PROMACO CONSULTING: 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.
PROMACO CONSULTING
Largest movements
- Cash +€19,443
up €19,443 (+12.3%), from €157,496 to €176,939
mainly Net result for the year (+€75,361) and Depreciation (+€20,055)
- Tangible fixed assets -€18,578
down €18,578 (-30.0%), from €62,011 to €43,433
of which Furniture and vehicles: -€17,706
- Receivables within one year -€18,153
down €18,153 (-43.3%), from €41,903 to €23,750
of which Trade receivables: -€15,880
- Other debts -€55,000
down €55,000 (-68.8%), from €80,000 to €25,000
- Reserves +€50,000
up €50,000 (+54.5%), from €91,750 to €141,750
of which Distributable reserves: +€50,000
- Debts after one year -€13,157
down €13,157 (-69.9%), from €18,831 to €5,674
- Tax, wage and social debts -€7,097
down €7,097 (-77.6%), from €9,151 to €2,054
- Trade debts +€6,981
up €6,981 (+279%), from €2,500 to €9,481
- Gross operating margin -€18,388
down €18,388 (-12.5%), from €147,450 to €129,061
- Taxes -€18,009
down €18,009 (-36.0%), from €50,051 to €32,041
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 | €264,325 | €247,038 | -€17,287 | -6.5% |
| Fixed assets | 21/28 | €64,926 | €46,349 | -€18,578 | -28.6% |
| Tangible fixed assets | 22/27 | €62,011 | €43,433 | -€18,578 | -30.0% |
| Plant, machinery and equipment | 23 | €2,294 | €1,592 | -€702 | -30.6% |
| Furniture and vehicles | 24 | €58,576 | €40,869 | -€17,706 | -30.2% |
| Other tangible fixed assets | 26 | €1,141 | €972 | -€169 | -14.8% |
| Financial fixed assets | 28 | €2,916 | €2,916 | = | 0.0% |
| Current assets | 29/58 | €199,399 | €200,689 | +€1,290 | +0.6% |
| Amounts receivable within one year | 40/41 | €41,903 | €23,750 | -€18,153 | -43.3% |
| Trade receivables | 40 | €30,772 | €14,893 | -€15,880 | -51.6% |
| Other amounts receivable | 41 | €11,131 | €8,857 | -€2,273 | -20.4% |
| Cash at bank and in hand | 54/58 | €157,496 | €176,939 | +€19,443 | +12.3% |
| Total equity and liabilities | 10/49 | €264,325 | €247,038 | -€17,287 | -6.5% |
| Equity | 10/15 | €141,310 | €191,671 | +€50,361 | +35.6% |
| Contributions | 10/11 | €28,208 | €28,208 | = | 0.0% |
| Reserves | 13 | €91,750 | €141,750 | +€50,000 | +54.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €73,000 | €123,000 | +€50,000 | +68.5% |
| Profit (loss) carried forward | 14 | €21,352 | €21,713 | +€361 | +1.7% |
| Amounts payable | 17/49 | €123,015 | €55,366 | -€67,648 | -55.0% |
| Amounts payable after more than one year | 17 | €18,831 | €5,674 | -€13,157 | -69.9% |
| Financial debts | 170/4 | €18,831 | €5,674 | -€13,157 | -69.9% |
| Amounts payable within one year | 42/48 | €104,183 | €49,692 | -€54,491 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €12,532 | €13,157 | +€625 | +5.0% |
| Trade debts | 44 | €2,500 | €9,481 | +€6,981 | +279% |
| Suppliers | 440/4 | €2,500 | €9,481 | +€6,981 | +279% |
| Taxes, remuneration and social security | 45 | €9,151 | €2,054 | -€7,097 | -77.6% |
| Taxes | 450/3 | €9,151 | €2,054 | -€7,097 | -77.6% |
| Other amounts payable | 47/48 | €80,000 | €25,000 | -€55,000 | -68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,741 | €20,055 | +€314 | +1.6% |
| Other operating charges | 640/8 | €1,966 | €1,468 | -€498 | -25.3% |
| Non-recurring operating charges | 66A | €2,183 | - | -€2,183 | |
| Gross operating margin | 9900 | €147,450 | €129,061 | -€18,388 | -12.5% |
| Operating profit (loss) | 9901 | €123,559 | €107,538 | -€16,021 | -13.0% |
| Financial income | 75/76B | €1,901 | €1,532 | -€369 | -19.4% |
| Recurring financial income | 75 | €1,901 | €1,532 | -€369 | -19.4% |
| Financial charges | 65/66B | €2,247 | €1,667 | -€580 | -25.8% |
| Recurring financial charges | 65 | €2,247 | €1,667 | -€580 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €123,213 | €107,403 | -€15,811 | -12.8% |
| Income taxes | 67/77 | €50,051 | €32,041 | -€18,009 | -36.0% |
| Profit (loss) for the period | 9904 | €73,162 | €75,361 | +€2,199 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,162 | €75,361 | +€2,199 | +3.0% |
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 30 October 2026 via checked.be.