PROMEDCOM: 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.
PROMEDCOM
Largest movements
- Cash +€7,196
up €7,196 (+157.0%), from €4,583 to €11,779
mainly Other debts (+€35,000) and Net result for the year (+€9,128)
- Receivables after one year +€6,920
up €6,920 (+8.8%), from €78,336 to €85,256
- Deferred charges and accrued income -€2,500
no longer reported in 2025 (was €2,500)
- Other debts +€35,000
new in 2025: €35,000
- Reserves -€23,162
down €23,162 (-20.7%), from €111,774 to €88,612
of which Distributable reserves: -€23,162
- Accrued charges and deferred income +€6,772
new in 2025: €6,772
- Tax, wage and social debts -€4,937
down €4,937 (-19.4%), from €25,501 to €20,564
- Profit (loss) carried forward -€2,710
down €2,710 (-100.0%), from €2,710 to €0
- Gross operating margin +€8,608
up €8,608 (+79.4%), from €10,836 to €19,444
- Taxes +€4,480
up €4,480 (+156.1%), from €2,871 to €7,351
- Other operating charges +€2,130
up €2,130 (+131.4%), from €1,620 to €3,750
- Financial income -€1,772
down €1,772 (-52.2%), from €3,392 to €1,620
- Depreciation -€459
down €459 (-42.0%), from €1,092 to €633
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 | €165,988 | €176,976 | +€10,988 | +6.6% |
| Fixed assets | 21/28 | €80,533 | €79,900 | -€633 | -0.8% |
| Tangible fixed assets | 22/27 | €633 | - | -€633 | |
| Plant, machinery and equipment | 23 | €633 | - | -€633 | |
| Financial fixed assets | 28 | €79,900 | €79,900 | = | 0.0% |
| Current assets | 29/58 | €85,455 | €97,076 | +€11,621 | +13.6% |
| Amounts receivable after more than one year | 29 | €78,336 | €85,256 | +€6,920 | +8.8% |
| Other amounts receivable | 291 | €78,336 | €85,256 | +€6,920 | +8.8% |
| Amounts receivable within one year | 40/41 | €36 | €41 | +€5 | +14.3% |
| Other amounts receivable | 41 | €36 | €41 | +€5 | +14.3% |
| Cash at bank and in hand | 54/58 | €4,583 | €11,779 | +€7,196 | +157.0% |
| Deferred charges and accrued income | 490/1 | €2,500 | - | -€2,500 | |
| Total equity and liabilities | 10/49 | €165,988 | €176,976 | +€10,988 | +6.6% |
| Equity | 10/15 | €133,084 | €107,212 | -€25,872 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,774 | €88,612 | -€23,162 | -20.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €109,914 | €86,752 | -€23,162 | -21.1% |
| Profit (loss) carried forward | 14 | €2,710 | €0 | -€2,710 | -100.0% |
| Amounts payable | 17/49 | €32,904 | €69,764 | +€36,860 | +112.0% |
| Amounts payable within one year | 42/48 | €32,904 | €62,992 | +€30,088 | +91.4% |
| Trade debts | 44 | €7,404 | €7,428 | +€24 | +0.3% |
| Suppliers | 440/4 | €7,404 | €7,428 | +€24 | +0.3% |
| Taxes, remuneration and social security | 45 | €25,501 | €20,564 | -€4,937 | -19.4% |
| Taxes | 450/3 | €25,501 | €20,564 | -€4,937 | -19.4% |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Accrued charges and deferred income | 492/3 | - | €6,772 | +€6,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,092 | €633 | -€459 | -42.0% |
| Other operating charges | 640/8 | €1,620 | €3,750 | +€2,130 | +131.4% |
| Non-recurring operating charges | 66A | €5,926 | - | -€5,926 | |
| Gross operating margin | 9900 | €10,836 | €19,444 | +€8,608 | +79.4% |
| Operating profit (loss) | 9901 | €2,198 | €15,061 | +€12,863 | +585.2% |
| Financial income | 75/76B | €3,392 | €1,620 | -€1,772 | -52.2% |
| Recurring financial income | 75 | €3,392 | €1,620 | -€1,772 | -52.2% |
| Financial charges | 65/66B | €9 | €202 | +€193 | +2035.3% |
| Recurring financial charges | 65 | €9 | €202 | +€193 | +2035.3% |
| Profit (loss) for the period before taxes | 9903 | €5,581 | €16,479 | +€10,898 | +195.3% |
| Income taxes | 67/77 | €2,871 | €7,351 | +€4,480 | +156.1% |
| Profit (loss) for the period | 9904 | €2,710 | €9,128 | +€6,418 | +236.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,710 | €9,128 | +€6,418 | +236.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.