PROMAT: 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.
PROMAT
Largest movements
- Tangible fixed assets -€18,532
down €18,532 (-39.8%), from €46,581 to €28,049
of which Furniture and vehicles: -€18,077
- Cash -€11,674
down €11,674 (-16.2%), from €71,967 to €60,293
mainly Debts after one year (-€34,304) and Other debts (-€4,865)
- Debts after one year -€34,304
down €34,304 (-81.7%), from €41,996 to €7,692
- Other debts -€4,865
down €4,865 (-32.3%), from €15,060 to €10,195
- Tax, wage and social debts +€4,371
up €4,371 (+15.2%), from €28,839 to €33,210
of which Taxes: +€13,559
- Gross operating margin +€38,997
up €38,997 (+19.1%), from €203,746 to €242,743
- Staff costs +€23,083
up €23,083 (+12.7%), from €181,790 to €204,873
- Taxes -€8,332
down €8,332, from €6,376 to -€1,956
- Financial charges +€6,672
up €6,672 (+68.2%), from €9,783 to €16,455
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 | €425,175 | €397,193 | -€27,982 | -6.6% |
| Fixed assets | 21/28 | €46,581 | €28,049 | -€18,532 | -39.8% |
| Tangible fixed assets | 22/27 | €46,581 | €28,049 | -€18,532 | -39.8% |
| Furniture and vehicles | 24 | €45,670 | €27,593 | -€18,077 | -39.6% |
| Other tangible fixed assets | 26 | €911 | €456 | -€455 | -49.9% |
| Current assets | 29/58 | €378,594 | €369,144 | -€9,450 | -2.5% |
| Stocks and contracts in progress | 3 | €275,929 | €274,092 | -€1,837 | -0.7% |
| Stocks | 30/36 | €275,929 | €274,092 | -€1,837 | -0.7% |
| Amounts receivable within one year | 40/41 | €25,509 | €29,494 | +€3,985 | +15.6% |
| Trade receivables | 40 | €25,509 | €26,799 | +€1,290 | +5.1% |
| Other amounts receivable | 41 | - | €2,695 | +€2,695 | |
| Cash at bank and in hand | 54/58 | €71,967 | €60,293 | -€11,674 | -16.2% |
| Deferred charges and accrued income | 490/1 | €5,189 | €5,265 | +€76 | +1.5% |
| Total equity and liabilities | 10/49 | €425,175 | €397,193 | -€27,982 | -6.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,196 | €10,195 | -€1 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €3,996 | €3,995 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | €180,166 | €183,731 | +€3,565 | +2.0% |
| Amounts payable | 17/49 | €172,813 | €141,267 | -€31,546 | -18.3% |
| Amounts payable after more than one year | 17 | €41,996 | €7,692 | -€34,304 | -81.7% |
| Financial debts | 170/4 | €41,996 | €7,692 | -€34,304 | -81.7% |
| Amounts payable within one year | 42/48 | €130,817 | €133,575 | +€2,758 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €33,477 | €34,304 | +€827 | +2.5% |
| Trade debts | 44 | €53,441 | €55,866 | +€2,425 | +4.5% |
| Suppliers | 440/4 | €53,441 | €55,866 | +€2,425 | +4.5% |
| Taxes, remuneration and social security | 45 | €28,839 | €33,210 | +€4,371 | +15.2% |
| Taxes | 450/3 | €19,651 | €33,210 | +€13,559 | +69.0% |
| Remuneration and social security | 454/9 | €9,188 | - | -€9,188 | |
| Other amounts payable | 47/48 | €15,060 | €10,195 | -€4,865 | -32.3% |
| Remuneration, social security and pensions | 62 | €181,790 | €204,873 | +€23,083 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,533 | €18,532 | -€1 | 0.0% |
| Other operating charges | 640/8 | €1,131 | €1,306 | +€175 | +15.5% |
| Gross operating margin | 9900 | €203,746 | €242,743 | +€38,997 | +19.1% |
| Operating profit (loss) | 9901 | €2,292 | €18,032 | +€15,740 | +686.7% |
| Financial income | 75/76B | €132 | €32 | -€100 | -75.8% |
| Recurring financial income | 75 | €132 | €32 | -€100 | -75.8% |
| Financial charges | 65/66B | €9,783 | €16,455 | +€6,672 | +68.2% |
| Recurring financial charges | 65 | €9,783 | €16,455 | +€6,672 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,359 | €1,609 | +€8,968 | |
| Income taxes | 67/77 | €6,376 | -€1,956 | -€8,332 | |
| Profit (loss) for the period | 9904 | -€13,735 | €3,565 | +€17,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,735 | €3,565 | +€17,300 |
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 30 September 2026 via checked.be.