PROMAKO: 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.
PROMAKO
Largest movements
- Tangible fixed assets +€14,668
up €14,668 (+37.1%), from €39,561 to €54,229
of which Furniture and vehicles: +€15,168
- Cash -€11,573
down €11,573 (-31.1%), from €37,195 to €25,622
mainly Contributions, distributions and other (-€154,479) and Investment in fixed assets (net) (-€17,555)
- Current investments +€8,600
up €8,600 (+9.4%), from €91,400 to €100,000
- Receivables within one year -€4,158
down €4,158 (-19.9%), from €20,875 to €16,717
of which Other amounts receivable: -€11,585
- Other debts +€106,540
up €106,540 (+2558.8%), from €4,164 to €110,704
- Reserves -€91,255
down €91,255 (-59.6%), from €153,075 to €61,821
- Current portion of long-term debt -€7,562
down €7,562 (-100.0%), from €7,562 to €0
- Turnover -€132,748
no longer reported in 2025 (was €132,748)
- Purchases and services -€77,102
no longer reported in 2025 (was €77,102)
- Gross operating margin +€39,077
up €39,077 (+61.2%), from €63,837 to €102,914
- Depreciation -€8,363
down €8,363 (-74.3%), from €11,251 to €2,887
- Taxes +€6,724
up €6,724 (+52.2%), from €12,891 to €19,616
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 | €192,186 | €200,112 | +€7,926 | +4.1% |
| Fixed assets | 21/28 | €39,561 | €54,229 | +€14,668 | +37.1% |
| Tangible fixed assets | 22/27 | €39,561 | €54,229 | +€14,668 | +37.1% |
| Plant, machinery and equipment | 23 | €2,222 | €1,722 | -€500 | -22.5% |
| Furniture and vehicles | 24 | €37,339 | €52,507 | +€15,168 | +40.6% |
| Current assets | 29/58 | €152,625 | €145,883 | -€6,742 | -4.4% |
| Amounts receivable within one year | 40/41 | €20,875 | €16,717 | -€4,158 | -19.9% |
| Trade receivables | 40 | €8,231 | €15,657 | +€7,426 | +90.2% |
| Other amounts receivable | 41 | €12,644 | €1,060 | -€11,585 | -91.6% |
| Current investments | 50/53 | €91,400 | €100,000 | +€8,600 | +9.4% |
| Cash at bank and in hand | 54/58 | €37,195 | €25,622 | -€11,573 | -31.1% |
| Deferred charges and accrued income | 490/1 | €3,155 | €3,544 | +€390 | +12.3% |
| Total equity and liabilities | 10/49 | €192,186 | €200,112 | +€7,926 | +4.1% |
| Equity | 10/15 | €173,075 | €81,821 | -€91,255 | -52.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €153,075 | €61,821 | -€91,255 | -59.6% |
| Distributable reserves | 133 | €153,075 | €61,821 | -€91,255 | -59.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,111 | €118,291 | +€99,181 | +519.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €19,111 | €118,291 | +€99,181 | +519.0% |
| Current portion of amounts payable after more than one year | 42 | €7,562 | €0 | -€7,562 | -100.0% |
| Financial debts | 43 | €3 | €10 | +€7 | +234.1% |
| Credit institutions | 430/8 | €3 | €10 | +€7 | +234.1% |
| Trade debts | 44 | €358 | €744 | +€386 | +107.8% |
| Suppliers | 440/4 | €358 | €744 | +€386 | +107.8% |
| Taxes, remuneration and social security | 45 | €7,024 | €6,834 | -€191 | -2.7% |
| Taxes | 450/3 | €5,624 | €6,384 | +€759 | +13.5% |
| Remuneration and social security | 454/9 | €1,400 | €450 | -€950 | -67.9% |
| Other amounts payable | 47/48 | €4,164 | €110,704 | +€106,540 | +2558.8% |
| Turnover | 70 | €132,748 | - | -€132,748 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €77,102 | - | -€77,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,251 | €2,887 | -€8,363 | -74.3% |
| Other operating charges | 640/8 | €2,675 | €1,729 | -€946 | -35.4% |
| Non-recurring operating charges | 66A | €0 | €13,117 | +€13,117 | |
| Gross operating margin | 9900 | €63,837 | €102,914 | +€39,077 | +61.2% |
| Operating profit (loss) | 9901 | €49,911 | €85,180 | +€35,269 | +70.7% |
| Financial income | 75/76B | €1,786 | €2,273 | +€487 | +27.3% |
| Recurring financial income | 75 | €1,786 | €2,273 | +€487 | +27.3% |
| Financial charges | 65/66B | €595 | €4,613 | +€4,018 | +675.5% |
| Recurring financial charges | 65 | €595 | €4,613 | +€4,018 | +675.5% |
| Profit (loss) for the period before taxes | 9903 | €51,102 | €82,840 | +€31,738 | +62.1% |
| Income taxes | 67/77 | €12,891 | €19,616 | +€6,724 | +52.2% |
| Profit (loss) for the period | 9904 | €38,210 | €63,224 | +€25,014 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,210 | €63,224 | +€25,014 | +65.5% |
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 4 October 2026 via checked.be.