PROMANI: 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.
PROMANI
Largest movements
- Tangible fixed assets +€345,850
up €345,850 (+88.5%), from €390,940 to €736,790
of which Land and buildings: +€345,183
- Cash -€164,071
down €164,071 (-41.8%), from €392,271 to €228,200
mainly Investment in fixed assets (net) (-€394,863) and Receivables within one year (-€6,628)
- Reserves +€198,304
up €198,304 (+3.5%), from €5.6m to €5.8m
of which Distributable reserves: +€198,304
- Financial income +€59,520
up €59,520 (+42.9%), from €138,880 to €198,400
- Depreciation +€42,517
up €42,517 (+655%), from €6,496 to €49,013
- Gross operating margin +€15,628
up €15,628 (+14.5%), from €107,930 to €123,558
- Staff costs -€11,260
down €11,260 (-22.4%), from €50,234 to €38,974
- Write-downs -€2,986
down €2,986 (-100%), from €2,986 to €0
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 | €6,183,631 | €6,371,518 | +€187,886 | +3.0% |
| Fixed assets | 21/28 | €5,762,296 | €6,108,145 | +€345,850 | +6.0% |
| Tangible fixed assets | 22/27 | €390,940 | €736,790 | +€345,850 | +88.5% |
| Land and buildings | 22 | €389,110 | €734,293 | +€345,183 | +88.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,830 | €2,497 | +€667 | +36.4% |
| Financial fixed assets | 28 | €5,371,355 | €5,371,355 | = | 0.0% |
| Current assets | 29/58 | €421,336 | €263,372 | -€157,964 | -37.5% |
| Amounts receivable within one year | 40/41 | €25,071 | €31,698 | +€6,628 | +26.4% |
| Trade receivables | 40 | €24,444 | €28,423 | +€3,979 | +16.3% |
| Other amounts receivable | 41 | €627 | €3,275 | +€2,648 | +422% |
| Cash at bank and in hand | 54/58 | €392,271 | €228,200 | -€164,071 | -41.8% |
| Deferred charges and accrued income | 490/1 | €3,995 | €3,474 | -€520 | -13.0% |
| Total equity and liabilities | 10/49 | €6,183,631 | €6,371,518 | +€187,886 | +3.0% |
| Equity | 10/15 | €6,140,518 | €6,338,822 | +€198,304 | +3.2% |
| Contributions | 10/11 | €495,787 | €495,787 | = | 0.0% |
| Capital | 10 | €495,787 | €495,787 | = | 0.0% |
| Issued capital | 100 | €495,787 | €495,787 | = | 0.0% |
| Reserves | 13 | €5,644,731 | €5,843,035 | +€198,304 | +3.5% |
| Non-distributable reserves | 130/1 | €207,079 | €207,079 | = | 0.0% |
| Legal reserve | 130 | €207,079 | €207,079 | = | 0.0% |
| Distributable reserves | 133 | €5,437,652 | €5,635,956 | +€198,304 | +3.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,114 | €32,696 | -€10,418 | -24.2% |
| Amounts payable within one year | 42/48 | €42,905 | €32,479 | -€10,426 | -24.3% |
| Trade debts | 44 | €6,082 | €1,848 | -€4,234 | -69.6% |
| Suppliers | 440/4 | €6,082 | €1,848 | -€4,234 | -69.6% |
| Taxes, remuneration and social security | 45 | €30,822 | €28,131 | -€2,691 | -8.7% |
| Taxes | 450/3 | €24,853 | €22,571 | -€2,282 | -9.2% |
| Remuneration and social security | 454/9 | €5,969 | €5,560 | -€409 | -6.9% |
| Other amounts payable | 47/48 | €6,000 | €2,500 | -€3,500 | -58.3% |
| Accrued charges and deferred income | 492/3 | €209 | €217 | +€8 | +3.8% |
| Remuneration, social security and pensions | 62 | €50,234 | €38,974 | -€11,260 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,496 | €49,013 | +€42,517 | +655% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,986 | €0 | -€2,986 | -100% |
| Other operating charges | 640/8 | €13,037 | €13,233 | +€196 | +1.5% |
| Gross operating margin | 9900 | €107,930 | €123,558 | +€15,628 | +14.5% |
| Operating profit (loss) | 9901 | €35,178 | €22,338 | -€12,839 | -36.5% |
| Financial income | 75/76B | €138,880 | €198,400 | +€59,520 | +42.9% |
| Recurring financial income | 75 | €138,880 | €198,400 | +€59,520 | +42.9% |
| Financial charges | 65/66B | €84 | €710 | +€625 | +741% |
| Recurring financial charges | 65 | €84 | €710 | +€625 | +741% |
| Profit (loss) for the period before taxes | 9903 | €173,973 | €220,029 | +€46,055 | +26.5% |
| Income taxes | 67/77 | €18,959 | €21,725 | +€2,766 | +14.6% |
| Profit (loss) for the period | 9904 | €155,014 | €198,304 | +€43,290 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €155,014 | €198,304 | +€43,290 | +27.9% |
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 23 October 2026 via checked.be.