PROMACOR: 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.
PROMACOR
Largest movements
- Tangible fixed assets -€38,008
down €38,008 (-8.8%), from €431,592 to €393,584
of which Leasing and similar rights: -€22,156
- Stocks and contracts +€26,260
up €26,260 (+138.2%), from €18,995 to €45,255
- Receivables within one year +€16,411
up €16,411 (+13.0%), from €126,674 to €143,085
of which Other amounts receivable: +€26,898
- Cash -€12,788
down €12,788 (-37.7%), from €33,913 to €21,125
mainly Other debts (-€30,000) and Stocks and contracts (-€26,260)
- Trade debts +€31,805
up €31,805 (+173.2%), from €18,366 to €50,171
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Debts after one year -€22,156
down €22,156 (-4.4%), from €506,307 to €484,151
- Profit (loss) carried forward +€12,202
up €12,202 (+31.5%), from -€38,784 to -€26,582
- Gross operating margin -€68,149
down €68,149 (-55.7%), from €122,285 to €54,136
- Financial charges -€19,547
down €19,547 (-67.8%), from €28,819 to €9,272
- Depreciation +€1,458
up €1,458 (+4.8%), from €30,571 to €32,029
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 | €611,865 | €603,715 | -€8,150 | -1.3% |
| Fixed assets | 21/28 | €431,592 | €393,584 | -€38,008 | -8.8% |
| Tangible fixed assets | 22/27 | €431,592 | €393,584 | -€38,008 | -8.8% |
| Land and buildings | 22 | €286,577 | €272,810 | -€13,767 | -4.8% |
| Plant, machinery and equipment | 23 | €3,436 | €2,557 | -€879 | -25.6% |
| Furniture and vehicles | 24 | €6,241 | €5,035 | -€1,206 | -19.3% |
| Leasing and similar rights | 25 | €135,338 | €113,182 | -€22,156 | -16.4% |
| Current assets | 29/58 | €180,273 | €210,131 | +€29,859 | +16.6% |
| Stocks and contracts in progress | 3 | €18,995 | €45,255 | +€26,260 | +138.2% |
| Stocks | 30/36 | €18,995 | €45,255 | +€26,260 | +138.2% |
| Amounts receivable within one year | 40/41 | €126,674 | €143,085 | +€16,411 | +13.0% |
| Trade receivables | 40 | €47,463 | €36,976 | -€10,488 | -22.1% |
| Other amounts receivable | 41 | €79,211 | €106,109 | +€26,898 | +34.0% |
| Cash at bank and in hand | 54/58 | €33,913 | €21,125 | -€12,788 | -37.7% |
| Deferred charges and accrued income | 490/1 | €690 | €666 | -€24 | -3.5% |
| Total equity and liabilities | 10/49 | €611,865 | €603,715 | -€8,150 | -1.3% |
| Equity | 10/15 | €35,036 | €47,238 | +€12,202 | +34.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,220 | €55,220 | = | 0.0% |
| 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 | €53,360 | €53,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,784 | -€26,582 | +€12,202 | +31.5% |
| Amounts payable | 17/49 | €576,829 | €556,477 | -€20,351 | -3.5% |
| Amounts payable after more than one year | 17 | €506,307 | €484,151 | -€22,156 | -4.4% |
| Financial debts | 170/4 | €506,307 | €484,151 | -€22,156 | -4.4% |
| Amounts payable within one year | 42/48 | €70,522 | €72,327 | +€1,805 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €22,156 | €22,156 | = | 0.0% |
| Trade debts | 44 | €18,366 | €50,171 | +€31,805 | +173.2% |
| Suppliers | 440/4 | €18,366 | €50,171 | +€31,805 | +173.2% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,571 | €32,029 | +€1,458 | +4.8% |
| Other operating charges | 640/8 | €1,419 | €1,349 | -€71 | -5.0% |
| Gross operating margin | 9900 | €122,285 | €54,136 | -€68,149 | -55.7% |
| Operating profit (loss) | 9901 | €90,295 | €20,758 | -€69,537 | -77.0% |
| Financial income | 75/76B | €439 | €715 | +€276 | +62.9% |
| Recurring financial income | 75 | €439 | €715 | +€276 | +62.9% |
| Financial charges | 65/66B | €28,819 | €9,272 | -€19,547 | -67.8% |
| Recurring financial charges | 65 | €28,819 | €9,272 | -€19,547 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €61,915 | €12,202 | -€49,714 | -80.3% |
| Profit (loss) for the period | 9904 | €61,915 | €12,202 | -€49,714 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,915 | €12,202 | -€49,714 | -80.3% |
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 12 October 2026 via checked.be.