PROM-TEC: 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.
PROM-TEC
Largest movements
- Tangible fixed assets -€98,489
down €98,489 (-13.0%), from €759,436 to €660,946
of which Land and buildings: -€97,545
- Cash +€79,218
up €79,218 (+34.6%), from €228,927 to €308,145
mainly Investment in fixed assets (net) (+€66,595) and Net result for the year (+€61,066)
- Receivables within one year +€69,259
up €69,259 (+125.9%), from €55,009 to €124,268
of which Other amounts receivable: +€68,906
- Reserves +€61,066
up €61,066 (+7.3%), from €842,244 to €903,310
of which Distributable reserves: +€63,121
- Current portion of long-term debt -€21,959
down €21,959 (-67.6%), from €32,475 to €10,515
- Trade debts +€20,926
up €20,926 (+617.7%), from €3,388 to €24,314
- Depreciation -€12,714
down €12,714 (-28.5%), from €44,609 to €31,895
- Gross operating margin +€3,743
up €3,743 (+2.6%), from €142,479 to €146,222
- Other operating charges +€2,645
up €2,645 (+16.3%), from €16,229 to €18,874
- Taxes +€2,533
up €2,533 (+9.1%), from €27,715 to €30,248
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 | €1,051,166 | €1,103,131 | +€51,965 | +4.9% |
| Fixed assets | 21/28 | €760,773 | €662,284 | -€98,489 | -12.9% |
| Tangible fixed assets | 22/27 | €759,436 | €660,946 | -€98,489 | -13.0% |
| Land and buildings | 22 | €755,015 | €657,470 | -€97,545 | -12.9% |
| Plant, machinery and equipment | 23 | €4,372 | €3,476 | -€895 | -20.5% |
| Furniture and vehicles | 24 | €49 | €0 | -€49 | -100.0% |
| Financial fixed assets | 28 | €1,337 | €1,337 | = | 0.0% |
| Current assets | 29/58 | €290,393 | €440,847 | +€150,454 | +51.8% |
| Amounts receivable within one year | 40/41 | €55,009 | €124,268 | +€69,259 | +125.9% |
| Trade receivables | 40 | €3,930 | €4,283 | +€353 | +9.0% |
| Other amounts receivable | 41 | €51,079 | €119,984 | +€68,906 | +134.9% |
| Cash at bank and in hand | 54/58 | €228,927 | €308,145 | +€79,218 | +34.6% |
| Deferred charges and accrued income | 490/1 | €6,458 | €8,435 | +€1,977 | +30.6% |
| Total equity and liabilities | 10/49 | €1,051,166 | €1,103,131 | +€51,965 | +4.9% |
| Equity | 10/15 | €904,244 | €965,310 | +€61,066 | +6.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €842,244 | €903,310 | +€61,066 | +7.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,621 | €40,566 | -€2,055 | -4.8% |
| Distributable reserves | 133 | €793,423 | €856,544 | +€63,121 | +8.0% |
| Provisions and deferred taxes | 16 | €21,947 | €20,888 | -€1,058 | -4.8% |
| Deferred taxes | 168 | €21,947 | €20,888 | -€1,058 | -4.8% |
| Amounts payable | 17/49 | €124,975 | €116,933 | -€8,043 | -6.4% |
| Amounts payable after more than one year | 17 | €76,417 | €65,902 | -€10,515 | -13.8% |
| Financial debts | 170/4 | €60,787 | €50,272 | -€10,515 | -17.3% |
| Other amounts payable | 178/9 | €15,630 | €15,630 | = | 0.0% |
| Amounts payable within one year | 42/48 | €48,558 | €50,216 | +€1,658 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €32,475 | €10,515 | -€21,959 | -67.6% |
| Trade debts | 44 | €3,388 | €24,314 | +€20,926 | +617.7% |
| Suppliers | 440/4 | €3,388 | €24,314 | +€20,926 | +617.7% |
| Taxes, remuneration and social security | 45 | €12,696 | €15,386 | +€2,691 | +21.2% |
| Taxes | 450/3 | €12,696 | €15,386 | +€2,691 | +21.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €815 | +€815 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,609 | €31,895 | -€12,714 | -28.5% |
| Other operating charges | 640/8 | €16,229 | €18,874 | +€2,645 | +16.3% |
| Non-recurring operating charges | 66A | - | €6,595 | +€6,595 | |
| Gross operating margin | 9900 | €142,479 | €146,222 | +€3,743 | +2.6% |
| Operating profit (loss) | 9901 | €81,642 | €88,859 | +€7,217 | +8.8% |
| Financial income | 75/76B | €4,602 | €3,664 | -€938 | -20.4% |
| Recurring financial income | 75 | €4,602 | €3,664 | -€938 | -20.4% |
| Financial charges | 65/66B | €3,599 | €2,268 | -€1,331 | -37.0% |
| Recurring financial charges | 65 | €3,599 | €2,268 | -€1,331 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €82,645 | €90,256 | +€7,611 | +9.2% |
| Transfer from deferred taxes | 780 | €1,058 | €1,058 | = | 0.0% |
| Income taxes | 67/77 | €27,715 | €30,248 | +€2,533 | +9.1% |
| Profit (loss) for the period | 9904 | €55,988 | €61,066 | +€5,077 | +9.1% |
| Transfer from tax-exempt reserves | 789 | €2,055 | €2,055 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,044 | €63,121 | +€5,077 | +8.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.