iPROMACO: 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.
iPROMACO
Largest movements
- Tangible fixed assets -€21,257
down €21,257 (-13.6%), from €156,844 to €135,587
of which Furniture and vehicles: -€14,142
- Receivables within one year -€20,636
down €20,636 (-99.2%), from €20,800 to €163
- Cash +€15,734
up €15,734 (+14.1%), from €111,871 to €127,606
mainly Debts after one year (+€129,719) and Net result for the year (+€56,226)
- Debts after one year +€129,719
up €129,719 (+331.3%), from €39,157 to €168,877
- Reserves -€102,774
down €102,774 (-64.6%), from €159,177 to €56,403
- Other debts -€49,272
down €49,272 (-96.8%), from €50,899 to €1,627
- Tax, wage and social debts -€8,264
down €8,264 (-63.5%), from €13,008 to €4,744
of which Taxes: -€4,574
- Trade debts +€4,333
up €4,333 (+129.7%), from €3,342 to €7,675
- Gross operating margin -€7,444
down €7,444 (-7.2%), from €104,073 to €96,629
- Taxes -€1,260
down €1,260 (-7.5%), from €16,904 to €15,644
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 | €289,515 | €263,356 | -€26,159 | -9.0% |
| Fixed assets | 21/28 | €156,844 | €135,587 | -€21,257 | -13.6% |
| Tangible fixed assets | 22/27 | €156,844 | €135,587 | -€21,257 | -13.6% |
| Land and buildings | 22 | €97,918 | €91,327 | -€6,590 | -6.7% |
| Plant, machinery and equipment | 23 | €1,812 | €1,287 | -€525 | -29.0% |
| Furniture and vehicles | 24 | €57,114 | €42,972 | -€14,142 | -24.8% |
| Current assets | 29/58 | €132,671 | €127,769 | -€4,902 | -3.7% |
| Amounts receivable within one year | 40/41 | €20,800 | €163 | -€20,636 | -99.2% |
| Trade receivables | 40 | €20,800 | €163 | -€20,636 | -99.2% |
| Cash at bank and in hand | 54/58 | €111,871 | €127,606 | +€15,734 | +14.1% |
| Total equity and liabilities | 10/49 | €289,515 | €263,356 | -€26,159 | -9.0% |
| Equity | 10/15 | €177,777 | €75,003 | -€102,774 | -57.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,177 | €56,403 | -€102,774 | -64.6% |
| Distributable reserves | 133 | €159,177 | €56,403 | -€102,774 | -64.6% |
| Amounts payable | 17/49 | €111,738 | €188,353 | +€76,615 | +68.6% |
| Amounts payable after more than one year | 17 | €39,157 | €168,877 | +€129,719 | +331.3% |
| Financial debts | 170/4 | €39,157 | €168,877 | +€129,719 | +331.3% |
| Amounts payable within one year | 42/48 | €72,581 | €19,476 | -€53,104 | -73.2% |
| Current portion of amounts payable after more than one year | 42 | €5,333 | €5,431 | +€98 | +1.8% |
| Trade debts | 44 | €3,342 | €7,675 | +€4,333 | +129.7% |
| Suppliers | 440/4 | €3,342 | €7,675 | +€4,333 | +129.7% |
| Taxes, remuneration and social security | 45 | €13,008 | €4,744 | -€8,264 | -63.5% |
| Taxes | 450/3 | €9,318 | €4,744 | -€4,574 | -49.1% |
| Remuneration and social security | 454/9 | €3,690 | - | -€3,690 | |
| Other amounts payable | 47/48 | €50,899 | €1,627 | -€49,272 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,869 | €22,677 | -€192 | -0.8% |
| Other operating charges | 640/8 | €1,036 | €1,182 | +€146 | +14.1% |
| Gross operating margin | 9900 | €104,073 | €96,629 | -€7,444 | -7.2% |
| Operating profit (loss) | 9901 | €80,168 | €72,770 | -€7,398 | -9.2% |
| Financial charges | 65/66B | €929 | €900 | -€29 | -3.1% |
| Recurring financial charges | 65 | €929 | €900 | -€29 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €79,239 | €71,870 | -€7,369 | -9.3% |
| Income taxes | 67/77 | €16,904 | €15,644 | -€1,260 | -7.5% |
| Profit (loss) for the period | 9904 | €62,336 | €56,226 | -€6,110 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,336 | €56,226 | -€6,110 | -9.8% |
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 30 September 2026 via checked.be.