PROMAHERO: 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.
PROMAHERO
Largest movements
- Cash -€13,483
down €13,483 (-18.8%), from €71,567 to €58,084
mainly Contributions, distributions and other (-€38,604) and Investment in fixed assets (net) (-€7,583)
- Tangible fixed assets +€6,936
up €6,936 (+257.0%), from €2,699 to €9,635
of which Furniture and vehicles: +€7,252
- Receivables within one year +€6,447
up €6,447 (+21.1%), from €30,517 to €36,964
of which Other amounts receivable: +€7,449
- Deferred charges and accrued income +€2,303
new in 2026: €2,303
- Reserves -€38,604
down €38,604 (-44.1%), from €87,443 to €48,839
- Other debts +€38,312
up €38,312 (+13120.6%), from €292 to €38,604
- Tax, wage and social debts +€6,899
up €6,899 (+72.8%), from €9,481 to €16,380
of which Taxes: +€6,897
- Profit (loss) carried forward -€3,080
new in 2026: -€3,080
- Trade debts -€3,052
down €3,052 (-85.6%), from €3,567 to €515
- Gross operating margin -€41,355
down €41,355, from €40,043 to -€1,312
- Taxes -€10,945
down €10,945 (-98.7%), from €11,089 to €144
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,783 | €106,987 | +€2,204 | +2.1% |
| Fixed assets | 21/28 | €2,699 | €9,635 | +€6,936 | +257.0% |
| Tangible fixed assets | 22/27 | €2,699 | €9,635 | +€6,936 | +257.0% |
| Land and buildings | 22 | €2,453 | €0 | -€2,453 | -100.0% |
| Furniture and vehicles | 24 | €246 | €7,498 | +€7,252 | +2947.8% |
| Other tangible fixed assets | 26 | - | €2,138 | +€2,138 | |
| Current assets | 29/58 | €102,084 | €97,352 | -€4,732 | -4.6% |
| Amounts receivable within one year | 40/41 | €30,517 | €36,964 | +€6,447 | +21.1% |
| Trade receivables | 40 | €28,106 | €27,104 | -€1,002 | -3.6% |
| Other amounts receivable | 41 | €2,411 | €9,860 | +€7,449 | +309.0% |
| Cash at bank and in hand | 54/58 | €71,567 | €58,084 | -€13,483 | -18.8% |
| Deferred charges and accrued income | 490/1 | - | €2,303 | +€2,303 | |
| Total equity and liabilities | 10/49 | €104,783 | €106,987 | +€2,204 | +2.1% |
| Equity | 10/15 | €91,443 | €49,759 | -€41,684 | -45.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €87,443 | €48,839 | -€38,604 | -44.1% |
| Distributable reserves | 133 | €87,443 | €48,839 | -€38,604 | -44.1% |
| Profit (loss) carried forward | 14 | - | -€3,080 | -€3,080 | |
| Amounts payable | 17/49 | €13,340 | €57,228 | +€43,888 | +329.0% |
| Amounts payable within one year | 42/48 | €13,340 | €55,499 | +€42,159 | +316.0% |
| Trade debts | 44 | €3,567 | €515 | -€3,052 | -85.6% |
| Suppliers | 440/4 | €3,567 | €515 | -€3,052 | -85.6% |
| Taxes, remuneration and social security | 45 | €9,481 | €16,380 | +€6,899 | +72.8% |
| Taxes | 450/3 | €1,666 | €8,563 | +€6,897 | +414.0% |
| Remuneration and social security | 454/9 | €7,815 | €7,816 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €292 | €38,604 | +€38,312 | +13120.6% |
| Accrued charges and deferred income | 492/3 | - | €1,728 | +€1,728 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632 | €647 | +€15 | +2.3% |
| Other operating charges | 640/8 | €603 | €783 | +€180 | +29.9% |
| Gross operating margin | 9900 | €40,043 | -€1,312 | -€41,355 | |
| Operating profit (loss) | 9901 | €38,808 | -€2,742 | -€41,550 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €161 | €193 | +€32 | +20.1% |
| Recurring financial charges | 65 | €161 | €193 | +€32 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €38,647 | -€2,936 | -€41,583 | |
| Income taxes | 67/77 | €11,089 | €144 | -€10,945 | -98.7% |
| Profit (loss) for the period | 9904 | €27,558 | -€3,080 | -€30,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,558 | -€3,080 | -€30,638 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.