gross operating margin +€783
up €783 (+3.6%), from €21,868 to €22,651
- Financial income +€724
up €724 (+4.8%), from €15,166 to €15,890
- Other operating charges +€430
up €430 (+9.4%), from €4,573 to €5,004
- Depreciation +€262
up €262 (+9.4%), from €2,797 to €3,059
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 | €707,993 | €723,420 | +€15,426 | +2.2% |
| Fixed assets | 21/28 | €586,130 | €584,901 | -€1,230 | -0.2% |
| Tangible fixed assets | 22/27 | €261,130 | €259,901 | -€1,230 | -0.5% |
| Land and buildings | 22 | €261,130 | €258,333 | -€2,797 | -1.1% |
| Furniture and vehicles | 24 | - | €1,567 | +€1,567 | |
| Financial fixed assets | 28 | €325,000 | €325,000 | = | 0.0% |
| Current assets | 29/58 | €121,863 | €138,519 | +€16,656 | +13.7% |
| Amounts receivable within one year | 40/41 | €1,386 | €0 | -€1,386 | -100% |
| Other amounts receivable | 41 | €1,386 | €0 | -€1,386 | -100% |
| Current investments | 50/53 | €100,000 | €115,000 | +€15,000 | +15.0% |
| Cash at bank and in hand | 54/58 | €15,006 | €19,119 | +€4,113 | +27.4% |
| Deferred charges and accrued income | 490/1 | €5,471 | €4,401 | -€1,071 | -19.6% |
| Total equity and liabilities | 10/49 | €707,993 | €723,420 | +€15,426 | +2.2% |
| Equity | 10/15 | €688,839 | €708,933 | +€20,094 | +2.9% |
| Contributions | 10/11 | €132,000 | €132,000 | = | 0.0% |
| Reserves | 13 | €556,839 | €576,933 | +€20,094 | +3.6% |
| Tax-exempt reserves | 132 | €193,655 | €186,543 | -€7,112 | -3.7% |
| Distributable reserves | 133 | €363,184 | €390,390 | +€27,206 | +7.5% |
| Amounts payable | 17/49 | €19,154 | €14,487 | -€4,668 | -24.4% |
| Amounts payable within one year | 42/48 | €18,813 | €12,649 | -€6,164 | -32.8% |
| Trade debts | 44 | €6,430 | €7,772 | +€1,342 | +20.9% |
| Suppliers | 440/4 | €6,430 | €7,772 | +€1,342 | +20.9% |
| Taxes, remuneration and social security | 45 | €11,998 | €4,492 | -€7,506 | -62.6% |
| Taxes | 450/3 | €11,998 | €4,492 | -€7,506 | -62.6% |
| Other amounts payable | 47/48 | €385 | €385 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €342 | €1,838 | +€1,496 | +438% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,797 | €3,059 | +€262 | +9.4% |
| Other operating charges | 640/8 | €4,573 | €5,004 | +€430 | +9.4% |
| Gross operating margin | 9900 | €21,868 | €22,651 | +€783 | +3.6% |
| Operating profit (loss) | 9901 | €14,497 | €14,589 | +€91 | +0.6% |
| Financial income | 75/76B | €15,166 | €15,890 | +€724 | +4.8% |
| Recurring financial income | 75 | €15,166 | €15,890 | +€724 | +4.8% |
| Financial charges | 65/66B | €65 | €60 | -€5 | -7.7% |
| Recurring financial charges | 65 | €65 | €60 | -€5 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €29,599 | €30,419 | +€821 | +2.8% |
| Income taxes | 67/77 | €11,517 | €10,325 | -€1,192 | -10.3% |
| Profit (loss) for the period | 9904 | €18,081 | €20,094 | +€2,013 | +11.1% |
| Transfer from tax-exempt reserves | 789 | €7,104 | €7,112 | +€8 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,185 | €27,206 | +€2,021 | +8.0% |
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 15 October 2026 via checked.be.