"PROMCOMM": 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.
"PROMCOMM"
Largest movements
- Receivables within one year +€16,568
up €16,568 (+18.9%), from €87,468 to €104,036
of which Other amounts receivable: +€21,436
- Cash +€4,563
up €4,563 (+8.3%), from €55,183 to €59,746
mainly Net result for the year (+€29,046) and Accrued charges and deferred income (+€25)
- Deferred charges and accrued income +€3,674
up €3,674 (+158%), from €2,324 to €5,998
- Reserves +€29,046
up €29,046 (+22.8%), from €127,399 to €156,445
- Trade debts -€2,635
down €2,635 (-70.3%), from €3,750 to €1,115
- Taxes +€3,119
up €3,119 (+27.3%), from €11,409 to €14,528
- Financial income +€2,044
up €2,044 (+83.3%), from €2,454 to €4,498
- Financial charges -€2,018
down €2,018 (-91.1%), from €2,216 to €198
of which Non-recurring financial charges: -€1,971
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 | €144,975 | €169,780 | +€24,804 | +17.1% |
| Current assets | 29/58 | €144,975 | €169,780 | +€24,804 | +17.1% |
| Amounts receivable within one year | 40/41 | €87,468 | €104,036 | +€16,568 | +18.9% |
| Trade receivables | 40 | €12,673 | €7,805 | -€4,868 | -38.4% |
| Other amounts receivable | 41 | €74,795 | €96,231 | +€21,436 | +28.7% |
| Cash at bank and in hand | 54/58 | €55,183 | €59,746 | +€4,563 | +8.3% |
| Deferred charges and accrued income | 490/1 | €2,324 | €5,998 | +€3,674 | +158% |
| Total equity and liabilities | 10/49 | €144,975 | €169,780 | +€24,804 | +17.1% |
| Equity | 10/15 | €129,899 | €158,945 | +€29,046 | +22.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €127,399 | €156,445 | +€29,046 | +22.8% |
| Distributable reserves | 133 | €127,399 | €156,445 | +€29,046 | +22.8% |
| Amounts payable | 17/49 | €15,077 | €10,834 | -€4,242 | -28.1% |
| Amounts payable within one year | 42/48 | €15,077 | €10,809 | -€4,267 | -28.3% |
| Trade debts | 44 | €3,750 | €1,115 | -€2,635 | -70.3% |
| Suppliers | 440/4 | €3,750 | €1,115 | -€2,635 | -70.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,326 | €9,694 | -€1,632 | -14.4% |
| Taxes | 450/3 | €8,826 | €9,694 | +€868 | +9.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Other operating charges | 640/8 | €0 | €301 | +€301 | |
| Gross operating margin | 9900 | €39,564 | €39,576 | +€12 | 0.0% |
| Operating profit (loss) | 9901 | €39,564 | €39,275 | -€289 | -0.7% |
| Financial income | 75/76B | €2,454 | €4,498 | +€2,044 | +83.3% |
| Recurring financial income | 75 | €2,454 | €4,498 | +€2,044 | +83.3% |
| Financial charges | 65/66B | €2,216 | €198 | -€2,018 | -91.1% |
| Recurring financial charges | 65 | €246 | €198 | -€47 | -19.3% |
| Non-recurring financial charges | 66B | €1,971 | - | -€1,971 | |
| Profit (loss) for the period before taxes | 9903 | €39,801 | €43,575 | +€3,774 | +9.5% |
| Income taxes | 67/77 | €11,409 | €14,528 | +€3,119 | +27.3% |
| Profit (loss) for the period | 9904 | €28,392 | €29,046 | +€655 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,392 | €29,046 | +€655 | +2.3% |
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 17 October 2026 via checked.be.