Promert: what changed
Two fiscal 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.
Promert
Largest movements
- Cash +€84,539
up €84,539 (+103.9%), from €81,341 to €165,880
mainly Net result for the year (+€91,868) and Receivables within one year (+€15,544)
- Receivables within one year -€15,544
down €15,544 (-62.8%), from €24,738 to €9,194
of which Trade receivables: -€13,364
- Tangible fixed assets -€9,525
down €9,525 (-26.9%), from €35,445 to €25,921
of which Plant, machinery and equipment: -€5,151
- Deferred charges and accrued income -€7,692
down €7,692 (-49.9%), from €15,418 to €7,727
- Reserves +€91,868
up €91,868 (+98.3%), from €93,482 to €185,350
- Other debts -€33,430
down €33,430 (-81.2%), from €41,150 to €7,719
- Tax, wage and social debts -€3,525
down €3,525 (-16.1%), from €21,943 to €18,419
of which Taxes: -€5,495
- Trade debts -€3,115
down €3,115 (-16.3%), from €19,137 to €16,022
- Staff costs +€16,660
up €16,660 (+41.7%), from €39,984 to €56,644
- Gross operating margin +€10,794
up €10,794 (+5.8%), from €186,743 to €197,537
- Financial income +€8,605
new in 2025: €8,605
- Financial charges -€5,730
down €5,730 (-66.1%), from €8,666 to €2,936
- Taxes +€5,072
up €5,072 (+15.9%), from €31,882 to €36,954
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.
Cash bridge derived
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 | €180,711 | €232,510 | +€51,799 | +28.7% |
| Fixed assets | 21/28 | €35,445 | €25,921 | -€9,525 | -26.9% |
| Tangible fixed assets | 22/27 | €35,445 | €25,921 | -€9,525 | -26.9% |
| Plant, machinery and equipment | 23 | €12,685 | €7,534 | -€5,151 | -40.6% |
| Furniture and vehicles | 24 | €12,583 | €11,581 | -€1,002 | -8.0% |
| Other tangible fixed assets | 26 | €10,178 | €6,806 | -€3,372 | -33.1% |
| Current assets | 29/58 | €145,266 | €206,590 | +€61,324 | +42.2% |
| Stocks and contracts in progress | 3 | €23,769 | €23,789 | +€21 | +0.1% |
| Stocks | 30/36 | €23,769 | €23,789 | +€21 | +0.1% |
| Amounts receivable within one year | 40/41 | €24,738 | €9,194 | -€15,544 | -62.8% |
| Trade receivables | 40 | €22,558 | €9,194 | -€13,364 | -59.2% |
| Other amounts receivable | 41 | €2,180 | €0 | -€2,180 | -100.0% |
| Cash at bank and in hand | 54/58 | €81,341 | €165,880 | +€84,539 | +103.9% |
| Deferred charges and accrued income | 490/1 | €15,418 | €7,727 | -€7,692 | -49.9% |
| Total equity and liabilities | 10/49 | €180,711 | €232,510 | +€51,799 | +28.7% |
| Equity | 10/15 | €98,482 | €190,350 | +€91,868 | +93.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €93,482 | €185,350 | +€91,868 | +98.3% |
| Distributable reserves | 133 | €93,482 | €185,350 | +€91,868 | +98.3% |
| Amounts payable | 17/49 | €82,229 | €42,160 | -€40,069 | -48.7% |
| Amounts payable within one year | 42/48 | €82,229 | €42,160 | -€40,069 | -48.7% |
| Trade debts | 44 | €19,137 | €16,022 | -€3,115 | -16.3% |
| Suppliers | 440/4 | €19,137 | €16,022 | -€3,115 | -16.3% |
| Taxes, remuneration and social security | 45 | €21,943 | €18,419 | -€3,525 | -16.1% |
| Taxes | 450/3 | €12,983 | €7,488 | -€5,495 | -42.3% |
| Remuneration and social security | 454/9 | €8,961 | €10,931 | +€1,970 | +22.0% |
| Other amounts payable | 47/48 | €41,150 | €7,719 | -€33,430 | -81.2% |
| Remuneration, social security and pensions | 62 | €39,984 | €56,644 | +€16,660 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,420 | €14,040 | +€3,620 | +34.7% |
| Other operating charges | 640/8 | €2,309 | €3,700 | +€1,391 | +60.3% |
| Gross operating margin | 9900 | €186,743 | €197,537 | +€10,794 | +5.8% |
| Operating profit (loss) | 9901 | €134,030 | €123,153 | -€10,877 | -8.1% |
| Financial income | 75/76B | - | €8,605 | +€8,605 | |
| Recurring financial income | 75 | - | €8,605 | +€8,605 | |
| Financial charges | 65/66B | €8,666 | €2,936 | -€5,730 | -66.1% |
| Recurring financial charges | 65 | €8,666 | €2,936 | -€5,730 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €125,364 | €128,822 | +€3,458 | +2.8% |
| Income taxes | 67/77 | €31,882 | €36,954 | +€5,072 | +15.9% |
| Profit (loss) for the period | 9904 | €93,482 | €91,868 | -€1,614 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,482 | €91,868 | -€1,614 | -1.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.