PROMASTER: 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.
PROMASTER
Largest movements
- Cash -€9,761
down €9,761 (-20.9%), from €46,743 to €36,981
mainly Tax, wage and social debts (-€6,298) and Receivables within one year (-€3,765)
- Receivables within one year +€3,765
up €3,765 (+3.4%), from €110,843 to €114,607
of which Other amounts receivable: +€10,224
- Deferred charges and accrued income -€1,714
down €1,714 (-70.0%), from €2,448 to €734
- Tax, wage and social debts -€6,298
down €6,298 (-44.5%), from €14,169 to €7,871
of which Taxes: -€6,319
- Gross operating margin -€10,876
down €10,876 (-15.7%), from €69,151 to €58,275
- Staff costs -€3,064
down €3,064 (-5.1%), from €60,443 to €57,379
- Financial income +€894
up €894 (+51.7%), from €1,731 to €2,625
of which Non-recurring financial income: +€453
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,752 | €154,165 | -€6,588 | -4.1% |
| Fixed assets | 21/28 | €719 | €1,842 | +€1,123 | +156.2% |
| Tangible fixed assets | 22/27 | €614 | €1,737 | +€1,123 | +183.0% |
| Furniture and vehicles | 24 | €614 | €1,737 | +€1,123 | +183.0% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €160,033 | €152,323 | -€7,711 | -4.8% |
| Amounts receivable within one year | 40/41 | €110,843 | €114,607 | +€3,765 | +3.4% |
| Trade receivables | 40 | €84,458 | €77,999 | -€6,459 | -7.6% |
| Other amounts receivable | 41 | €26,384 | €36,608 | +€10,224 | +38.8% |
| Cash at bank and in hand | 54/58 | €46,743 | €36,981 | -€9,761 | -20.9% |
| Deferred charges and accrued income | 490/1 | €2,448 | €734 | -€1,714 | -70.0% |
| Total equity and liabilities | 10/49 | €160,752 | €154,165 | -€6,588 | -4.1% |
| Equity | 10/15 | €62,170 | €63,068 | +€898 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €41,710 | €42,608 | +€898 | +2.2% |
| Amounts payable | 17/49 | €98,582 | €91,096 | -€7,486 | -7.6% |
| Amounts payable within one year | 42/48 | €98,582 | €91,096 | -€7,486 | -7.6% |
| Trade debts | 44 | €84,413 | €83,226 | -€1,187 | -1.4% |
| Suppliers | 440/4 | €84,413 | €83,226 | -€1,187 | -1.4% |
| Taxes, remuneration and social security | 45 | €14,169 | €7,871 | -€6,298 | -44.5% |
| Taxes | 450/3 | €10,361 | €4,042 | -€6,319 | -61.0% |
| Remuneration and social security | 454/9 | €3,808 | €3,828 | +€21 | +0.5% |
| Remuneration, social security and pensions | 62 | €60,443 | €57,379 | -€3,064 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,759 | €1,155 | -€604 | -34.3% |
| Other operating charges | 640/8 | €706 | €730 | +€24 | +3.4% |
| Gross operating margin | 9900 | €69,151 | €58,275 | -€10,876 | -15.7% |
| Operating profit (loss) | 9901 | €6,244 | -€988 | -€7,232 | |
| Financial income | 75/76B | €1,731 | €2,625 | +€894 | +51.7% |
| Recurring financial income | 75 | €1,731 | €2,171 | +€441 | +25.5% |
| Non-recurring financial income | 76B | - | €453 | +€453 | |
| Financial charges | 65/66B | €83 | €39 | -€44 | -53.2% |
| Recurring financial charges | 65 | €83 | €39 | -€44 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €7,891 | €1,598 | -€6,294 | -79.8% |
| Income taxes | 67/77 | €1,000 | €700 | -€300 | -30.0% |
| Profit (loss) for the period | 9904 | €6,891 | €898 | -€5,994 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,891 | €898 | -€5,994 | -87.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.