PROMACON: 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.
PROMACON
Largest movements
- Current investments +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Cash +€8,860
up €8,860 (+13.2%), from €67,128 to €75,988
mainly Net result for the year (+€98,629) and Depreciation (+€5,594)
- Tangible fixed assets -€5,594
down €5,594 (-15.0%), from €37,269 to €31,676
of which Land and buildings: -€5,594
- Reserves +€98,629
up €98,629 (+36.6%), from €269,565 to €368,194
- Tax, wage and social debts +€5,169
up €5,169 (+22.2%), from €23,328 to €28,497
of which Taxes: +€10,472
- Current portion of long-term debt -€4,937
down €4,937 (-100.0%), from €4,937 to €0
- Gross operating margin +€60,660
up €60,660 (+74.0%), from €81,999 to €142,659
- Taxes +€21,814
up €21,814 (+109.5%), from €19,914 to €41,728
- Depreciation -€12,679
down €12,679 (-69.4%), from €18,272 to €5,594
- Financial income +€4,197
up €4,197 (+1881.9%), from €223 to €4,420
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 | €307,500 | €408,759 | +€101,258 | +32.9% |
| Fixed assets | 21/28 | €37,269 | €31,676 | -€5,594 | -15.0% |
| Tangible fixed assets | 22/27 | €37,269 | €31,676 | -€5,594 | -15.0% |
| Land and buildings | 22 | €37,269 | €31,676 | -€5,594 | -15.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €270,231 | €377,083 | +€106,852 | +39.5% |
| Amounts receivable within one year | 40/41 | €50,376 | €48,178 | -€2,198 | -4.4% |
| Trade receivables | 40 | €45,254 | €46,767 | +€1,513 | +3.3% |
| Other amounts receivable | 41 | €5,122 | €1,412 | -€3,710 | -72.4% |
| Current investments | 50/53 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €67,128 | €75,988 | +€8,860 | +13.2% |
| Deferred charges and accrued income | 490/1 | €2,727 | €2,917 | +€189 | +6.9% |
| Total equity and liabilities | 10/49 | €307,500 | €408,759 | +€101,258 | +32.9% |
| Equity | 10/15 | €275,765 | €374,394 | +€98,629 | +35.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €269,565 | €368,194 | +€98,629 | +36.6% |
| Distributable reserves | 133 | €269,565 | €368,194 | +€98,629 | +36.6% |
| Amounts payable | 17/49 | €31,736 | €34,365 | +€2,629 | +8.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €31,736 | €34,365 | +€2,629 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €4,937 | €0 | -€4,937 | -100.0% |
| Trade debts | 44 | €3,471 | €5,868 | +€2,397 | +69.1% |
| Suppliers | 440/4 | €3,471 | €5,868 | +€2,397 | +69.1% |
| Taxes, remuneration and social security | 45 | €23,328 | €28,497 | +€5,169 | +22.2% |
| Taxes | 450/3 | €18,025 | €28,497 | +€10,472 | +58.1% |
| Remuneration and social security | 454/9 | €5,303 | €0 | -€5,303 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,272 | €5,594 | -€12,679 | -69.4% |
| Other operating charges | 640/8 | €879 | €962 | +€83 | +9.5% |
| Gross operating margin | 9900 | €81,999 | €142,659 | +€60,660 | +74.0% |
| Operating profit (loss) | 9901 | €62,847 | €136,103 | +€73,256 | +116.6% |
| Financial income | 75/76B | €223 | €4,420 | +€4,197 | +1881.9% |
| Recurring financial income | 75 | €223 | €4,420 | +€4,197 | +1881.9% |
| Financial charges | 65/66B | €306 | €165 | -€140 | -45.9% |
| Recurring financial charges | 65 | €306 | €165 | -€140 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €62,764 | €140,357 | +€77,593 | +123.6% |
| Income taxes | 67/77 | €19,914 | €41,728 | +€21,814 | +109.5% |
| Profit (loss) for the period | 9904 | €42,850 | €98,629 | +€55,779 | +130.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,850 | €98,629 | +€55,779 | +130.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.