PROMANCO: 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.
PROMANCO
Largest movements
- Cash +€63,127
up €63,127 (+18.5%), from €340,743 to €403,869
mainly Receivables within one year (+€38,774) and Net result for the year (+€28,798)
- Receivables within one year -€38,774
down €38,774 (-35.9%), from €108,050 to €69,277
of which Other amounts receivable: -€57,547
- Reserves +€28,798
up €28,798 (+6.7%), from €432,918 to €461,715
of which Distributable reserves: +€28,798
- Gross operating margin +€22,531
up €22,531 (+153.6%), from €14,668 to €37,199
- Taxes +€9,886
up €9,886 (+222.2%), from €4,448 to €14,334
- Financial income +€7,826
up €7,826 (+3432.1%), from €228 to €8,054
- Staff costs +€2,545
no longer reported in 2025 (was -€2,545)
- Depreciation -€379
down €379 (-18.5%), from €2,047 to €1,668
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 | €463,643 | €491,222 | +€27,578 | +5.9% |
| Fixed assets | 21/28 | €14,850 | €13,182 | -€1,668 | -11.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €2,850 | €1,182 | -€1,668 | -58.5% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €2,850 | €1,182 | -€1,668 | -58.5% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €448,793 | €478,039 | +€29,246 | +6.5% |
| Amounts receivable within one year | 40/41 | €108,050 | €69,277 | -€38,774 | -35.9% |
| Trade receivables | 40 | €532 | €19,305 | +€18,773 | +3528.8% |
| Other amounts receivable | 41 | €107,518 | €49,972 | -€57,547 | -53.5% |
| Cash at bank and in hand | 54/58 | €340,743 | €403,869 | +€63,127 | +18.5% |
| Deferred charges and accrued income | 490/1 | - | €4,893 | +€4,893 | |
| Total equity and liabilities | 10/49 | €463,643 | €491,222 | +€27,578 | +5.9% |
| Equity | 10/15 | €451,468 | €480,265 | +€28,798 | +6.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €432,918 | €461,715 | +€28,798 | +6.7% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,248 | €1,248 | = | 0.0% |
| Distributable reserves | 133 | €429,814 | €458,612 | +€28,798 | +6.7% |
| Amounts payable | 17/49 | €12,176 | €10,956 | -€1,220 | -10.0% |
| Amounts payable within one year | 42/48 | €12,176 | €10,956 | -€1,220 | -10.0% |
| Trade debts | 44 | €320 | €389 | +€69 | +21.4% |
| Suppliers | 440/4 | €320 | €389 | +€69 | +21.4% |
| Taxes, remuneration and social security | 45 | €11,855 | €10,567 | -€1,288 | -10.9% |
| Taxes | 450/3 | €11,855 | €10,567 | -€1,288 | -10.9% |
| Remuneration, social security and pensions | 62 | -€2,545 | - | +€2,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,047 | €1,668 | -€379 | -18.5% |
| Other operating charges | 640/8 | €376 | €235 | -€140 | -37.4% |
| Gross operating margin | 9900 | €14,668 | €37,199 | +€22,531 | +153.6% |
| Operating profit (loss) | 9901 | €14,791 | €35,296 | +€20,506 | +138.6% |
| Financial income | 75/76B | €228 | €8,054 | +€7,826 | +3432.1% |
| Recurring financial income | 75 | €228 | €8,054 | +€7,826 | +3432.1% |
| Financial charges | 65/66B | €163 | €218 | +€55 | +34.0% |
| Recurring financial charges | 65 | €163 | €218 | +€55 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €14,856 | €43,132 | +€28,276 | +190.3% |
| Income taxes | 67/77 | €4,448 | €14,334 | +€9,886 | +222.2% |
| Profit (loss) for the period | 9904 | €10,408 | €28,798 | +€18,390 | +176.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,408 | €28,798 | +€18,390 | +176.7% |
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 9 October 2026 via checked.be.