PROMACH: 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.
PROMACH
Largest movements
- Cash +€72,509
up €72,509 (+117%), from €61,856 to €134,366
mainly Other debts (+€255,000) and Net result for the year (+€45,702)
- Tangible fixed assets -€20,563
down €20,563 (-4.1%), from €499,759 to €479,195
of which Furniture and vehicles: -€20,563
- Other debts +€255,000
up €255,000 (+72.9%), from €350,000 to €605,000
- Profit (loss) carried forward -€209,298
down €209,298 (-99.8%), from €209,692 to €393
- Tax, wage and social debts +€6,825
up €6,825 (+98.4%), from €6,938 to €13,763
- Depreciation -€45,396
down €45,396 (-68.8%), from €65,959 to €20,563
- Taxes +€16,467
up €16,467 (+275%), from €5,980 to €22,447
- Gross operating margin +€14,115
up €14,115 (+18.4%), from €76,595 to €90,711
- Other operating charges -€5,806
down €5,806 (-74.8%), from €7,764 to €1,958
- Financial income -€3,301
down €3,301 (-100%), from €3,301 to €0
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 | €577,202 | €626,712 | +€49,510 | +8.6% |
| Fixed assets | 21/28 | €499,759 | €479,195 | -€20,563 | -4.1% |
| Tangible fixed assets | 22/27 | €499,759 | €479,195 | -€20,563 | -4.1% |
| Land and buildings | 22 | €405,000 | €405,000 | = | 0.0% |
| Furniture and vehicles | 24 | €94,759 | €74,195 | -€20,563 | -21.7% |
| Current assets | 29/58 | €77,444 | €147,517 | +€70,073 | +90.5% |
| Amounts receivable within one year | 40/41 | €15,587 | €13,151 | -€2,436 | -15.6% |
| Trade receivables | 40 | €328 | €12,320 | +€11,991 | +3,651% |
| Other amounts receivable | 41 | €15,259 | €832 | -€14,427 | -94.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €61,856 | €134,366 | +€72,509 | +117% |
| Total equity and liabilities | 10/49 | €577,202 | €626,712 | +€49,510 | +8.6% |
| Equity | 10/15 | €217,192 | €7,893 | -€209,298 | -96.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,692 | €393 | -€209,298 | -99.8% |
| Amounts payable | 17/49 | €360,010 | €618,819 | +€258,808 | +71.9% |
| Amounts payable within one year | 42/48 | €360,010 | €618,819 | +€258,808 | +71.9% |
| Trade debts | 44 | €3,072 | €56 | -€3,017 | -98.2% |
| Suppliers | 440/4 | €3,072 | €56 | -€3,017 | -98.2% |
| Taxes, remuneration and social security | 45 | €6,938 | €13,763 | +€6,825 | +98.4% |
| Taxes | 450/3 | €6,938 | €13,763 | +€6,825 | +98.4% |
| Other amounts payable | 47/48 | €350,000 | €605,000 | +€255,000 | +72.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,959 | €20,563 | -€45,396 | -68.8% |
| Other operating charges | 640/8 | €7,764 | €1,958 | -€5,806 | -74.8% |
| Gross operating margin | 9900 | €76,595 | €90,711 | +€14,115 | +18.4% |
| Operating profit (loss) | 9901 | €2,873 | €68,190 | +€65,317 | +2,274% |
| Financial income | 75/76B | €3,301 | €0 | -€3,301 | -100% |
| Recurring financial income | 75 | €3,301 | €0 | -€3,301 | -100% |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €6,130 | €68,149 | +€62,019 | +1,012% |
| Income taxes | 67/77 | €5,980 | €22,447 | +€16,467 | +275% |
| Profit (loss) for the period | 9904 | €150 | €45,702 | +€45,552 | +30,380% |
| Profit (loss) for the period to be appropriated | 9905 | €150 | €45,702 | +€45,552 | +30,380% |
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 18 October 2026 via checked.be.