PROMEDEC: 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.
PROMEDEC
Largest movements
- Current investments +€125,000
new in 2025: €125,000
- Cash -€58,023
down €58,023 (-32.0%), from €181,096 to €123,073
mainly Current investments (-€125,000) and Debts after one year (-€82,984)
- Receivables within one year +€50,325
up €50,325 (+56.6%), from €88,934 to €139,259
- Tangible fixed assets -€48,197
down €48,197 (-7.0%), from €689,337 to €641,140
- Reserves +€153,429
up €153,429 (+24.8%), from €617,633 to €771,062
- Debts after one year -€82,984
down €82,984 (-41.4%), from €200,502 to €117,518
of which Financial debts: -€82,984
- Tax, wage and social debts -€11,466
down €11,466 (-45.5%), from €25,181 to €13,715
of which Taxes: -€17,861
- Gross operating margin -€20,910
down €20,910 (-6.9%), from €303,598 to €282,688
- Taxes -€6,697
down €6,697 (-9.0%), from €74,017 to €67,320
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 | €1,058,885 | €1,119,518 | +€60,633 | +5.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €689,387 | €641,190 | -€48,197 | -7.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €689,337 | €641,140 | -€48,197 | -7.0% |
| Land and buildings | 22 | €550,729 | €532,320 | -€18,409 | -3.3% |
| Plant, machinery and equipment | 23 | €68,048 | €56,509 | -€11,539 | -17.0% |
| Furniture and vehicles | 24 | €65,807 | €47,558 | -€18,249 | -27.7% |
| Other tangible fixed assets | 26 | €4,752 | €4,752 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €369,498 | €478,328 | +€108,830 | +29.5% |
| Amounts receivable within one year | 40/41 | €88,934 | €139,259 | +€50,325 | +56.6% |
| Other amounts receivable | 41 | €88,934 | €139,259 | +€50,325 | +56.6% |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €181,096 | €123,073 | -€58,023 | -32.0% |
| Deferred charges and accrued income | 490/1 | €99,468 | €90,996 | -€8,471 | -8.5% |
| Total equity and liabilities | 10/49 | €1,058,885 | €1,119,518 | +€60,633 | +5.7% |
| Equity | 10/15 | €749,833 | €903,262 | +€153,429 | +20.5% |
| Contributions | 10/11 | €132,200 | €132,200 | = | 0.0% |
| Reserves | 13 | €617,633 | €771,062 | +€153,429 | +24.8% |
| Distributable reserves | 133 | €617,633 | €771,062 | +€153,429 | +24.8% |
| Amounts payable | 17/49 | €309,051 | €216,256 | -€92,795 | -30.0% |
| Amounts payable after more than one year | 17 | €200,502 | €117,518 | -€82,984 | -41.4% |
| Financial debts | 170/4 | €190,143 | €107,159 | -€82,984 | -43.6% |
| Other amounts payable | 178/9 | €10,359 | €10,359 | = | 0.0% |
| Amounts payable within one year | 42/48 | €107,681 | €96,902 | -€10,779 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €81,711 | €82,984 | +€1,273 | +1.6% |
| Trade debts | 44 | €790 | €203 | -€586 | -74.2% |
| Suppliers | 440/4 | €790 | €203 | -€586 | -74.2% |
| Taxes, remuneration and social security | 45 | €25,181 | €13,715 | -€11,466 | -45.5% |
| Taxes | 450/3 | €25,181 | €7,320 | -€17,861 | -70.9% |
| Remuneration and social security | 454/9 | - | €6,395 | +€6,395 | |
| Accrued charges and deferred income | 492/3 | €868 | €1,836 | +€968 | +111.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,951 | €50,156 | -€1,796 | -3.5% |
| Other operating charges | 640/8 | €4,611 | €5,681 | +€1,070 | +23.2% |
| Gross operating margin | 9900 | €303,598 | €282,688 | -€20,910 | -6.9% |
| Operating profit (loss) | 9901 | €247,036 | €226,851 | -€20,185 | -8.2% |
| Financial income | 75/76B | €9 | €429 | +€420 | +4563.0% |
| Recurring financial income | 75 | €9 | €429 | +€420 | +4563.0% |
| Financial charges | 65/66B | €8,418 | €6,531 | -€1,887 | -22.4% |
| Recurring financial charges | 65 | €8,418 | €6,531 | -€1,887 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €238,626 | €220,749 | -€17,878 | -7.5% |
| Income taxes | 67/77 | €74,017 | €67,320 | -€6,697 | -9.0% |
| Profit (loss) for the period | 9904 | €164,610 | €153,429 | -€11,181 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €164,610 | €153,429 | -€11,181 | -6.8% |
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 1 October 2026 via checked.be.