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
- Cash -€223,529
down €223,529 (-96.8%), from €230,884 to €7,355
mainly Trade debts (-€146,326) and Short-term financial debts (-€100,000)
- Receivables within one year -€65,863
down €65,863 (-23.4%), from €282,019 to €216,156
of which Other amounts receivable: -€73,434
- Trade debts -€146,326
down €146,326 (-68.8%), from €212,809 to €66,483
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Other debts +€12,458
up €12,458 (+81.4%), from €15,309 to €27,767
- Accrued charges and deferred income -€12,279
no longer reported in 2025 (was €12,279)
- Gross operating margin -€11,346
down €11,346 (-50.9%), from €22,287 to €10,941
- Financial income -€4,024
down €4,024 (-94.8%), from €4,243 to €219
- Taxes -€3,905
down €3,905 (-69.3%), from €5,632 to €1,727
- Financial charges -€2,557
down €2,557 (-60.1%), from €4,251 to €1,694
- Depreciation +€801
up €801 (+15.4%), from €5,212 to €6,013
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 | €530,523 | €239,078 | -€291,445 | -54.9% |
| Fixed assets | 21/28 | €16,921 | €12,144 | -€4,776 | -28.2% |
| Tangible fixed assets | 22/27 | €16,921 | €12,144 | -€4,776 | -28.2% |
| Land and buildings | 22 | €1,170 | €1,014 | -€157 | -13.4% |
| Plant, machinery and equipment | 23 | €5,516 | €4,507 | -€1,008 | -18.3% |
| Furniture and vehicles | 24 | €10,235 | €6,623 | -€3,612 | -35.3% |
| Current assets | 29/58 | €513,602 | €226,933 | -€286,669 | -55.8% |
| Amounts receivable within one year | 40/41 | €282,019 | €216,156 | -€65,863 | -23.4% |
| Trade receivables | 40 | €206,735 | €214,306 | +€7,571 | +3.7% |
| Other amounts receivable | 41 | €75,284 | €1,850 | -€73,434 | -97.5% |
| Cash at bank and in hand | 54/58 | €230,884 | €7,355 | -€223,529 | -96.8% |
| Deferred charges and accrued income | 490/1 | €699 | €3,422 | +€2,724 | +389.9% |
| Total equity and liabilities | 10/49 | €530,523 | €239,078 | -€291,445 | -54.9% |
| Equity | 10/15 | €139,272 | €140,336 | +€1,065 | +0.8% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €100,672 | €101,736 | +€1,065 | +1.1% |
| Non-distributable reserves | 130/1 | €324 | €324 | = | 0.0% |
| Reserves not available under the articles | 1311 | €324 | €324 | = | 0.0% |
| Distributable reserves | 133 | €100,347 | €101,412 | +€1,065 | +1.1% |
| Amounts payable | 17/49 | €391,251 | €98,742 | -€292,510 | -74.8% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Financial debts | 170/4 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €328,973 | €98,742 | -€230,231 | -70.0% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Other loans | 439 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €212,809 | €66,483 | -€146,326 | -68.8% |
| Suppliers | 440/4 | €212,809 | €66,483 | -€146,326 | -68.8% |
| Taxes, remuneration and social security | 45 | €855 | €4,492 | +€3,637 | +425.4% |
| Taxes | 450/3 | €855 | €4,492 | +€3,637 | +425.4% |
| Other amounts payable | 47/48 | €15,309 | €27,767 | +€12,458 | +81.4% |
| Accrued charges and deferred income | 492/3 | €12,279 | - | -€12,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,212 | €6,013 | +€801 | +15.4% |
| Other operating charges | 640/8 | €757 | €662 | -€95 | -12.6% |
| Gross operating margin | 9900 | €22,287 | €10,941 | -€11,346 | -50.9% |
| Operating profit (loss) | 9901 | €16,318 | €4,267 | -€12,052 | -73.9% |
| Financial income | 75/76B | €4,243 | €219 | -€4,024 | -94.8% |
| Recurring financial income | 75 | €4,243 | €219 | -€4,024 | -94.8% |
| Financial charges | 65/66B | €4,251 | €1,694 | -€2,557 | -60.1% |
| Recurring financial charges | 65 | €4,251 | €1,694 | -€2,557 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | €16,311 | €2,792 | -€13,519 | -82.9% |
| Income taxes | 67/77 | €5,632 | €1,727 | -€3,905 | -69.3% |
| Profit (loss) for the period | 9904 | €10,679 | €1,065 | -€9,614 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,679 | €1,065 | -€9,614 | -90.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.