PROMARKET: 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.
PROMARKET
Largest movements
- Cash +€226,398
up €226,398 (+33.1%), from €683,741 to €910,139
mainly Net result for the year (+€320,866) and Receivables within one year (+€142,258)
- Receivables within one year -€142,258
down €142,258 (-6.9%), from €2.1m to €1.9m
of which Trade receivables: -€124,105
- Deferred charges and accrued income +€37,048
up €37,048 (+57.6%), from €64,336 to €101,384
- Reserves +€320,250
up €320,250 (+27.0%), from €1.2m to €1.5m
of which Distributable reserves: +€215,000
- Trade debts -€234,481
down €234,481 (-15.2%), from €1.5m to €1.3m
- Gross operating margin +€329,995
up €329,995 (+40.9%), from €807,721 to €1.1m
- Staff costs +€97,170
up €97,170 (+21.0%), from €462,557 to €559,727
- Other operating charges +€54,057
up €54,057 (+140.2%), from €38,565 to €92,622
- Taxes +€44,855
up €44,855 (+62.4%), from €71,842 to €116,697
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 | €3,069,460 | €3,162,418 | +€92,958 | +3.0% |
| Fixed assets | 21/28 | €78,696 | €50,466 | -€28,230 | -35.9% |
| Intangible fixed assets | 21 | €5,221 | €3,399 | -€1,822 | -34.9% |
| Tangible fixed assets | 22/27 | €73,475 | €47,067 | -€26,408 | -35.9% |
| Plant, machinery and equipment | 23 | €1,426 | €1,075 | -€352 | -24.6% |
| Furniture and vehicles | 24 | €72,049 | €45,993 | -€26,057 | -36.2% |
| Current assets | 29/58 | €2,990,764 | €3,111,952 | +€121,187 | +4.1% |
| Amounts receivable after more than one year | 29 | €180,000 | €180,000 | = | 0.0% |
| Other amounts receivable | 291 | €180,000 | €180,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,062,687 | €1,920,429 | -€142,258 | -6.9% |
| Trade receivables | 40 | €1,960,100 | €1,835,995 | -€124,105 | -6.3% |
| Other amounts receivable | 41 | €102,587 | €84,434 | -€18,153 | -17.7% |
| Cash at bank and in hand | 54/58 | €683,741 | €910,139 | +€226,398 | +33.1% |
| Deferred charges and accrued income | 490/1 | €64,336 | €101,384 | +€37,048 | +57.6% |
| Total equity and liabilities | 10/49 | €3,069,460 | €3,162,418 | +€92,958 | +3.0% |
| Equity | 10/15 | €1,271,462 | €1,592,328 | +€320,866 | +25.2% |
| Contributions | 10/11 | €56,208 | €56,208 | = | 0.0% |
| Reserves | 13 | €1,184,000 | €1,504,250 | +€320,250 | +27.0% |
| Tax-exempt reserves | 132 | - | €105,250 | +€105,250 | |
| Distributable reserves | 133 | €1,184,000 | €1,399,000 | +€215,000 | +18.2% |
| Profit (loss) carried forward | 14 | €31,254 | €31,870 | +€616 | +2.0% |
| Amounts payable | 17/49 | €1,797,998 | €1,570,090 | -€227,908 | -12.7% |
| Amounts payable within one year | 42/48 | €1,674,417 | €1,448,433 | -€225,983 | -13.5% |
| Trade debts | 44 | €1,544,102 | €1,309,620 | -€234,481 | -15.2% |
| Suppliers | 440/4 | €1,544,102 | €1,309,620 | -€234,481 | -15.2% |
| Taxes, remuneration and social security | 45 | €130,315 | €138,813 | +€8,498 | +6.5% |
| Taxes | 450/3 | €28,357 | €19,000 | -€9,357 | -33.0% |
| Remuneration and social security | 454/9 | €101,958 | €119,813 | +€17,855 | +17.5% |
| Accrued charges and deferred income | 492/3 | €123,582 | €121,657 | -€1,925 | -1.6% |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €462,557 | €559,727 | +€97,170 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,831 | €31,023 | +€2,192 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,385 | €15,186 | +€6,801 | +81.1% |
| Other operating charges | 640/8 | €38,565 | €92,622 | +€54,057 | +140.2% |
| Gross operating margin | 9900 | €807,721 | €1,137,715 | +€329,995 | +40.9% |
| Operating profit (loss) | 9901 | €269,383 | €439,157 | +€169,774 | +63.0% |
| Financial income | 75/76B | €4,951 | €6,995 | +€2,044 | +41.3% |
| Recurring financial income | 75 | €4,951 | €6,995 | +€2,044 | +41.3% |
| Financial charges | 65/66B | €7,922 | €8,588 | +€666 | +8.4% |
| Recurring financial charges | 65 | €7,922 | €8,588 | +€666 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €266,412 | €437,563 | +€171,151 | +64.2% |
| Income taxes | 67/77 | €71,842 | €116,697 | +€44,855 | +62.4% |
| Profit (loss) for the period | 9904 | €194,570 | €320,866 | +€126,296 | +64.9% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €194,570 | €215,616 | +€21,046 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.