PROMAZINC: 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.
What changed
PROMAZINC
NACE 24.420, Manufacture of basic metals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€99,191
2024 · €86,337+€12,854
Equity
€677,431
2024 · €578,240+€99,191
Cash
€147,749
2024 · €61,481+€86,268
Balance sheet total
€773,559
2024 · €680,590+€92,969
Largest movements
Assets
- Cash +€86,268
up €86,268 (+140%), from €61,481 to €147,749
mainly Net result for the year (+€99,191) and Trade debts (+€8,721)
Equity and liabilities
- Profit (loss) carried forward +€99,191
up €99,191 (+20.0%), from €495,740 to €594,931
- Trade debts +€8,721
up €8,721 (+16.3%), from €53,492 to €62,213
Income statement
- Depreciation -€8,742
down €8,742 (-56.1%), from €15,580 to €6,838
- Staff costs -€7,174
down €7,174 (-4.2%), from €172,533 to €165,359
- Financial income -€3,878
down €3,878 (-46.1%), from €8,409 to €4,531
- Taxes +€3,783
up €3,783 (+12.4%), from €30,490 to €34,273
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.
Result 2024
€86,337
Gross operating margin
+€1,523
Staff costs
+€7,174
Depreciation
+€8,742
Other operating charges
+€882
Financial income
-€3,878
Financial charges
+€2,194
Taxes
-€3,783
Result 2025
€99,191
raises the resultlowers the result
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.
From operations
+€92,590
Investment
€0
Financing
-€6,322
Cash 2024
€61,481
From operations (derived)
+€92,590
Net result for the year
+€99,191
Depreciation
+€6,838
Stocks and contracts
-€6,668
Receivables within one year
-€5,712
Deferred charges and accrued income
-€1,158
Trade debts
+€8,721
Tax, wage and social debts
-€7,251
Accrued charges and deferred income
-€1,371
Financing
-€6,322
Debts after one year
-€4,215
Current portion of long-term debt
-€2,107
Cash 2025
€147,749
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,590 | €773,559 | +€92,969 | +13.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €15,993 | €9,155 | -€6,838 | -42.8% |
| Tangible fixed assets | 22/27 | €15,630 | €8,792 | -€6,838 | -43.7% |
| Plant, machinery and equipment | 23 | €1,132 | €0 | -€1,132 | -100% |
| Furniture and vehicles | 24 | €1,001 | €353 | -€648 | -64.7% |
| Leasing and similar rights | 25 | €13,496 | €8,439 | -€5,058 | -37.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €664,597 | €764,404 | +€99,806 | +15.0% |
| Stocks and contracts in progress | 3 | €414,110 | €420,778 | +€6,668 | +1.6% |
| Stocks | 30/36 | €414,110 | €420,778 | +€6,668 | +1.6% |
| Amounts receivable within one year | 40/41 | €185,690 | €191,403 | +€5,712 | +3.1% |
| Trade receivables | 40 | €165,505 | €170,951 | +€5,446 | +3.3% |
| Other amounts receivable | 41 | €20,185 | €20,452 | +€267 | +1.3% |
| Cash at bank and in hand | 54/58 | €61,481 | €147,749 | +€86,268 | +140% |
| Deferred charges and accrued income | 490/1 | €3,316 | €4,474 | +€1,158 | +34.9% |
| Total equity and liabilities | 10/49 | €680,590 | €773,559 | +€92,969 | +13.7% |
| Equity | 10/15 | €578,240 | €677,431 | +€99,191 | +17.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Contributions outside capital | 11 | €75,000 | €75,000 | = | 0.0% |
| Other | 1109/19 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €495,740 | €594,931 | +€99,191 | +20.0% |
| Amounts payable | 17/49 | €102,350 | €96,128 | -€6,223 | -6.1% |
| Amounts payable after more than one year | 17 | €4,215 | €0 | -€4,215 | -100% |
| Financial debts | 170/4 | €4,215 | €0 | -€4,215 | -100% |
| Amounts payable within one year | 42/48 | €96,765 | €96,128 | -€637 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €6,322 | €4,215 | -€2,107 | -33.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €53,492 | €62,213 | +€8,721 | +16.3% |
| Suppliers | 440/4 | €53,492 | €62,213 | +€8,721 | +16.3% |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €36,951 | €29,700 | -€7,251 | -19.6% |
| Taxes | 450/3 | €15,074 | €16,825 | +€1,751 | +11.6% |
| Remuneration and social security | 454/9 | €21,876 | €12,875 | -€9,001 | -41.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,371 | €0 | -€1,371 | -100% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €172,533 | €165,359 | -€7,174 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,580 | €6,838 | -€8,742 | -56.1% |
| Other operating charges | 640/8 | €1,564 | €682 | -€882 | -56.4% |
| Gross operating margin | 9900 | €305,264 | €306,788 | +€1,523 | +0.5% |
| Operating profit (loss) | 9901 | €115,588 | €133,908 | +€18,321 | +15.9% |
| Financial income | 75/76B | €8,409 | €4,531 | -€3,878 | -46.1% |
| Recurring financial income | 75 | €8,409 | €4,531 | -€3,878 | -46.1% |
| Financial charges | 65/66B | €7,169 | €4,975 | -€2,194 | -30.6% |
| Recurring financial charges | 65 | €7,169 | €4,975 | -€2,194 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €116,827 | €133,465 | +€16,638 | +14.2% |
| Income taxes | 67/77 | €30,490 | €34,273 | +€3,783 | +12.4% |
| Profit (loss) for the period | 9904 | €86,337 | €99,191 | +€12,854 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,337 | €99,191 | +€12,854 | +14.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.