PROMALIO: 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.
PROMALIO
Largest movements
- Tangible fixed assets -€221,937
down €221,937 (-10.8%), from €2.1m to €1.8m
of which Land and buildings: -€195,564
- Receivables within one year +€80,176
up €80,176 (+34.2%), from €234,583 to €314,759
- Debts after one year +€1.9m
up €1.9m (+6,685%), from €28,904 to €2.0m
- Current portion of long-term debt -€1.2m
no longer reported in 2025 (was €1.2m)
- Contributions -€840,000
down €840,000 (-80.8%), from €1.0m to €200,000
- Profit (loss) carried forward -€47,506
down €47,506 (-87.4%), from -€54,356 to -€101,862
- Turnover -€261,375
no longer reported in 2025 (was €261,375)
- Gross operating margin +€59,322
up €59,322 (+26.1%), from €227,407 to €286,729
- Purchases and services -€34,237
no longer reported in 2025 (was €34,237)
- Financial charges +€18,897
up €18,897 (+60.0%), from €31,482 to €50,379
- Financial income -€18,241
no longer reported in 2025 (was €18,241)
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.
Derived cash bridge
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 | €2,311,126 | €2,163,848 | -€147,278 | -6.4% |
| Fixed assets | 21/28 | €2,056,926 | €1,834,989 | -€221,937 | -10.8% |
| Tangible fixed assets | 22/27 | €2,056,926 | €1,834,989 | -€221,937 | -10.8% |
| Land and buildings | 22 | €1,914,553 | €1,718,989 | -€195,564 | -10.2% |
| Plant, machinery and equipment | 23 | €101,444 | €88,082 | -€13,362 | -13.2% |
| Leasing and similar rights | 25 | €40,929 | €27,918 | -€13,011 | -31.8% |
| Current assets | 29/58 | €254,200 | €328,859 | +€74,659 | +29.4% |
| Amounts receivable within one year | 40/41 | €234,583 | €314,759 | +€80,176 | +34.2% |
| Trade receivables | 40 | €234,583 | €314,759 | +€80,176 | +34.2% |
| Cash at bank and in hand | 54/58 | €19,617 | €14,100 | -€5,517 | -28.1% |
| Total equity and liabilities | 10/49 | €2,311,126 | €2,163,848 | -€147,278 | -6.4% |
| Equity | 10/15 | €1,041,904 | €154,398 | -€887,506 | -85.2% |
| Contributions | 10/11 | €1,040,000 | €200,000 | -€840,000 | -80.8% |
| Reserves | 13 | €56,260 | €56,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €56,260 | +€56,260 | |
| Reserves not available under the articles | 1311 | - | €56,260 | +€56,260 | |
| Distributable reserves | 133 | €56,260 | - | -€56,260 | |
| Profit (loss) carried forward | 14 | -€54,356 | -€101,862 | -€47,506 | -87.4% |
| Amounts payable | 17/49 | €1,269,222 | €2,009,450 | +€740,228 | +58.3% |
| Amounts payable after more than one year | 17 | €28,904 | €1,961,234 | +€1.9m | +6,685% |
| Financial debts | 170/4 | €28,904 | €1,961,234 | +€1.9m | +6,685% |
| Amounts payable within one year | 42/48 | €1,240,318 | €48,216 | -€1.2m | -96.1% |
| Current portion of amounts payable after more than one year | 42 | €1,185,000 | - | -€1.2m | |
| Financial debts | 43 | €12,056 | €12,674 | +€618 | +5.1% |
| Credit institutions | 430/8 | €12,056 | €12,674 | +€618 | +5.1% |
| Trade debts | 44 | €22,827 | €20,283 | -€2,544 | -11.1% |
| Suppliers | 440/4 | €22,827 | €20,283 | -€2,544 | -11.1% |
| Taxes, remuneration and social security | 45 | €20,435 | €15,259 | -€5,176 | -25.3% |
| Taxes | 450/3 | €16,956 | €11,440 | -€5,516 | -32.5% |
| Remuneration and social security | 454/9 | €3,479 | €3,819 | +€340 | +9.8% |
| Turnover | 70 | €261,375 | - | -€261,375 | |
| Goods, raw materials, services and sundry goods | 60/61 | €34,237 | - | -€34,237 | |
| Remuneration, social security and pensions | 62 | €39,634 | €52,045 | +€12,411 | +31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228,430 | €221,936 | -€6,494 | -2.8% |
| Other operating charges | 640/8 | €458 | €9,874 | +€9,416 | +2,056% |
| Gross operating margin | 9900 | €227,407 | €286,729 | +€59,322 | +26.1% |
| Operating profit (loss) | 9901 | -€41,115 | €2,874 | +€43,989 | |
| Financial income | 75/76B | €18,241 | - | -€18,241 | |
| Recurring financial income | 75 | €18,241 | - | -€18,241 | |
| Financial charges | 65/66B | €31,482 | €50,379 | +€18,897 | +60.0% |
| Recurring financial charges | 65 | €31,482 | €50,379 | +€18,897 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | -€54,356 | -€47,505 | +€6,851 | +12.6% |
| Profit (loss) for the period | 9904 | -€54,356 | -€47,505 | +€6,851 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,356 | -€47,505 | +€6,851 | +12.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.