PROMASO: 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.
PROMASO
Largest movements
- Cash -€7,635
down €7,635 (-14.8%), from €51,492 to €43,857
mainly Other debts (-€7,231) and Debts after one year (-€6,953)
- Tangible fixed assets -€3,720
down €3,720 (-14.1%), from €26,328 to €22,608
of which Land and buildings: -€2,259
- Other debts -€7,231
down €7,231 (-15.1%), from €47,761 to €40,529
- Debts after one year -€6,953
down €6,953 (-86.8%), from €8,014 to €1,062
- Trade debts +€2,668
up €2,668 (+217%), from €1,231 to €3,899
- Gross operating margin +€3,839
up €3,839 (+5.9%), from €65,503 to €69,342
- Staff costs +€3,592
up €3,592 (+6.8%), from €52,710 to €56,302
- Financial charges -€925
down €925 (-35.1%), from €2,637 to €1,712
- Other operating charges +€871
up €871 (+221%), from €394 to €1,264
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 | €97,222 | €85,695 | -€11,527 | -11.9% |
| Fixed assets | 21/28 | €26,855 | €23,135 | -€3,720 | -13.9% |
| Tangible fixed assets | 22/27 | €26,328 | €22,608 | -€3,720 | -14.1% |
| Land and buildings | 22 | €23,475 | €21,216 | -€2,259 | -9.6% |
| Plant, machinery and equipment | 23 | €2,215 | €882 | -€1,333 | -60.2% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Other tangible fixed assets | 26 | €638 | €511 | -€128 | -20.0% |
| Financial fixed assets | 28 | €527 | €527 | = | 0.0% |
| Current assets | 29/58 | €70,366 | €62,560 | -€7,807 | -11.1% |
| Stocks and contracts in progress | 3 | €16,625 | €16,625 | = | 0.0% |
| Stocks | 30/36 | €16,625 | €16,625 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €569 | - | -€569 | |
| Other amounts receivable | 41 | €569 | - | -€569 | |
| Cash at bank and in hand | 54/58 | €51,492 | €43,857 | -€7,635 | -14.8% |
| Deferred charges and accrued income | 490/1 | €1,681 | €2,078 | +€397 | +23.6% |
| Total equity and liabilities | 10/49 | €97,222 | €85,695 | -€11,527 | -11.9% |
| Equity | 10/15 | €23,688 | €23,971 | +€283 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,372 | €13,372 | = | 0.0% |
| 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 | €11,512 | €11,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,284 | -€8,001 | +€283 | +3.4% |
| Amounts payable | 17/49 | €73,534 | €61,724 | -€11,810 | -16.1% |
| Amounts payable after more than one year | 17 | €8,014 | €1,062 | -€6,953 | -86.8% |
| Financial debts | 170/4 | €8,014 | €1,062 | -€6,953 | -86.8% |
| Amounts payable within one year | 42/48 | €65,519 | €60,662 | -€4,857 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €6,588 | €6,953 | +€365 | +5.5% |
| Trade debts | 44 | €1,231 | €3,899 | +€2,668 | +217% |
| Suppliers | 440/4 | €1,231 | €3,899 | +€2,668 | +217% |
| Taxes, remuneration and social security | 45 | €9,939 | €9,280 | -€659 | -6.6% |
| Taxes | 450/3 | €9,939 | €9,280 | -€659 | -6.6% |
| Other amounts payable | 47/48 | €47,761 | €40,529 | -€7,231 | -15.1% |
| Remuneration, social security and pensions | 62 | €52,710 | €56,302 | +€3,592 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,234 | €7,728 | +€495 | +6.8% |
| Other operating charges | 640/8 | €394 | €1,264 | +€871 | +221% |
| Gross operating margin | 9900 | €65,503 | €69,342 | +€3,839 | +5.9% |
| Operating profit (loss) | 9901 | €5,166 | €4,048 | -€1,118 | -21.6% |
| Financial income | 75/76B | €4 | €25 | +€21 | +507% |
| Recurring financial income | 75 | €4 | €25 | +€21 | +507% |
| Financial charges | 65/66B | €2,637 | €1,712 | -€925 | -35.1% |
| Recurring financial charges | 65 | €2,637 | €1,712 | -€925 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €2,534 | €2,362 | -€172 | -6.8% |
| Income taxes | 67/77 | €2,048 | €2,078 | +€30 | +1.5% |
| Profit (loss) for the period | 9904 | €485 | €283 | -€202 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €485 | €283 | -€202 | -41.7% |
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 25 October 2026 via checked.be.