Promaclo: 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.
Promaclo
Largest movements
- Tangible fixed assets +€111,504
up €111,504 (+2,523%), from €4,420 to €115,924
of which Land and buildings: +€107,656
- Receivables within one year +€39,905
up €39,905 (+51.0%), from €78,242 to €118,148
of which Other amounts receivable: +€36,113
- Cash -€25,809
down €25,809 (-72.5%), from €35,616 to €9,807
mainly Investment in fixed assets (net) (-€116,653) and Receivables within one year (-€39,905)
- Deferred charges and accrued income -€2,661
down €2,661 (-28.3%), from €9,406 to €6,746
- Debts after one year +€66,131
new in 2025: €66,131
- Reserves +€41,849
up €41,849 (+43.1%), from €97,126 to €138,974
- Current portion of long-term debt +€16,969
new in 2025: €16,969
- Tax, wage and social debts -€2,568
down €2,568 (-11.4%), from €22,490 to €19,923
of which Taxes: -€2,568
- Depreciation +€4,009
up €4,009 (+352%), from €1,140 to €5,149
- Gross operating margin -€2,368
down €2,368 (-3.4%), from €69,313 to €66,945
- Financial income +€2,063
up €2,063 (+74.4%), from €2,774 to €4,837
- Taxes -€1,592
down €1,592 (-8.4%), from €18,890 to €17,298
- Other operating charges -€718
down €718 (-30.8%), from €2,328 to €1,610
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 | €127,685 | €250,625 | +€122,940 | +96.3% |
| Fixed assets | 21/28 | €4,420 | €115,924 | +€111,504 | +2,523% |
| Tangible fixed assets | 22/27 | €4,420 | €115,924 | +€111,504 | +2,523% |
| Land and buildings | 22 | - | €107,656 | +€107,656 | |
| Plant, machinery and equipment | 23 | €2,447 | €1,566 | -€882 | -36.0% |
| Furniture and vehicles | 24 | €1,973 | €6,702 | +€4,729 | +240% |
| Current assets | 29/58 | €123,265 | €134,700 | +€11,436 | +9.3% |
| Amounts receivable within one year | 40/41 | €78,242 | €118,148 | +€39,905 | +51.0% |
| Trade receivables | 40 | €16,690 | €20,482 | +€3,792 | +22.7% |
| Other amounts receivable | 41 | €61,552 | €97,665 | +€36,113 | +58.7% |
| Cash at bank and in hand | 54/58 | €35,616 | €9,807 | -€25,809 | -72.5% |
| Deferred charges and accrued income | 490/1 | €9,406 | €6,746 | -€2,661 | -28.3% |
| Total equity and liabilities | 10/49 | €127,685 | €250,625 | +€122,940 | +96.3% |
| Equity | 10/15 | €103,326 | €145,174 | +€41,849 | +40.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €97,126 | €138,974 | +€41,849 | +43.1% |
| Distributable reserves | 133 | €97,126 | €138,974 | +€41,849 | +43.1% |
| Amounts payable | 17/49 | €24,359 | €105,451 | +€81,091 | +333% |
| Amounts payable after more than one year | 17 | - | €66,131 | +€66,131 | |
| Financial debts | 170/4 | - | €66,131 | +€66,131 | |
| Amounts payable within one year | 42/48 | €23,965 | €38,871 | +€14,906 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | - | €16,969 | +€16,969 | |
| Trade debts | 44 | €1,475 | €1,980 | +€505 | +34.2% |
| Suppliers | 440/4 | €1,475 | €1,980 | +€505 | +34.2% |
| Taxes, remuneration and social security | 45 | €22,490 | €19,923 | -€2,568 | -11.4% |
| Taxes | 450/3 | €22,490 | €19,923 | -€2,568 | -11.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €394 | €448 | +€54 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,140 | €5,149 | +€4,009 | +352% |
| Other operating charges | 640/8 | €2,328 | €1,610 | -€718 | -30.8% |
| Gross operating margin | 9900 | €69,313 | €66,945 | -€2,368 | -3.4% |
| Operating profit (loss) | 9901 | €65,845 | €60,186 | -€5,658 | -8.6% |
| Financial income | 75/76B | €2,774 | €4,837 | +€2,063 | +74.4% |
| Recurring financial income | 75 | €2,774 | €4,837 | +€2,063 | +74.4% |
| Financial charges | 65/66B | €5,528 | €5,877 | +€349 | +6.3% |
| Recurring financial charges | 65 | €5,528 | €5,877 | +€349 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €63,091 | €59,147 | -€3,944 | -6.3% |
| Income taxes | 67/77 | €18,890 | €17,298 | -€1,592 | -8.4% |
| Profit (loss) for the period | 9904 | €44,201 | €41,849 | -€2,352 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,201 | €41,849 | -€2,352 | -5.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.