PROMATEC: 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.
PROMATEC
Largest movements
- Current investments -€100,000
down €100,000 (-40.0%), from €250,000 to €150,000
- Cash +€98,097
up €98,097 (+56.7%), from €173,076 to €271,173
mainly Current investments (+€100,000) and Depreciation (+€62,196)
- Receivables within one year +€34,765
up €34,765 (+46.7%), from €74,439 to €109,205
of which Trade receivables: +€42,500
- Tangible fixed assets -€12,381
down €12,381 (-2.1%), from €598,109 to €585,728
of which Land and buildings: -€60,209
- Reserves +€45,931
up €45,931 (+5.3%), from €872,410 to €918,341
of which Distributable reserves: +€48,000
- Debts after one year -€30,739
down €30,739 (-27.2%), from €113,128 to €82,390
- Trade debts -€14,028
down €14,028 (-84.2%), from €16,653 to €2,625
- Gross operating margin -€65,934
down €65,934 (-32.4%), from €203,490 to €137,556
- Taxes -€21,106
down €21,106 (-54.3%), from €38,880 to €17,774
- Other operating charges -€18,208
down €18,208 (-67.5%), from €26,967 to €8,759
- Provisions -€5,547
down €5,547, from €4,273 to -€1,273
- Financial income -€4,954
down €4,954 (-49.2%), from €10,066 to €5,112
of which Non-recurring financial income: -€3,165
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 | €1,096,930 | €1,116,967 | +€20,038 | +1.8% |
| Fixed assets | 21/28 | €598,109 | €585,728 | -€12,381 | -2.1% |
| Tangible fixed assets | 22/27 | €598,109 | €585,728 | -€12,381 | -2.1% |
| Land and buildings | 22 | €597,618 | €537,410 | -€60,209 | -10.1% |
| Furniture and vehicles | 24 | €491 | €48,319 | +€47,828 | +9,747% |
| Current assets | 29/58 | €498,821 | €531,239 | +€32,418 | +6.5% |
| Amounts receivable within one year | 40/41 | €74,439 | €109,205 | +€34,765 | +46.7% |
| Trade receivables | 40 | €66,640 | €109,141 | +€42,500 | +63.8% |
| Other amounts receivable | 41 | €7,799 | €64 | -€7,735 | -99.2% |
| Current investments | 50/53 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €173,076 | €271,173 | +€98,097 | +56.7% |
| Deferred charges and accrued income | 490/1 | €1,306 | €861 | -€444 | -34.0% |
| Total equity and liabilities | 10/49 | €1,096,930 | €1,116,967 | +€20,038 | +1.8% |
| Equity | 10/15 | €900,243 | €946,564 | +€46,321 | +5.1% |
| Contributions | 10/11 | €18,973 | €18,973 | = | 0.0% |
| Reserves | 13 | €872,410 | €918,341 | +€45,931 | +5.3% |
| Tax-exempt reserves | 132 | €2,069 | - | -€2,069 | |
| Distributable reserves | 133 | €870,341 | €918,341 | +€48,000 | +5.5% |
| Profit (loss) carried forward | 14 | €8,860 | €9,250 | +€390 | +4.4% |
| Provisions and deferred taxes | 16 | €4,273 | €3,000 | -€1,273 | -29.8% |
| Provisions for liabilities and charges | 160/5 | €4,273 | €3,000 | -€1,273 | -29.8% |
| Major repairs and maintenance | 162 | €4,273 | - | -€4,273 | |
| Other liabilities and charges | 164/5 | - | €3,000 | +€3,000 | |
| Amounts payable | 17/49 | €192,413 | €167,403 | -€25,009 | -13.0% |
| Amounts payable after more than one year | 17 | €113,128 | €82,390 | -€30,739 | -27.2% |
| Financial debts | 170/4 | €113,128 | €82,390 | -€30,739 | -27.2% |
| Amounts payable within one year | 42/48 | €79,284 | €84,914 | +€5,629 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €59,138 | €68,497 | +€9,358 | +15.8% |
| Trade debts | 44 | €16,653 | €2,625 | -€14,028 | -84.2% |
| Suppliers | 440/4 | €16,653 | €2,625 | -€14,028 | -84.2% |
| Taxes, remuneration and social security | 45 | €3,493 | €13,793 | +€10,299 | +295% |
| Taxes | 450/3 | €2,547 | €13,744 | +€11,197 | +440% |
| Remuneration and social security | 454/9 | €947 | €49 | -€898 | -94.8% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,016 | €62,196 | +€1,181 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €960 | +€960 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,273 | -€1,273 | -€5,547 | |
| Other operating charges | 640/8 | €26,967 | €8,759 | -€18,208 | -67.5% |
| Gross operating margin | 9900 | €203,490 | €137,556 | -€65,934 | -32.4% |
| Operating profit (loss) | 9901 | €111,234 | €66,914 | -€44,320 | -39.8% |
| Financial income | 75/76B | €10,066 | €5,112 | -€4,954 | -49.2% |
| Recurring financial income | 75 | €6,902 | €5,112 | -€1,790 | -25.9% |
| Non-recurring financial income | 76B | €3,165 | - | -€3,165 | |
| Financial charges | 65/66B | €11,318 | €7,932 | -€3,387 | -29.9% |
| Recurring financial charges | 65 | €11,318 | €7,932 | -€3,387 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €109,982 | €64,095 | -€45,888 | -41.7% |
| Income taxes | 67/77 | €38,880 | €17,774 | -€21,106 | -54.3% |
| Profit (loss) for the period | 9904 | €71,102 | €46,321 | -€24,782 | -34.9% |
| Transfer from tax-exempt reserves | 789 | - | €2,069 | +€2,069 | |
| Transfer to tax-exempt reserves | 689 | €1,774 | - | -€1,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,329 | €48,390 | -€20,939 | -30.2% |
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 14 October 2026 via checked.be.