PROMANDO: 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.
PROMANDO
Largest movements
- Current investments +€35,445
up €35,445 (+11.0%), from €323,377 to €358,822
- Receivables within one year +€33,768
up €33,768 (+114.4%), from €29,520 to €63,288
of which Trade receivables: +€29,074
- Cash -€16,992
down €16,992 (-19.4%), from €87,725 to €70,733
mainly Current investments (-€35,445) and Receivables within one year (-€33,768)
- Tangible fixed assets -€10,730
down €10,730 (-8.4%), from €127,573 to €116,843
of which Land and buildings: -€9,965
- Reserves +€43,156
up €43,156 (+8.2%), from €527,465 to €570,621
- Financial income -€16,826
down €16,826 (-75.4%), from €22,308 to €5,482
- Gross operating margin -€13,515
down €13,515 (-9.3%), from €145,375 to €131,860
- Depreciation +€4,006
up €4,006 (+17.8%), from €22,509 to €26,514
- Taxes -€3,690
down €3,690 (-9.3%), from €39,516 to €35,826
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 | €568,401 | €610,002 | +€41,601 | +7.3% |
| Fixed assets | 21/28 | €127,573 | €116,843 | -€10,730 | -8.4% |
| Tangible fixed assets | 22/27 | €127,573 | €116,843 | -€10,730 | -8.4% |
| Land and buildings | 22 | €89,141 | €79,176 | -€9,965 | -11.2% |
| Plant, machinery and equipment | 23 | €21,177 | €17,301 | -€3,875 | -18.3% |
| Furniture and vehicles | 24 | €17,255 | €20,366 | +€3,111 | +18.0% |
| Current assets | 29/58 | €440,828 | €493,159 | +€52,331 | +11.9% |
| Amounts receivable within one year | 40/41 | €29,520 | €63,288 | +€33,768 | +114.4% |
| Trade receivables | 40 | €24,671 | €53,745 | +€29,074 | +117.8% |
| Other amounts receivable | 41 | €4,849 | €9,543 | +€4,693 | +96.8% |
| Current investments | 50/53 | €323,377 | €358,822 | +€35,445 | +11.0% |
| Cash at bank and in hand | 54/58 | €87,725 | €70,733 | -€16,992 | -19.4% |
| Deferred charges and accrued income | 490/1 | €206 | €316 | +€110 | +53.1% |
| Total equity and liabilities | 10/49 | €568,401 | €610,002 | +€41,601 | +7.3% |
| Equity | 10/15 | €527,465 | €570,621 | +€43,156 | +8.2% |
| Reserves | 13 | €527,465 | €570,621 | +€43,156 | +8.2% |
| Distributable reserves | 133 | €527,465 | €570,621 | +€43,156 | +8.2% |
| Amounts payable | 17/49 | €40,936 | €39,381 | -€1,555 | -3.8% |
| Amounts payable within one year | 42/48 | €40,936 | €39,381 | -€1,555 | -3.8% |
| Trade debts | 44 | €4,714 | €2,491 | -€2,223 | -47.2% |
| Suppliers | 440/4 | €4,714 | €2,491 | -€2,223 | -47.2% |
| Taxes, remuneration and social security | 45 | €20,023 | €18,257 | -€1,766 | -8.8% |
| Taxes | 450/3 | €20,023 | €18,257 | -€1,766 | -8.8% |
| Other amounts payable | 47/48 | €16,199 | €18,633 | +€2,434 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,509 | €26,514 | +€4,006 | +17.8% |
| Other operating charges | 640/8 | €811 | €773 | -€39 | -4.7% |
| Gross operating margin | 9900 | €145,375 | €131,860 | -€13,515 | -9.3% |
| Operating profit (loss) | 9901 | €122,055 | €104,573 | -€17,482 | -14.3% |
| Financial income | 75/76B | €22,308 | €5,482 | -€16,826 | -75.4% |
| Recurring financial income | 75 | €22,308 | €5,482 | -€16,826 | -75.4% |
| Financial charges | 65/66B | €173 | €188 | +€14 | +8.3% |
| Recurring financial charges | 65 | €173 | €188 | +€14 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €144,190 | €109,867 | -€34,323 | -23.8% |
| Income taxes | 67/77 | €39,516 | €35,826 | -€3,690 | -9.3% |
| Profit (loss) for the period | 9904 | €104,674 | €74,041 | -€30,633 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,674 | €74,041 | -€30,633 | -29.3% |
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 12 October 2026 via checked.be.