Promaris: 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.
Promaris
Largest movements
- Intangible fixed assets -€11,950
down €11,950 (-33.6%), from €35,552 to €23,603
- Receivables within one year -€11,058
down €11,058 (-46.1%), from €24,008 to €12,950
of which Trade receivables: -€10,245
- Tangible fixed assets -€4,445
down €4,445 (-18.1%), from €24,528 to €20,084
of which Plant, machinery and equipment: -€2,668
- Cash -€4,007
down €4,007 (-69.0%), from €5,811 to €1,804
mainly Net result for the year (-€35,636) and Trade debts (-€13,844)
- Profit (loss) carried forward -€35,636
down €35,636 (-15.0%), from -€238,100 to -€273,737
- Other debts +€21,675
up €21,675 (+9.7%), from €223,830 to €245,505
- Trade debts -€13,844
down €13,844 (-98.5%), from €14,056 to €212
- Debts after one year -€5,548
down €5,548 (-19.6%), from €28,374 to €22,826
- Gross operating margin +€57,197
up €57,197 (+93.5%), from -€61,192 to -€3,995
- Write-downs -€8,196
down €8,196 (-100.0%), from €8,196 to €0
- Financial charges +€4,186
up €4,186 (+40.3%), from €10,388 to €14,574
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 | €97,553 | €65,131 | -€32,422 | -33.2% |
| Fixed assets | 21/28 | €60,081 | €43,687 | -€16,394 | -27.3% |
| Intangible fixed assets | 21 | €35,552 | €23,603 | -€11,950 | -33.6% |
| Tangible fixed assets | 22/27 | €24,528 | €20,084 | -€4,445 | -18.1% |
| Plant, machinery and equipment | 23 | €20,822 | €18,154 | -€2,668 | -12.8% |
| Furniture and vehicles | 24 | €3,706 | €1,930 | -€1,776 | -47.9% |
| Current assets | 29/58 | €37,472 | €21,444 | -€16,028 | -42.8% |
| Stocks and contracts in progress | 3 | €5,655 | €5,655 | = | 0.0% |
| Stocks | 30/36 | €5,655 | €5,655 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,008 | €12,950 | -€11,058 | -46.1% |
| Trade receivables | 40 | €23,196 | €12,950 | -€10,245 | -44.2% |
| Other amounts receivable | 41 | €812 | €0 | -€812 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,811 | €1,804 | -€4,007 | -69.0% |
| Deferred charges and accrued income | 490/1 | €1,998 | €1,035 | -€963 | -48.2% |
| Total equity and liabilities | 10/49 | €97,553 | €65,131 | -€32,422 | -33.2% |
| Equity | 10/15 | -€174,600 | -€210,237 | -€35,636 | -20.4% |
| Contributions | 10/11 | €63,500 | €63,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€238,100 | -€273,737 | -€35,636 | -15.0% |
| Amounts payable | 17/49 | €272,154 | €275,368 | +€3,214 | +1.2% |
| Amounts payable after more than one year | 17 | €28,374 | €22,826 | -€5,548 | -19.6% |
| Financial debts | 170/4 | €28,374 | €22,826 | -€5,548 | -19.6% |
| Amounts payable within one year | 42/48 | €243,779 | €252,542 | +€8,762 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €5,413 | €5,548 | +€135 | +2.5% |
| Trade debts | 44 | €14,056 | €212 | -€13,844 | -98.5% |
| Suppliers | 440/4 | €14,056 | €212 | -€13,844 | -98.5% |
| Taxes, remuneration and social security | 45 | €480 | €1,276 | +€796 | +165.9% |
| Taxes | 450/3 | €480 | €1,276 | +€796 | +165.9% |
| Other amounts payable | 47/48 | €223,830 | €245,505 | +€21,675 | +9.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,407 | €16,394 | -€13 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,196 | €0 | -€8,196 | -100.0% |
| Other operating charges | 640/8 | €654 | €673 | +€18 | +2.8% |
| Gross operating margin | 9900 | -€61,192 | -€3,995 | +€57,197 | +93.5% |
| Operating profit (loss) | 9901 | -€86,449 | -€21,062 | +€65,387 | +75.6% |
| Financial charges | 65/66B | €10,388 | €14,574 | +€4,186 | +40.3% |
| Recurring financial charges | 65 | €10,388 | €14,574 | +€4,186 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | -€96,837 | -€35,636 | +€61,201 | +63.2% |
| Profit (loss) for the period | 9904 | -€96,837 | -€35,636 | +€61,201 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,837 | -€35,636 | +€61,201 | +63.2% |
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 10 October 2026 via checked.be.