PROMEBAT: what changed
Two fiscal 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.
PROMEBAT
Largest movements
- Cash +€101,698
up €101,698 (+82.8%), from €122,843 to €224,541
mainly Trade debts (+€106,960) and Net result for the year (+€87,605)
- Receivables within one year +€61,002
up €61,002 (+27.8%), from €219,533 to €280,535
of which Trade receivables: +€69,515
- Tangible fixed assets +€18,485
up €18,485 (+13.3%), from €138,736 to €157,221
of which Other tangible fixed assets: +€25,341
- Stocks and contracts +€8,760
up €8,760 (+16.0%), from €54,680 to €63,440
- Trade debts +€106,960
up €106,960 (+99.2%), from €107,838 to €214,798
- Reserves +€87,605
up €87,605 (+27.2%), from €321,523 to €409,127
of which Distributable reserves: +€87,605
- Short-term financial debts -€13,531
down €13,531 (-68.4%), from €19,770 to €6,238
- Gross operating margin +€59,920
up €59,920 (+54.7%), from €109,624 to €169,544
- Depreciation +€18,725
up €18,725 (+935.8%), from €2,001 to €20,726
- Staff costs +€15,796
up €15,796 (+115.5%), from €13,673 to €29,469
- Taxes +€6,896
up €6,896 (+33.0%), from €20,916 to €27,812
- Financial charges -€4,094
down €4,094 (-56.6%), from €7,230 to €3,136
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.
Cash bridge derived
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 | €535,891 | €725,836 | +€189,945 | +35.4% |
| Fixed assets | 21/28 | €138,835 | €157,321 | +€18,485 | +13.3% |
| Tangible fixed assets | 22/27 | €138,736 | €157,221 | +€18,485 | +13.3% |
| Land and buildings | 22 | €10 | €10 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,960 | €2,970 | -€990 | -25.0% |
| Furniture and vehicles | 24 | €133,422 | €127,556 | -€5,866 | -4.4% |
| Other tangible fixed assets | 26 | €1,344 | €26,685 | +€25,341 | +1885.4% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €397,056 | €568,516 | +€171,460 | +43.2% |
| Stocks and contracts in progress | 3 | €54,680 | €63,440 | +€8,760 | +16.0% |
| Stocks | 30/36 | €54,680 | €63,440 | +€8,760 | +16.0% |
| Amounts receivable within one year | 40/41 | €219,533 | €280,535 | +€61,002 | +27.8% |
| Trade receivables | 40 | €209,791 | €279,307 | +€69,515 | +33.1% |
| Other amounts receivable | 41 | €9,742 | €1,228 | -€8,513 | -87.4% |
| Cash at bank and in hand | 54/58 | €122,843 | €224,541 | +€101,698 | +82.8% |
| Total equity and liabilities | 10/49 | €535,891 | €725,836 | +€189,945 | +35.4% |
| Equity | 10/15 | €383,523 | €471,127 | +€87,605 | +22.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €321,523 | €409,127 | +€87,605 | +27.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €315,323 | €402,927 | +€87,605 | +27.8% |
| Amounts payable | 17/49 | €152,369 | €254,709 | +€102,341 | +67.2% |
| Amounts payable after more than one year | 17 | €23,809 | €22,058 | -€1,751 | -7.4% |
| Other amounts payable | 178/9 | €23,809 | €22,058 | -€1,751 | -7.4% |
| Amounts payable within one year | 42/48 | €128,560 | €232,651 | +€104,091 | +81.0% |
| Financial debts | 43 | €19,770 | €6,238 | -€13,531 | -68.4% |
| Credit institutions | 430/8 | €19,770 | €6,238 | -€13,531 | -68.4% |
| Trade debts | 44 | €107,838 | €214,798 | +€106,960 | +99.2% |
| Suppliers | 440/4 | €107,838 | €214,798 | +€106,960 | +99.2% |
| Taxes, remuneration and social security | 45 | €619 | €7,505 | +€6,886 | +1111.8% |
| Taxes | 450/3 | €619 | €5,812 | +€5,193 | +838.5% |
| Remuneration and social security | 454/9 | - | €1,693 | +€1,693 | |
| Other amounts payable | 47/48 | €333 | €4,110 | +€3,777 | +1134.8% |
| Remuneration, social security and pensions | 62 | €13,673 | €29,469 | +€15,796 | +115.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,001 | €20,726 | +€18,725 | +935.8% |
| Other operating charges | 640/8 | €5,252 | €2,191 | -€3,061 | -58.3% |
| Non-recurring operating charges | 66A | €215 | €395 | +€180 | +84.0% |
| Gross operating margin | 9900 | €109,624 | €169,544 | +€59,920 | +54.7% |
| Operating profit (loss) | 9901 | €88,483 | €116,763 | +€28,280 | +32.0% |
| Financial income | 75/76B | €0 | €1,790 | +€1,790 | +852347.6% |
| Recurring financial income | 75 | €0 | €1,790 | +€1,790 | +852347.6% |
| Financial charges | 65/66B | €7,230 | €3,136 | -€4,094 | -56.6% |
| Recurring financial charges | 65 | €7,230 | €3,136 | -€4,094 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €81,253 | €115,417 | +€34,164 | +42.0% |
| Income taxes | 67/77 | €20,916 | €27,812 | +€6,896 | +33.0% |
| Profit (loss) for the period | 9904 | €60,336 | €87,605 | +€27,268 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,336 | €87,605 | +€27,268 | +45.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.