PROMANIC: what changed
Two fiscal 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.
PROMANIC
Largest movements
- Current investments +€12,000
up €12,000 (+11.0%), from €109,000 to €121,000
- Cash +€4,216
up €4,216 (+78.7%), from €5,357 to €9,573
mainly Net result for the year (+€27,616) and Tax, wage and social debts (+€2,844)
- Receivables after one year +€2,577
up €2,577 (+12.1%), from €21,257 to €23,834
- Reserves +€16,691
up €16,691 (+11.9%), from €139,940 to €156,631
of which Distributable reserves: +€16,691
- Tax, wage and social debts +€2,844
up €2,844 (+24.5%), from €11,620 to €14,464
of which Taxes: +€5,413
- Trade debts -€2,182
down €2,182 (-56.0%), from €3,893 to €1,711
- Gross operating margin +€4,255
up €4,255 (+11.2%), from €38,120 to €42,375
- Taxes +€820
up €820 (+7.7%), from €10,710 to €11,530
- Depreciation +€740
up €740 (+44.1%), from €1,678 to €2,418
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 | €175,984 | €194,944 | +€18,960 | +10.8% |
| Fixed assets | 21/28 | €4,793 | €5,753 | +€960 | +20.0% |
| Tangible fixed assets | 22/27 | €4,793 | €5,753 | +€960 | +20.0% |
| Plant, machinery and equipment | 23 | - | €1,663 | +€1,663 | |
| Furniture and vehicles | 24 | €4,793 | €4,090 | -€703 | -14.7% |
| Current assets | 29/58 | €171,191 | €189,191 | +€18,000 | +10.5% |
| Amounts receivable after more than one year | 29 | €21,257 | €23,834 | +€2,577 | +12.1% |
| Other amounts receivable | 291 | €21,257 | €23,834 | +€2,577 | +12.1% |
| Amounts receivable within one year | 40/41 | €33,645 | €33,683 | +€38 | +0.1% |
| Trade receivables | 40 | €32,541 | €33,462 | +€921 | +2.8% |
| Other amounts receivable | 41 | €1,104 | €221 | -€883 | -80.0% |
| Current investments | 50/53 | €109,000 | €121,000 | +€12,000 | +11.0% |
| Cash at bank and in hand | 54/58 | €5,357 | €9,573 | +€4,216 | +78.7% |
| Deferred charges and accrued income | 490/1 | €1,932 | €1,101 | -€831 | -43.0% |
| Total equity and liabilities | 10/49 | €175,984 | €194,944 | +€18,960 | +10.8% |
| Equity | 10/15 | €158,540 | €175,231 | +€16,691 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €139,940 | €156,631 | +€16,691 | +11.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €138,080 | €154,771 | +€16,691 | +12.1% |
| Amounts payable | 17/49 | €17,444 | €19,713 | +€2,269 | +13.0% |
| Amounts payable within one year | 42/48 | €17,444 | €19,713 | +€2,269 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €1,931 | €2,000 | +€69 | +3.6% |
| Financial debts | 43 | - | €1,538 | +€1,538 | |
| Credit institutions | 430/8 | - | €1,538 | +€1,538 | |
| Trade debts | 44 | €3,893 | €1,711 | -€2,182 | -56.0% |
| Suppliers | 440/4 | €3,893 | €1,711 | -€2,182 | -56.0% |
| Taxes, remuneration and social security | 45 | €11,620 | €14,464 | +€2,844 | +24.5% |
| Taxes | 450/3 | €9,051 | €14,464 | +€5,413 | +59.8% |
| Remuneration and social security | 454/9 | €2,569 | - | -€2,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €2,418 | +€740 | +44.1% |
| Other operating charges | 640/8 | €383 | €403 | +€20 | +5.2% |
| Gross operating margin | 9900 | €38,120 | €42,375 | +€4,255 | +11.2% |
| Operating profit (loss) | 9901 | €36,059 | €39,554 | +€3,495 | +9.7% |
| Financial income | 75/76B | €314 | €352 | +€38 | +12.1% |
| Recurring financial income | 75 | €314 | €352 | +€38 | +12.1% |
| Financial charges | 65/66B | €687 | €760 | +€73 | +10.6% |
| Recurring financial charges | 65 | €687 | €760 | +€73 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €35,686 | €39,146 | +€3,460 | +9.7% |
| Income taxes | 67/77 | €10,710 | €11,530 | +€820 | +7.7% |
| Profit (loss) for the period | 9904 | €24,976 | €27,616 | +€2,640 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,976 | €27,616 | +€2,640 | +10.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.