PROMELIOR: 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.
PROMELIOR
Largest movements
- Tangible fixed assets +€9,012
up €9,012 (+3.4%), from €261,610 to €270,622
of which Land and buildings: +€12,277
- Receivables within one year -€5,282
down €5,282 (-14.7%), from €35,853 to €30,571
of which Trade receivables: -€9,270
- Other debts +€20,000
up €20,000 (+133%), from €15,000 to €35,000
- Reserves -€14,652
down €14,652 (-50.4%), from €29,059 to €14,407
- Debts after one year +€5,902
up €5,902 (+2.8%), from €210,596 to €216,498
- Gross operating margin +€10,355
up €10,355 (+21.8%), from €47,537 to €57,892
- Depreciation +€8,931
up €8,931 (+96.9%), from €9,213 to €18,143
- Other operating charges -€878
down €878 (-52.4%), from €1,675 to €797
- Financial charges +€822
up €822 (+8.7%), from €9,442 to €10,264
- Taxes +€669
up €669 (+8.3%), from €8,046 to €8,716
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 | €298,438 | €302,531 | +€4,093 | +1.4% |
| Fixed assets | 21/28 | €261,610 | €270,622 | +€9,012 | +3.4% |
| Tangible fixed assets | 22/27 | €261,610 | €270,622 | +€9,012 | +3.4% |
| Land and buildings | 22 | €251,575 | €263,852 | +€12,277 | +4.9% |
| Furniture and vehicles | 24 | €10,035 | €6,770 | -€3,265 | -32.5% |
| Current assets | 29/58 | €36,828 | €31,909 | -€4,919 | -13.4% |
| Amounts receivable within one year | 40/41 | €35,853 | €30,571 | -€5,282 | -14.7% |
| Trade receivables | 40 | €29,937 | €20,667 | -€9,270 | -31.0% |
| Other amounts receivable | 41 | €5,916 | €9,904 | +€3,988 | +67.4% |
| Cash at bank and in hand | 54/58 | €406 | €731 | +€325 | +80.2% |
| Deferred charges and accrued income | 490/1 | €570 | €607 | +€38 | +6.6% |
| Total equity and liabilities | 10/49 | €298,438 | €302,531 | +€4,093 | +1.4% |
| Equity | 10/15 | €31,559 | €16,907 | -€14,652 | -46.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,059 | €14,407 | -€14,652 | -50.4% |
| Distributable reserves | 133 | €29,059 | €14,407 | -€14,652 | -50.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €266,879 | €285,625 | +€18,745 | +7.0% |
| Amounts payable after more than one year | 17 | €210,596 | €216,498 | +€5,902 | +2.8% |
| Financial debts | 170/4 | €210,596 | €216,498 | +€5,902 | +2.8% |
| Amounts payable within one year | 42/48 | €56,283 | €69,127 | +€12,843 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €19,771 | €18,455 | -€1,316 | -6.7% |
| Financial debts | 43 | €2,545 | €0 | -€2,545 | -100% |
| Credit institutions | 430/8 | €2,545 | €0 | -€2,545 | -100% |
| Trade debts | 44 | €7,218 | €7,651 | +€434 | +6.0% |
| Suppliers | 440/4 | €7,218 | €7,651 | +€434 | +6.0% |
| Advances received on contracts in progress | 46 | €1,450 | €0 | -€1,450 | -100% |
| Taxes, remuneration and social security | 45 | €10,300 | €8,021 | -€2,279 | -22.1% |
| Taxes | 450/3 | €10,300 | €8,021 | -€2,279 | -22.1% |
| Other amounts payable | 47/48 | €15,000 | €35,000 | +€20,000 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,213 | €18,143 | +€8,931 | +96.9% |
| Other operating charges | 640/8 | €1,675 | €797 | -€878 | -52.4% |
| Gross operating margin | 9900 | €47,537 | €57,892 | +€10,355 | +21.8% |
| Operating profit (loss) | 9901 | €36,649 | €38,951 | +€2,302 | +6.3% |
| Financial income | 75/76B | €82 | €377 | +€295 | +359% |
| Recurring financial income | 75 | €82 | €377 | +€295 | +359% |
| Financial charges | 65/66B | €9,442 | €10,264 | +€822 | +8.7% |
| Recurring financial charges | 65 | €9,442 | €10,264 | +€822 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €27,289 | €29,064 | +€1,775 | +6.5% |
| Income taxes | 67/77 | €8,046 | €8,716 | +€669 | +8.3% |
| Profit (loss) for the period | 9904 | €19,243 | €20,348 | +€1,105 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,243 | €20,348 | +€1,105 | +5.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.