Promar: 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.
Promar
Largest movements
- Cash +€54,652
up €54,652 (+45.1%), from €121,079 to €175,731
mainly Net result for the year (+€50,533) and Depreciation (+€24,429)
- Tangible fixed assets -€24,429
down €24,429 (-8.4%), from €290,706 to €266,276
of which Furniture and vehicles: -€13,700
- Receivables within one year -€9,523
down €9,523 (-79.3%), from €12,015 to €2,492
of which Trade receivables: -€9,533
- Reserves +€50,533
up €50,533 (+19.0%), from €266,108 to €316,640
- Tax, wage and social debts -€13,492
down €13,492 (-87.5%), from €15,419 to €1,927
- Debts after one year -€11,292
down €11,292 (-9.0%), from €124,837 to €113,545
of which Financial debts: -€11,292
- Current portion of long-term debt -€7,937
down €7,937 (-41.3%), from €19,229 to €11,292
- Gross operating margin +€28,289
up €28,289 (+38.5%), from €73,486 to €101,775
- Taxes +€8,787
up €8,787 (+55.2%), from €15,924 to €24,711
- Financial charges -€7,268
down €7,268 (-73.2%), from €9,925 to €2,657
of which Non-recurring financial charges: -€6,836
- Depreciation +€2,122
up €2,122 (+9.5%), from €22,307 to €24,429
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 | €483,318 | €502,060 | +€18,742 | +3.9% |
| Fixed assets | 21/28 | €290,706 | €266,276 | -€24,429 | -8.4% |
| Tangible fixed assets | 22/27 | €290,706 | €266,276 | -€24,429 | -8.4% |
| Land and buildings | 22 | €232,175 | €221,800 | -€10,375 | -4.5% |
| Plant, machinery and equipment | 23 | €1,484 | €1,130 | -€354 | -23.9% |
| Furniture and vehicles | 24 | €57,047 | €43,347 | -€13,700 | -24.0% |
| Current assets | 29/58 | €192,612 | €235,784 | +€43,171 | +22.4% |
| Amounts receivable within one year | 40/41 | €12,015 | €2,492 | -€9,523 | -79.3% |
| Trade receivables | 40 | €11,306 | €1,773 | -€9,533 | -84.3% |
| Other amounts receivable | 41 | €709 | €719 | +€10 | +1.4% |
| Current investments | 50/53 | €54,406 | €54,406 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €121,079 | €175,731 | +€54,652 | +45.1% |
| Deferred charges and accrued income | 490/1 | €5,112 | €3,154 | -€1,958 | -38.3% |
| Total equity and liabilities | 10/49 | €483,318 | €502,060 | +€18,742 | +3.9% |
| Equity | 10/15 | €284,708 | €335,240 | +€50,533 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266,108 | €316,640 | +€50,533 | +19.0% |
| Distributable reserves | 133 | €266,108 | €316,640 | +€50,533 | +19.0% |
| Amounts payable | 17/49 | €198,610 | €166,820 | -€31,790 | -16.0% |
| Amounts payable after more than one year | 17 | €124,837 | €113,545 | -€11,292 | -9.0% |
| Financial debts | 170/4 | €124,762 | €113,470 | -€11,292 | -9.1% |
| Other amounts payable | 178/9 | €75 | €75 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,523 | €53,025 | -€20,499 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €19,229 | €11,292 | -€7,937 | -41.3% |
| Trade debts | 44 | - | €314 | +€314 | |
| Suppliers | 440/4 | - | €314 | +€314 | |
| Taxes, remuneration and social security | 45 | €15,419 | €1,927 | -€13,492 | -87.5% |
| Taxes | 450/3 | €15,419 | €1,927 | -€13,492 | -87.5% |
| Other amounts payable | 47/48 | €38,875 | €39,491 | +€616 | +1.6% |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Non-recurring operating income | 76A | €21,674 | - | -€21,674 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,307 | €24,429 | +€2,122 | +9.5% |
| Other operating charges | 640/8 | €2,143 | €2,056 | -€87 | -4.1% |
| Gross operating margin | 9900 | €73,486 | €101,775 | +€28,289 | +38.5% |
| Operating profit (loss) | 9901 | €49,035 | €75,289 | +€26,254 | +53.5% |
| Financial income | 75/76B | €1,754 | €2,611 | +€858 | +48.9% |
| Recurring financial income | 75 | €1,754 | €2,611 | +€858 | +48.9% |
| Financial charges | 65/66B | €9,925 | €2,657 | -€7,268 | -73.2% |
| Recurring financial charges | 65 | €3,089 | €2,657 | -€432 | -14.0% |
| Non-recurring financial charges | 66B | €6,836 | - | -€6,836 | |
| Profit (loss) for the period before taxes | 9903 | €40,864 | €75,243 | +€34,380 | +84.1% |
| Income taxes | 67/77 | €15,924 | €24,711 | +€8,787 | +55.2% |
| Profit (loss) for the period | 9904 | €24,940 | €50,533 | +€25,593 | +102.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,940 | €50,533 | +€25,593 | +102.6% |
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 8 October 2026 via checked.be.