Promanté: 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.
Promanté
Largest movements
- Current investments +€652,741
up €652,741 (+319%), from €204,410 to €857,151
- Cash -€388,047
down €388,047 (-33.1%), from €1.2m to €783,675
mainly Current investments (-€652,741) and Current portion of long-term debt (-€214,675)
- Receivables within one year -€103,069
down €103,069 (-10.1%), from €1.0m to €919,389
of which Trade receivables: -€94,569
- Stocks and contracts +€99,610
up €99,610 (+6.9%), from €1.4m to €1.5m
- Tangible fixed assets -€49,158
down €49,158 (-15.3%), from €322,129 to €272,971
of which Furniture and vehicles: -€63,042
- Reserves +€446,876
up €446,876 (+15.8%), from €2.8m to €3.3m
- Current portion of long-term debt -€214,675
down €214,675 (-78.6%), from €272,967 to €58,293
- Short-term financial debts +€125,000
new in 2025: €125,000
- Trade debts -€92,198
down €92,198 (-24.0%), from €383,778 to €291,580
- Debts after one year -€58,293
down €58,293 (-32.7%), from €178,413 to €120,120
- Gross operating margin +€256,800
up €256,800 (+6.8%), from €3.8m to €4.0m
- Staff costs +€253,953
up €253,953 (+8.6%), from €3.0m to €3.2m
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 | €4,214,735 | €4,429,943 | +€215,208 | +5.1% |
| Fixed assets | 21/28 | €359,861 | €278,981 | -€80,880 | -22.5% |
| Intangible fixed assets | 21 | €33,607 | €1,885 | -€31,722 | -94.4% |
| Tangible fixed assets | 22/27 | €322,129 | €272,971 | -€49,158 | -15.3% |
| Land and buildings | 22 | €27,136 | €20,697 | -€6,439 | -23.7% |
| Plant, machinery and equipment | 23 | €7,505 | €33,414 | +€25,909 | +345% |
| Furniture and vehicles | 24 | €263,471 | €200,429 | -€63,042 | -23.9% |
| Leasing and similar rights | 25 | €24,018 | €18,430 | -€5,587 | -23.3% |
| Financial fixed assets | 28 | €4,125 | €4,125 | = | 0.0% |
| Current assets | 29/58 | €3,854,874 | €4,150,962 | +€296,088 | +7.7% |
| Stocks and contracts in progress | 3 | €1,437,029 | €1,536,638 | +€99,610 | +6.9% |
| Stocks | 30/36 | €1,437,029 | €1,536,638 | +€99,610 | +6.9% |
| Amounts receivable within one year | 40/41 | €1,022,458 | €919,389 | -€103,069 | -10.1% |
| Trade receivables | 40 | €1,013,958 | €919,389 | -€94,569 | -9.3% |
| Other amounts receivable | 41 | €8,500 | €0 | -€8,500 | -100% |
| Current investments | 50/53 | €204,410 | €857,151 | +€652,741 | +319% |
| Cash at bank and in hand | 54/58 | €1,171,722 | €783,675 | -€388,047 | -33.1% |
| Deferred charges and accrued income | 490/1 | €19,256 | €54,109 | +€34,853 | +181% |
| Total equity and liabilities | 10/49 | €4,214,735 | €4,429,943 | +€215,208 | +5.1% |
| Equity | 10/15 | €2,880,102 | €3,326,978 | +€446,876 | +15.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,830,102 | €3,276,978 | +€446,876 | +15.8% |
| Distributable reserves | 133 | €2,830,102 | €3,276,978 | +€446,876 | +15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,334,633 | €1,102,965 | -€231,668 | -17.4% |
| Amounts payable after more than one year | 17 | €178,413 | €120,120 | -€58,293 | -32.7% |
| Financial debts | 170/4 | €178,413 | €120,120 | -€58,293 | -32.7% |
| Amounts payable within one year | 42/48 | €1,156,220 | €982,845 | -€173,375 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €272,967 | €58,293 | -€214,675 | -78.6% |
| Financial debts | 43 | - | €125,000 | +€125,000 | |
| Credit institutions | 430/8 | - | €125,000 | +€125,000 | |
| Trade debts | 44 | €383,778 | €291,580 | -€92,198 | -24.0% |
| Suppliers | 440/4 | €383,778 | €291,580 | -€92,198 | -24.0% |
| Taxes, remuneration and social security | 45 | €499,423 | €507,921 | +€8,498 | +1.7% |
| Taxes | 450/3 | €187,776 | €193,162 | +€5,386 | +2.9% |
| Remuneration and social security | 454/9 | €311,647 | €314,759 | +€3,112 | +1.0% |
| Other amounts payable | 47/48 | €52 | €52 | = | 0.0% |
| Non-recurring operating income | 76A | €16,255 | €1,855 | -€14,400 | -88.6% |
| Remuneration, social security and pensions | 62 | €2,951,616 | €3,205,569 | +€253,953 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,871 | €124,700 | +€9,830 | +8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,901 | €24,937 | +€26,839 | |
| Other operating charges | 640/8 | €15,913 | €13,335 | -€2,577 | -16.2% |
| Non-recurring operating charges | 66A | €389 | €21,499 | +€21,110 | +5,430% |
| Gross operating margin | 9900 | €3,791,422 | €4,048,223 | +€256,800 | +6.8% |
| Operating profit (loss) | 9901 | €710,536 | €658,182 | -€52,354 | -7.4% |
| Financial income | 75/76B | €5,413 | €31,370 | +€25,958 | +480% |
| Recurring financial income | 75 | €5,413 | €31,370 | +€25,958 | +480% |
| Financial charges | 65/66B | €47,608 | €45,378 | -€2,230 | -4.7% |
| Recurring financial charges | 65 | €47,608 | €45,378 | -€2,230 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €668,340 | €644,174 | -€24,166 | -3.6% |
| Income taxes | 67/77 | €203,161 | €197,298 | -€5,863 | -2.9% |
| Profit (loss) for the period | 9904 | €465,179 | €446,876 | -€18,303 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €465,179 | €446,876 | -€18,303 | -3.9% |
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 15 October 2026 via checked.be.