PROMATA: 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.
PROMATA
Largest movements
- Receivables within one year +€21,000
new in 2024: €21,000
- Tangible fixed assets -€8,821
down €8,821 (-5.5%), from €161,531 to €152,710
of which Land and buildings: -€7,594
- Other debts +€33,828
up €33,828 (+47.6%), from €70,998 to €104,826
- Debts after one year -€17,205
down €17,205 (-41.9%), from €41,021 to €23,816
- Profit (loss) carried forward -€5,607
down €5,607 (-918%), from -€610 to -€6,217
- Accrued charges and deferred income -€2,420
no longer reported in 2024 (was €2,420)
- Trade debts +€1,910
up €1,910 (+215%), from €888 to €2,798
- Gross operating margin -€3,083
down €3,083 (-29.5%), from €10,454 to €7,371
- Depreciation +€591
up €591 (+7.2%), from €8,230 to €8,821
- Financial charges -€513
down €513 (-23.0%), from €2,230 to €1,717
of which Financial charges: -€504
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,885 | €173,934 | +€11,049 | +6.8% |
| Fixed assets | 21/28 | €161,531 | €152,710 | -€8,821 | -5.5% |
| Tangible fixed assets | 22/27 | €161,531 | €152,710 | -€8,821 | -5.5% |
| Land and buildings | 22 | €149,887 | €142,293 | -€7,594 | -5.1% |
| Plant, machinery and equipment | 23 | €11,644 | €10,418 | -€1,227 | -10.5% |
| Current assets | 29/58 | €1,354 | €21,224 | +€19,870 | +1,468% |
| Amounts receivable within one year | 40/41 | - | €21,000 | +€21,000 | |
| Other amounts receivable | 41 | - | €21,000 | +€21,000 | |
| Cash at bank and in hand | 54/58 | €1,354 | €224 | -€1,130 | -83.4% |
| Total equity and liabilities | 10/49 | €162,885 | €173,934 | +€11,049 | +6.8% |
| Equity | 10/15 | €30,896 | €25,290 | -€5,607 | -18.1% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €507 | €507 | = | 0.0% |
| Distributable reserves | 133 | €507 | €507 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€610 | -€6,217 | -€5,607 | -918% |
| Amounts payable | 17/49 | €131,989 | €148,645 | +€16,656 | +12.6% |
| Amounts payable after more than one year | 17 | €41,021 | €23,816 | -€17,205 | -41.9% |
| Financial debts | 170/4 | €41,021 | €23,816 | -€17,205 | -41.9% |
| Amounts payable within one year | 42/48 | €88,548 | €124,829 | +€36,281 | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €16,662 | €17,205 | +€543 | +3.3% |
| Trade debts | 44 | €888 | €2,798 | +€1,910 | +215% |
| Suppliers | 440/4 | €888 | €2,798 | +€1,910 | +215% |
| Other amounts payable | 47/48 | €70,998 | €104,826 | +€33,828 | +47.6% |
| Accrued charges and deferred income | 492/3 | €2,420 | - | -€2,420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,230 | €8,821 | +€591 | +7.2% |
| Other operating charges | 640/8 | €2,395 | €2,440 | +€45 | +1.9% |
| Gross operating margin | 9900 | €10,454 | €7,371 | -€3,083 | -29.5% |
| Operating profit (loss) | 9901 | -€171 | -€3,890 | -€3,719 | -2,181% |
| Financial charges | 65/66B | €2,230 | €1,717 | -€513 | -23.0% |
| Recurring financial charges | 65 | €2,221 | €1,717 | -€504 | -22.7% |
| Non-recurring financial charges | 66B | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | -€2,400 | -€5,607 | -€3,207 | -134% |
| Profit (loss) for the period | 9904 | -€2,400 | -€5,607 | -€3,207 | -134% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,400 | -€5,607 | -€3,207 | -134% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.