PromESS: 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.
PromESS
Largest movements
- Cash -€79,749
down €79,749 (-23.1%), from €345,835 to €266,086
mainly Net result for the year (-€80,310) and Trade debts (-€1,031)
- Profit (loss) carried forward -€80,310
down €80,310 (-23.1%), from €347,310 to €267,000
- Other operating charges +€70,719
up €70,719 (+10.9%), from €649,267 to €719,985
- Gross operating margin -€31,121
down €31,121 (-4.6%), from €670,474 to €639,353
- Turnover -€26,264
down €26,264 (-3.9%), from €672,700 to €646,436
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,341 | €267,000 | -€81,341 | -23.4% |
| Current assets | 29/58 | €348,341 | €267,000 | -€81,341 | -23.4% |
| Amounts receivable within one year | 40/41 | €1,592 | - | -€1,592 | |
| Trade receivables | 40 | €1,592 | - | -€1,592 | |
| Cash at bank and in hand | 54/58 | €345,835 | €266,086 | -€79,749 | -23.1% |
| Deferred charges and accrued income | 490/1 | €915 | €915 | = | 0.0% |
| Total equity and liabilities | 10/49 | €348,341 | €267,000 | -€81,341 | -23.4% |
| Equity | 10/15 | €347,310 | €267,000 | -€80,310 | -23.1% |
| Profit (loss) carried forward | 14 | €347,310 | €267,000 | -€80,310 | -23.1% |
| Amounts payable | 17/49 | €1,031 | - | -€1,031 | |
| Amounts payable within one year | 42/48 | €1,031 | - | -€1,031 | |
| Trade debts | 44 | €1,031 | - | -€1,031 | |
| Suppliers | 440/4 | €1,031 | - | -€1,031 | |
| Turnover | 70 | €672,700 | €646,436 | -€26,264 | -3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,726 | €7,083 | +€3,357 | +90.1% |
| Other operating charges | 640/8 | €649,267 | €719,985 | +€70,719 | +10.9% |
| Gross operating margin | 9900 | €670,474 | €639,353 | -€31,121 | -4.6% |
| Operating profit (loss) | 9901 | €21,207 | -€80,632 | -€101,839 | |
| Financial income | 75/76B | €5 | €364 | +€359 | +7183.2% |
| Recurring financial income | 75 | €5 | €364 | +€359 | +7183.2% |
| Financial charges | 65/66B | €2,667 | €42 | -€2,625 | -98.4% |
| Recurring financial charges | 65 | €2,667 | €42 | -€2,625 | -98.4% |
| Profit (loss) for the period before taxes | 9903 | €18,545 | -€80,310 | -€98,855 | |
| Profit (loss) for the period | 9904 | €18,545 | -€80,310 | -€98,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,545 | -€80,310 | -€98,855 |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2023 and 31 August 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.