PROMERIS SERVICES: 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.
PROMERIS SERVICES
Largest movements
- Current investments +€500,000
new in 2025: €500,000
- Receivables within one year +€172,183
up €172,183 (+15.7%), from €1.1m to €1.3m
of which Other amounts receivable: +€198,134
- Tangible fixed assets -€165,281
down €165,281 (-2.1%), from €7.8m to €7.6m
- Cash -€123,012
down €123,012 (-71.1%), from €173,118 to €50,106
mainly Current investments (-€500,000) and Net result for the year (-€479,468)
- Debts after one year +€957,291
up €957,291 (+35.1%), from €2.7m to €3.7m
- Profit (loss) carried forward -€391,838
down €391,838 (-35.2%), from €1.1m to €722,369
- Debts within one year -€110,288
down €110,288 (-7.2%), from €1.5m to €1.4m
of which Trade debts: -€130,701
- Gross operating margin +€414,743
up €414,743 (+31.4%), from €1.3m to €1.7m
- Depreciation +€331,561
up €331,561 (+173%), from €191,307 to €522,868
- Financial charges +€58,512
up €58,512 (+94.3%), from €62,018 to €120,531
- Staff costs +€49,992
up €49,992 (+3.8%), from €1.3m to €1.4m
- Financial income -€26,033
down €26,033 (-79.6%), from €32,717 to €6,684
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 | €9,123,877 | €9,491,298 | +€367,420 | +4.0% |
| Fixed assets | 21/28 | €7,811,435 | €7,646,154 | -€165,281 | -2.1% |
| Tangible fixed assets | 22/27 | €7,811,176 | €7,645,895 | -€165,281 | -2.1% |
| Land and buildings | 22 | €7,811,176 | €7,645,895 | -€165,281 | -2.1% |
| Financial fixed assets | 28 | €259 | €259 | = | 0.0% |
| Current assets | 29/58 | €1,312,442 | €1,845,144 | +€532,702 | +40.6% |
| Amounts receivable within one year | 40/41 | €1,094,039 | €1,266,222 | +€172,183 | +15.7% |
| Trade receivables | 40 | €184,368 | €158,417 | -€25,951 | -14.1% |
| Other amounts receivable | 41 | €909,671 | €1,107,805 | +€198,134 | +21.8% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €173,118 | €50,106 | -€123,012 | -71.1% |
| Deferred charges and accrued income | 490/1 | €45,285 | €28,817 | -€16,469 | -36.4% |
| Total equity and liabilities | 10/49 | €9,123,877 | €9,491,298 | +€367,420 | +4.0% |
| Equity | 10/15 | €4,187,253 | €3,729,693 | -€457,560 | -10.9% |
| Contributions | 10/11 | €1,036,844 | €1,036,844 | = | 0.0% |
| Capital | 10 | €1,036,844 | €1,036,844 | = | 0.0% |
| Reserves | 13 | €2,036,202 | €1,970,480 | -€65,722 | -3.2% |
| Profit (loss) carried forward | 14 | €1,114,207 | €722,369 | -€391,838 | -35.2% |
| Provisions and deferred taxes | 16 | €678,733 | €656,826 | -€21,907 | -3.2% |
| Deferred taxes | 168 | €678,733 | €656,826 | -€21,907 | -3.2% |
| Amounts payable | 17/49 | €4,257,891 | €5,104,779 | +€846,888 | +19.9% |
| Amounts payable after more than one year | 17 | €2,727,231 | €3,684,523 | +€957,291 | +35.1% |
| Financial debts | 170/4 | €2,727,231 | €3,684,523 | +€957,291 | +35.1% |
| Amounts payable within one year | 42/48 | €1,530,538 | €1,420,249 | -€110,288 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €121,673 | €0 | -€121,673 | -100% |
| Trade debts | 44 | €168,411 | €37,710 | -€130,701 | -77.6% |
| Suppliers | 440/4 | €168,411 | €37,710 | -€130,701 | -77.6% |
| Taxes, remuneration and social security | 45 | €1,147,186 | €1,369,359 | +€222,174 | +19.4% |
| Taxes | 450/3 | €904,984 | €1,134,105 | +€229,122 | +25.3% |
| Remuneration and social security | 454/9 | €242,202 | €235,254 | -€6,948 | -2.9% |
| Accrued charges and deferred income | 492/3 | €122 | €7 | -€115 | -94.3% |
| Remuneration, social security and pensions | 62 | €1,328,146 | €1,378,139 | +€49,992 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,307 | €522,868 | +€331,561 | +173% |
| Other operating charges | 640/8 | €179,770 | €197,413 | +€17,643 | +9.8% |
| Non-recurring operating charges | 66A | -€138 | - | +€138 | |
| Gross operating margin | 9900 | €1,319,774 | €1,734,517 | +€414,743 | +31.4% |
| Operating profit (loss) | 9901 | -€379,312 | -€363,903 | +€15,409 | +4.1% |
| Financial income | 75/76B | €32,717 | €6,684 | -€26,033 | -79.6% |
| Recurring financial income | 75 | €32,717 | €6,684 | -€26,033 | -79.6% |
| Financial charges | 65/66B | €62,018 | €120,531 | +€58,512 | +94.3% |
| Recurring financial charges | 65 | €62,018 | €120,531 | +€58,512 | +94.3% |
| Profit (loss) for the period before taxes | 9903 | -€408,614 | -€477,750 | -€69,136 | -16.9% |
| Income taxes | 67/77 | -€8,448 | €1,718 | +€10,166 | |
| Profit (loss) for the period | 9904 | -€400,165 | -€479,468 | -€79,302 | -19.8% |
| Transfer from tax-exempt reserves | 789 | €87,630 | €87,630 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€312,536 | -€391,838 | -€79,302 | -25.4% |
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 28 October 2026 via checked.be.