PROMAL: 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.
PROMAL
Largest movements
- Cash +€3,013
up €3,013 (+33.5%), from €8,990 to €12,003
mainly Receivables within one year (+€2,781) and Trade debts (+€2,610)
- Receivables within one year -€2,781
down €2,781 (-83.4%), from €3,335 to €554
- Stocks and contracts +€638
up €638 (+82.5%), from €773 to €1,410
- Trade debts +€2,610
up €2,610 (+53.0%), from €4,923 to €7,533
- Tax, wage and social debts -€1,264
down €1,264 (-23.3%), from €5,422 to €4,157
of which Remuneration and social security: -€1,104
- Profit (loss) carried forward -€468
down €468 (-2.2%), from -€20,865 to -€21,332
- Other operating charges +€1,061
up €1,061 (+274.0%), from €387 to €1,449
- Gross operating margin -€477
down €477 (-14.7%), from €3,250 to €2,772
- Staff costs -€102
down €102 (-5.6%), from €1,820 to €1,718
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 | €17,109 | €17,987 | +€878 | +5.1% |
| Fixed assets | 21/28 | €3,739 | €3,739 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,719 | €1,719 | = | 0.0% |
| Plant, machinery and equipment | 23 | €726 | €726 | = | 0.0% |
| Other tangible fixed assets | 26 | €993 | €993 | = | 0.0% |
| Financial fixed assets | 28 | €2,020 | €2,020 | = | 0.0% |
| Current assets | 29/58 | €13,370 | €14,248 | +€878 | +6.6% |
| Stocks and contracts in progress | 3 | €773 | €1,410 | +€638 | +82.5% |
| Stocks | 30/36 | €773 | €1,410 | +€638 | +82.5% |
| Amounts receivable within one year | 40/41 | €3,335 | €554 | -€2,781 | -83.4% |
| Other amounts receivable | 41 | €3,335 | €554 | -€2,781 | -83.4% |
| Cash at bank and in hand | 54/58 | €8,990 | €12,003 | +€3,013 | +33.5% |
| Deferred charges and accrued income | 490/1 | €273 | €281 | +€8 | +2.9% |
| Total equity and liabilities | 10/49 | €17,109 | €17,987 | +€878 | +5.1% |
| Equity | 10/15 | -€805 | -€1,272 | -€468 | -58.1% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Capital | 10 | €18,200 | €18,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,865 | -€21,332 | -€468 | -2.2% |
| Amounts payable | 17/49 | €17,914 | €19,260 | +€1,346 | +7.5% |
| Amounts payable within one year | 42/48 | €17,914 | €19,260 | +€1,346 | +7.5% |
| Trade debts | 44 | €4,923 | €7,533 | +€2,610 | +53.0% |
| Suppliers | 440/4 | €4,923 | €7,533 | +€2,610 | +53.0% |
| Taxes, remuneration and social security | 45 | €5,422 | €4,157 | -€1,264 | -23.3% |
| Taxes | 450/3 | €2,908 | €2,747 | -€161 | -5.5% |
| Remuneration and social security | 454/9 | €2,514 | €1,410 | -€1,104 | -43.9% |
| Other amounts payable | 47/48 | €7,569 | €7,569 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,820 | €1,718 | -€102 | -5.6% |
| Other operating charges | 640/8 | €387 | €1,449 | +€1,061 | +274.0% |
| Gross operating margin | 9900 | €3,250 | €2,772 | -€477 | -14.7% |
| Operating profit (loss) | 9901 | €1,043 | -€394 | -€1,436 | |
| Financial charges | 65/66B | €46 | €74 | +€27 | +59.0% |
| Recurring financial charges | 65 | €46 | €74 | +€27 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | €996 | -€468 | -€1,464 | |
| Profit (loss) for the period | 9904 | €996 | -€468 | -€1,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €996 | -€468 | -€1,464 |
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 11 October 2026 via checked.be.