PROMACIS: 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.
PROMACIS
Largest movements
- Receivables within one year +€8,619
up €8,619 (+19.8%), from €43,457 to €52,077
of which Other amounts receivable: +€4,816
- Tangible fixed assets -€2,008
down €2,008 (-29.5%), from €6,806 to €4,798
of which Plant, machinery and equipment: -€1,576
- Short-term financial debts +€5,577
up €5,577 (+65.0%), from €8,585 to €14,162
- Reserves +€3,935
up €3,935 (+7.2%), from €54,354 to €58,289
of which Distributable reserves: +€3,935
- Trade debts -€1,930
no longer reported in 2025 (was €1,930)
- Tax, wage and social debts -€1,021
down €1,021 (-95.7%), from €1,066 to €45
- Turnover -€109,388
no longer reported in 2025 (was €109,388)
- Purchases and services -€58,729
down €58,729 (-58.5%), from €100,375 to €41,645
- Taxes +€5,351
up €5,351, from -€547 to €4,804
- Gross operating margin +€2,127
up €2,127 (+12.1%), from €17,641 to €19,768
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,745 | €57,306 | +€6,561 | +12.9% |
| Fixed assets | 21/28 | €6,806 | €4,798 | -€2,008 | -29.5% |
| Tangible fixed assets | 22/27 | €6,806 | €4,798 | -€2,008 | -29.5% |
| Plant, machinery and equipment | 23 | €2,615 | €1,038 | -€1,576 | -60.3% |
| Furniture and vehicles | 24 | €4,191 | €3,760 | -€432 | -10.3% |
| Current assets | 29/58 | €43,939 | €52,508 | +€8,569 | +19.5% |
| Amounts receivable within one year | 40/41 | €43,457 | €52,077 | +€8,619 | +19.8% |
| Trade receivables | 40 | €60 | €3,863 | +€3,803 | +6,342% |
| Other amounts receivable | 41 | €43,397 | €48,213 | +€4,816 | +11.1% |
| Deferred charges and accrued income | 490/1 | €482 | €431 | -€50 | -10.4% |
| Total equity and liabilities | 10/49 | €50,745 | €57,306 | +€6,561 | +12.9% |
| Equity | 10/15 | €34,164 | €38,099 | +€3,935 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,354 | €58,289 | +€3,935 | +7.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,494 | €56,429 | +€3,935 | +7.5% |
| Profit (loss) carried forward | 14 | -€38,790 | -€38,790 | = | 0.0% |
| Amounts payable | 17/49 | €16,581 | €19,207 | +€2,626 | +15.8% |
| Amounts payable within one year | 42/48 | €16,581 | €19,207 | +€2,626 | +15.8% |
| Financial debts | 43 | €8,585 | €14,162 | +€5,577 | +65.0% |
| Credit institutions | 430/8 | €8,585 | €14,162 | +€5,577 | +65.0% |
| Trade debts | 44 | €1,930 | - | -€1,930 | |
| Suppliers | 440/4 | €1,930 | - | -€1,930 | |
| Taxes, remuneration and social security | 45 | €1,066 | €45 | -€1,021 | -95.7% |
| Taxes | 450/3 | €1,066 | €45 | -€1,021 | -95.7% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Turnover | 70 | €109,388 | - | -€109,388 | |
| Non-recurring operating income | 76A | - | €102 | +€102 | |
| Goods, raw materials, services and sundry goods | 60/61 | €100,375 | €41,645 | -€58,729 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,170 | €3,814 | -€356 | -8.5% |
| Other operating charges | 640/8 | €1,071 | €597 | -€474 | -44.3% |
| Gross operating margin | 9900 | €17,641 | €19,768 | +€2,127 | +12.1% |
| Operating profit (loss) | 9901 | €12,400 | €15,357 | +€2,958 | +23.9% |
| Financial income | 75/76B | €78 | €0 | -€78 | -100.0% |
| Recurring financial income | 75 | €78 | €0 | -€78 | -100.0% |
| Financial charges | 65/66B | €1,401 | €1,618 | +€217 | +15.5% |
| Recurring financial charges | 65 | €1,401 | €1,618 | +€217 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €11,077 | €13,739 | +€2,663 | +24.0% |
| Income taxes | 67/77 | -€547 | €4,804 | +€5,351 | |
| Profit (loss) for the period | 9904 | €11,624 | €8,935 | -€2,688 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,624 | €8,935 | -€2,688 | -23.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.