PROMAKOR: 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.
PROMAKOR
Largest movements
- Receivables within one year +€17,613
up €17,613 (+34.9%), from €50,396 to €68,009
- Cash +€10,965
up €10,965 (+15.0%), from €73,117 to €84,081
mainly Net result for the year (+€20,086) and Depreciation (+€4,983)
- Tangible fixed assets -€4,323
down €4,323 (-32.9%), from €13,130 to €8,807
of which Furniture and vehicles: -€3,795
- Deferred charges and accrued income +€1,940
up €1,940 (+51.0%), from €3,803 to €5,743
- Reserves +€20,086
up €20,086 (+22.5%), from €89,363 to €109,449
- Other debts +€2,838
up €2,838 (+15.3%), from €18,557 to €21,395
- Tax, wage and social debts +€2,334
up €2,334 (+19.0%), from €12,289 to €14,623
- Gross operating margin +€5,423
up €5,423 (+18.4%), from €29,514 to €34,936
- Taxes +€1,459
up €1,459 (+21.7%), from €6,710 to €8,170
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 | €140,446 | €166,641 | +€26,195 | +18.7% |
| Fixed assets | 21/28 | €13,130 | €8,807 | -€4,323 | -32.9% |
| Tangible fixed assets | 22/27 | €13,130 | €8,807 | -€4,323 | -32.9% |
| Furniture and vehicles | 24 | €11,019 | €7,224 | -€3,795 | -34.4% |
| Other tangible fixed assets | 26 | €2,111 | €1,583 | -€528 | -25.0% |
| Current assets | 29/58 | €127,316 | €157,833 | +€30,518 | +24.0% |
| Amounts receivable within one year | 40/41 | €50,396 | €68,009 | +€17,613 | +34.9% |
| Trade receivables | 40 | €50,396 | €68,009 | +€17,613 | +34.9% |
| Cash at bank and in hand | 54/58 | €73,117 | €84,081 | +€10,965 | +15.0% |
| Deferred charges and accrued income | 490/1 | €3,803 | €5,743 | +€1,940 | +51.0% |
| Total equity and liabilities | 10/49 | €140,446 | €166,641 | +€26,195 | +18.7% |
| Equity | 10/15 | €105,463 | €125,549 | +€20,086 | +19.0% |
| Contributions | 10/11 | €16,100 | €16,100 | = | 0.0% |
| Reserves | 13 | €89,363 | €109,449 | +€20,086 | +22.5% |
| Distributable reserves | 133 | €89,363 | €109,449 | +€20,086 | +22.5% |
| Amounts payable | 17/49 | €34,982 | €41,091 | +€6,109 | +17.5% |
| Amounts payable within one year | 42/48 | €34,982 | €41,091 | +€6,109 | +17.5% |
| Trade debts | 44 | €4,137 | €5,073 | +€936 | +22.6% |
| Suppliers | 440/4 | €4,137 | €5,073 | +€936 | +22.6% |
| Taxes, remuneration and social security | 45 | €12,289 | €14,623 | +€2,334 | +19.0% |
| Taxes | 450/3 | €12,289 | €14,623 | +€2,334 | +19.0% |
| Other amounts payable | 47/48 | €18,557 | €21,395 | +€2,838 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,276 | €4,983 | -€293 | -5.6% |
| Other operating charges | 640/8 | €1,459 | €1,503 | +€44 | +3.0% |
| Gross operating margin | 9900 | €29,514 | €34,936 | +€5,423 | +18.4% |
| Operating profit (loss) | 9901 | €22,779 | €28,450 | +€5,672 | +24.9% |
| Financial income | 75/76B | €121 | €296 | +€176 | +145.9% |
| Recurring financial income | 75 | €121 | €296 | +€176 | +145.9% |
| Financial charges | 65/66B | €606 | €491 | -€115 | -19.0% |
| Recurring financial charges | 65 | €606 | €491 | -€115 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €22,293 | €28,256 | +€5,963 | +26.7% |
| Income taxes | 67/77 | €6,710 | €8,170 | +€1,459 | +21.7% |
| Profit (loss) for the period | 9904 | €15,583 | €20,086 | +€4,503 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,583 | €20,086 | +€4,503 | +28.9% |
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 5 October 2026 via checked.be.