Promercia: 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.
Promercia
Largest movements
- Receivables within one year +€33,471
up €33,471 (+168%), from €19,875 to €53,346
of which Trade receivables: +€33,476
- Cash +€24,945
up €24,945 (+26.6%), from €93,715 to €118,661
mainly Debts after one year (+€247,091) and Net result for the year (+€148,642)
- Tangible fixed assets -€12,565
down €12,565 (-3.5%), from €361,631 to €349,066
of which Furniture and vehicles: -€13,177
- Debts after one year +€247,091
up €247,091 (+162%), from €152,626 to €399,717
- Reserves -€211,358
down €211,358 (-58.4%), from €362,006 to €150,647
of which Distributable reserves: -€209,498
- Tax, wage and social debts +€7,995
up €7,995 (+59.5%), from €13,443 to €21,438
of which Taxes: +€6,243
- Gross operating margin +€42,825
up €42,825 (+22.2%), from €193,294 to €236,119
- Staff costs +€13,734
new in 2025: €13,734
- Taxes +€9,343
up €9,343 (+25.1%), from €37,173 to €46,515
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 | €577,906 | €625,472 | +€47,566 | +8.2% |
| Fixed assets | 21/28 | €361,631 | €349,066 | -€12,565 | -3.5% |
| Tangible fixed assets | 22/27 | €361,631 | €349,066 | -€12,565 | -3.5% |
| Land and buildings | 22 | €302,389 | €303,152 | +€763 | +0.3% |
| Plant, machinery and equipment | 23 | €1,178 | €1,027 | -€150 | -12.8% |
| Furniture and vehicles | 24 | €58,064 | €44,887 | -€13,177 | -22.7% |
| Current assets | 29/58 | €216,275 | €276,406 | +€60,131 | +27.8% |
| Amounts receivable within one year | 40/41 | €19,875 | €53,346 | +€33,471 | +168% |
| Trade receivables | 40 | €19,871 | €53,346 | +€33,476 | +168% |
| Other amounts receivable | 41 | €5 | €0 | -€5 | -100% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,715 | €118,661 | +€24,945 | +26.6% |
| Deferred charges and accrued income | 490/1 | €2,685 | €4,399 | +€1,715 | +63.9% |
| Total equity and liabilities | 10/49 | €577,906 | €625,472 | +€47,566 | +8.2% |
| Equity | 10/15 | €380,606 | €169,247 | -€211,358 | -55.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €362,006 | €150,647 | -€211,358 | -58.4% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €360,146 | €150,647 | -€209,498 | -58.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €197,301 | €456,225 | +€258,924 | +131% |
| Amounts payable after more than one year | 17 | €152,626 | €399,717 | +€247,091 | +162% |
| Financial debts | 170/4 | €152,626 | €399,717 | +€247,091 | +162% |
| Amounts payable within one year | 42/48 | €44,675 | €56,507 | +€11,833 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €22,886 | €23,209 | +€322 | +1.4% |
| Trade debts | 44 | €1,390 | €3,387 | +€1,997 | +144% |
| Suppliers | 440/4 | €1,390 | €3,387 | +€1,997 | +144% |
| Taxes, remuneration and social security | 45 | €13,443 | €21,438 | +€7,995 | +59.5% |
| Taxes | 450/3 | €13,443 | €19,686 | +€6,243 | +46.4% |
| Remuneration and social security | 454/9 | - | €1,752 | +€1,752 | |
| Other amounts payable | 47/48 | €6,955 | €8,474 | +€1,519 | +21.8% |
| Remuneration, social security and pensions | 62 | - | €13,734 | +€13,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,904 | €25,007 | +€2,104 | +9.2% |
| Other operating charges | 640/8 | €1,764 | €1,701 | -€63 | -3.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €193,294 | €236,119 | +€42,825 | +22.2% |
| Operating profit (loss) | 9901 | €168,627 | €195,677 | +€27,050 | +16.0% |
| Financial income | 75/76B | €64 | €1,850 | +€1,786 | +2,779% |
| Recurring financial income | 75 | €64 | €1,850 | +€1,786 | +2,779% |
| Financial charges | 65/66B | €3,339 | €2,370 | -€969 | -29.0% |
| Recurring financial charges | 65 | €3,339 | €2,370 | -€969 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €165,353 | €195,157 | +€29,805 | +18.0% |
| Income taxes | 67/77 | €37,173 | €46,515 | +€9,343 | +25.1% |
| Profit (loss) for the period | 9904 | €128,180 | €148,642 | +€20,462 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,180 | €148,642 | +€20,462 | +16.0% |
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 19 October 2026 via checked.be.