PROMENU: 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.
PROMENU
Largest movements
- Receivables within one year +€38,701
up €38,701 (+116%), from €33,291 to €71,992
of which Trade receivables: +€37,776
- Tangible fixed assets -€9,445
down €9,445 (-55.5%), from €17,028 to €7,583
of which Furniture and vehicles: -€8,256
- Cash -€3,679
down €3,679 (-4.2%), from €87,408 to €83,729
mainly Receivables within one year (-€38,701) and Debts after one year (-€2,838)
- Deferred charges and accrued income -€2,306
down €2,306 (-94.4%), from €2,443 to €137
- Trade debts +€14,590
up €14,590 (+44.5%), from €32,777 to €47,366
- Tax, wage and social debts +€8,762
up €8,762 (+415%), from €2,113 to €10,874
of which Remuneration and social security: +€7,134
- Profit (loss) carried forward +€5,117
up €5,117, from -€3,663 to €1,454
- Debts after one year -€2,838
down €2,838 (-53.4%), from €5,314 to €2,476
- Short-term financial debts -€1,912
down €1,912 (-100%), from €1,912 to €0
- Purchases and services +€386,535
up €386,535, from €0 to €386,535
- Gross operating margin +€25,658
up €25,658 (+59.4%), from €43,202 to €68,860
- Staff costs +€21,502
up €21,502 (+64.6%), from €33,296 to €54,799
- Depreciation -€5,649
down €5,649 (-56.1%), from €10,060 to €4,412
- Taxes +€1,019
up €1,019 (+13,645%), from €7 to €1,027
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 | €140,245 | €163,515 | +€23,271 | +16.6% |
| Fixed assets | 21/28 | €17,103 | €7,658 | -€9,445 | -55.2% |
| Tangible fixed assets | 22/27 | €17,028 | €7,583 | -€9,445 | -55.5% |
| Land and buildings | 22 | €579 | €434 | -€145 | -25.0% |
| Plant, machinery and equipment | 23 | €5,119 | €4,075 | -€1,044 | -20.4% |
| Furniture and vehicles | 24 | €11,329 | €3,074 | -€8,256 | -72.9% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €123,142 | €155,857 | +€32,715 | +26.6% |
| Amounts receivable within one year | 40/41 | €33,291 | €71,992 | +€38,701 | +116% |
| Trade receivables | 40 | €9,928 | €47,704 | +€37,776 | +381% |
| Other amounts receivable | 41 | €23,363 | €24,287 | +€924 | +4.0% |
| Cash at bank and in hand | 54/58 | €87,408 | €83,729 | -€3,679 | -4.2% |
| Deferred charges and accrued income | 490/1 | €2,443 | €137 | -€2,306 | -94.4% |
| Total equity and liabilities | 10/49 | €140,245 | €163,515 | +€23,271 | +16.6% |
| Equity | 10/15 | €91,574 | €96,691 | +€5,117 | +5.6% |
| Contributions | 10/11 | €85,743 | €85,743 | = | 0.0% |
| Reserves | 13 | €9,495 | €9,495 | = | 0.0% |
| Distributable reserves | 133 | €9,495 | €9,495 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,663 | €1,454 | +€5,117 | |
| Amounts payable | 17/49 | €48,670 | €66,824 | +€18,154 | +37.3% |
| Amounts payable after more than one year | 17 | €5,314 | €2,476 | -€2,838 | -53.4% |
| Financial debts | 170/4 | €5,314 | €2,476 | -€2,838 | -53.4% |
| Amounts payable within one year | 42/48 | €42,969 | €64,348 | +€21,380 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €2,701 | €2,838 | +€138 | +5.1% |
| Financial debts | 43 | €1,912 | €0 | -€1,912 | -100% |
| Credit institutions | 430/8 | €1,912 | €0 | -€1,912 | -100% |
| Trade debts | 44 | €32,777 | €47,366 | +€14,590 | +44.5% |
| Suppliers | 440/4 | €32,777 | €47,366 | +€14,590 | +44.5% |
| Taxes, remuneration and social security | 45 | €2,113 | €10,874 | +€8,762 | +415% |
| Taxes | 450/3 | €206 | €1,834 | +€1,628 | +791% |
| Remuneration and social security | 454/9 | €1,907 | €9,041 | +€7,134 | +374% |
| Other amounts payable | 47/48 | €3,467 | €3,269 | -€198 | -5.7% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €35 | €0 | -€35 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €386,535 | +€386,535 | |
| Remuneration, social security and pensions | 62 | €33,296 | €54,799 | +€21,502 | +64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,060 | €4,412 | -€5,649 | -56.1% |
| Other operating charges | 640/8 | €1,851 | €2,359 | +€508 | +27.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €43,202 | €68,860 | +€25,658 | +59.4% |
| Operating profit (loss) | 9901 | -€2,006 | €7,290 | +€9,296 | |
| Financial income | 75/76B | €25 | €225 | +€200 | +804% |
| Recurring financial income | 75 | €25 | €225 | +€200 | +804% |
| Financial charges | 65/66B | €1,675 | €1,372 | -€303 | -18.1% |
| Recurring financial charges | 65 | €1,675 | €1,372 | -€303 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,656 | €6,143 | +€9,799 | |
| Income taxes | 67/77 | €7 | €1,027 | +€1,019 | +13,645% |
| Profit (loss) for the period | 9904 | -€3,663 | €5,117 | +€8,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,663 | €5,117 | +€8,780 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.