Promendit Consulting: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Promendit Consulting
Largest movements
- Cash -€28,297
down €28,297 (-14.6%), from €193,907 to €165,610
mainly Contributions, distributions and other (-€188,235) and Investment in fixed assets (net) (-€2,960)
- Receivables within one year -€16,641
down €16,641 (-45.2%), from €36,842 to €20,200
of which Trade receivables: -€13,727
- Tangible fixed assets -€9,376
down €9,376 (-53.1%), from €17,643 to €8,267
of which Furniture and vehicles: -€8,626
- Deferred charges and accrued income +€2,620
up €2,620 (+88.7%), from €2,952 to €5,572
- Reserves -€52,065
down €52,065 (-22.6%), from €230,887 to €178,822
- Gross operating margin -€53,924
down €53,924 (-22.0%), from €244,721 to €190,797
- Taxes -€13,527
down €13,527 (-24.8%), from €54,515 to €40,988
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,344 | €199,649 | -€51,695 | -20.6% |
| Fixed assets | 21/28 | €17,643 | €8,267 | -€9,376 | -53.1% |
| Tangible fixed assets | 22/27 | €17,643 | €8,267 | -€9,376 | -53.1% |
| Plant, machinery and equipment | 23 | €751 | - | -€751 | |
| Furniture and vehicles | 24 | €16,893 | €8,267 | -€8,626 | -51.1% |
| Current assets | 29/58 | €233,701 | €191,382 | -€42,318 | -18.1% |
| Amounts receivable within one year | 40/41 | €36,842 | €20,200 | -€16,641 | -45.2% |
| Trade receivables | 40 | €33,915 | €20,188 | -€13,727 | -40.5% |
| Other amounts receivable | 41 | €2,927 | €12 | -€2,914 | -99.6% |
| Cash at bank and in hand | 54/58 | €193,907 | €165,610 | -€28,297 | -14.6% |
| Deferred charges and accrued income | 490/1 | €2,952 | €5,572 | +€2,620 | +88.7% |
| Total equity and liabilities | 10/49 | €251,344 | €199,649 | -€51,695 | -20.6% |
| Equity | 10/15 | €245,887 | €193,822 | -€52,065 | -21.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €230,887 | €178,822 | -€52,065 | -22.6% |
| Distributable reserves | 133 | €230,887 | €178,822 | -€52,065 | -22.6% |
| Amounts payable | 17/49 | €5,457 | €5,828 | +€371 | +6.8% |
| Amounts payable within one year | 42/48 | €5,457 | €5,828 | +€371 | +6.8% |
| Trade debts | 44 | - | €1,137 | +€1,137 | |
| Suppliers | 440/4 | - | €1,137 | +€1,137 | |
| Taxes, remuneration and social security | 45 | €5,457 | €4,410 | -€1,047 | -19.2% |
| Taxes | 450/3 | €5,457 | €4,410 | -€1,047 | -19.2% |
| Other amounts payable | 47/48 | - | €281 | +€281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,029 | €12,337 | +€1,308 | +11.9% |
| Other operating charges | 640/8 | €2,402 | €1,122 | -€1,280 | -53.3% |
| Gross operating margin | 9900 | €244,721 | €190,797 | -€53,924 | -22.0% |
| Operating profit (loss) | 9901 | €231,290 | €177,338 | -€53,952 | -23.3% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €80 | €181 | +€100 | +125% |
| Recurring financial charges | 65 | €80 | €181 | +€100 | +125% |
| Profit (loss) for the period before taxes | 9903 | €231,224 | €177,158 | -€54,066 | -23.4% |
| Income taxes | 67/77 | €54,515 | €40,988 | -€13,527 | -24.8% |
| Profit (loss) for the period | 9904 | €176,709 | €136,170 | -€40,539 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €176,709 | €136,170 | -€40,539 | -22.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.