PROMAT DISTRIBUTION: 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.
PROMAT DISTRIBUTION
Largest movements
- Receivables within one year +€828,704
up €828,704 (+221%), from €374,667 to €1.2m
of which Trade receivables: +€855,492
- Stocks and contracts -€494,021
down €494,021 (-33.1%), from €1.5m to €997,126
- Tangible fixed assets -€46,406
down €46,406 (-41.5%), from €111,809 to €65,403
of which Furniture and vehicles: -€40,884
- Profit (loss) carried forward +€302,451
up €302,451 (+331%), from €91,418 to €393,868
- Tax, wage and social debts +€270,814
up €270,814 (+124%), from €217,705 to €488,519
of which Taxes: +€237,262
- Trade debts -€214,979
down €214,979 (-14.9%), from €1.4m to €1.2m
- Other debts -€61,361
down €61,361 (-32.5%), from €189,044 to €127,682
- Gross operating margin +€331,331
up €331,331 (+285%), from €116,081 to €447,412
- Staff costs +€76,263
new in 2025: €76,263
- Depreciation +€17,437
up €17,437 (+77.1%), from €22,628 to €40,065
- Other operating charges -€9,654
down €9,654 (-32.5%), from €29,735 to €20,081
- Write-downs +€6,592
new in 2025: €6,592
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 | €2,027,995 | €2,307,229 | +€279,234 | +13.8% |
| Fixed assets | 21/28 | €111,809 | €70,779 | -€41,030 | -36.7% |
| Intangible fixed assets | 21 | - | €5,376 | +€5,376 | |
| Tangible fixed assets | 22/27 | €111,809 | €65,403 | -€46,406 | -41.5% |
| Plant, machinery and equipment | 23 | €504 | €42 | -€462 | -91.7% |
| Furniture and vehicles | 24 | €88,936 | €48,052 | -€40,884 | -46.0% |
| Leasing and similar rights | 25 | €22,369 | €17,309 | -€5,060 | -22.6% |
| Current assets | 29/58 | €1,916,186 | €2,236,449 | +€320,264 | +16.7% |
| Stocks and contracts in progress | 3 | €1,491,148 | €997,126 | -€494,021 | -33.1% |
| Stocks | 30/36 | €1,491,148 | €997,126 | -€494,021 | -33.1% |
| Amounts receivable within one year | 40/41 | €374,667 | €1,203,370 | +€828,704 | +221% |
| Trade receivables | 40 | €312,878 | €1,168,370 | +€855,492 | +273% |
| Other amounts receivable | 41 | €61,788 | €35,000 | -€26,788 | -43.4% |
| Cash at bank and in hand | 54/58 | €50,371 | €33,940 | -€16,431 | -32.6% |
| Deferred charges and accrued income | 490/1 | - | €2,012 | +€2,012 | |
| Total equity and liabilities | 10/49 | €2,027,995 | €2,307,229 | +€279,234 | +13.8% |
| Equity | 10/15 | €131,418 | €433,868 | +€302,451 | +230% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,418 | €393,868 | +€302,451 | +331% |
| Amounts payable | 17/49 | €1,896,577 | €1,873,361 | -€23,216 | -1.2% |
| Amounts payable after more than one year | 17 | €33,830 | €15,322 | -€18,508 | -54.7% |
| Financial debts | 170/4 | €33,830 | €15,322 | -€18,508 | -54.7% |
| Amounts payable within one year | 42/48 | €1,862,747 | €1,858,039 | -€4,708 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €17,691 | €18,508 | +€817 | +4.6% |
| Trade debts | 44 | €1,438,308 | €1,223,329 | -€214,979 | -14.9% |
| Suppliers | 440/4 | €1,438,308 | €1,223,329 | -€214,979 | -14.9% |
| Taxes, remuneration and social security | 45 | €217,705 | €488,519 | +€270,814 | +124% |
| Taxes | 450/3 | €217,705 | €454,967 | +€237,262 | +109% |
| Remuneration and social security | 454/9 | - | €33,552 | +€33,552 | |
| Other amounts payable | 47/48 | €189,044 | €127,682 | -€61,361 | -32.5% |
| Remuneration, social security and pensions | 62 | - | €76,263 | +€76,263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,628 | €40,065 | +€17,437 | +77.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,592 | +€6,592 | |
| Other operating charges | 640/8 | €29,735 | €20,081 | -€9,654 | -32.5% |
| Gross operating margin | 9900 | €116,081 | €447,412 | +€331,331 | +285% |
| Operating profit (loss) | 9901 | €63,719 | €304,410 | +€240,692 | +378% |
| Financial income | 75/76B | €3 | €872 | +€869 | +25,777% |
| Recurring financial income | 75 | €3 | €872 | +€869 | +25,777% |
| Financial charges | 65/66B | €3,953 | €2,832 | -€1,121 | -28.4% |
| Recurring financial charges | 65 | €3,953 | €2,832 | -€1,121 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €59,769 | €302,451 | +€242,681 | +406% |
| Income taxes | 67/77 | €312 | - | -€312 | |
| Profit (loss) for the period | 9904 | €59,457 | €302,451 | +€242,993 | +409% |
| Profit (loss) for the period to be appropriated | 9905 | €59,457 | €302,451 | +€242,993 | +409% |
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 18 October 2026 via checked.be.