PROMETI: 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.
PROMETI
Largest movements
- Tangible fixed assets -€45,178
down €45,178 (-15.2%), from €297,443 to €252,266
of which Land and buildings: -€33,599
- Deferred charges and accrued income +€14,255
up €14,255 (+412%), from €3,462 to €17,717
- Receivables within one year -€7,734
down €7,734 (-42.3%), from €18,295 to €10,561
of which Trade receivables: -€7,690
- Current portion of long-term debt -€55,277
down €55,277 (-91.5%), from €60,420 to €5,143
- Other debts +€24,629
up €24,629 (+47.0%), from €52,403 to €77,031
- Profit (loss) carried forward -€16,254
down €16,254 (-84.6%), from -€19,218 to -€35,471
- Accrued charges and deferred income +€9,234
up €9,234 (+61.2%), from €15,084 to €24,318
- Debts after one year -€5,143
down €5,143 (-9.3%), from €55,143 to €50,000
- Gross operating margin +€6,414
up €6,414 (+14.4%), from €44,600 to €51,014
- Other operating charges +€3,279
up €3,279 (+21.5%), from €15,222 to €18,501
- Financial charges -€1,857
down €1,857 (-24.6%), from €7,543 to €5,686
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 | €333,786 | €293,715 | -€40,071 | -12.0% |
| Fixed assets | 21/28 | €297,443 | €252,266 | -€45,178 | -15.2% |
| Tangible fixed assets | 22/27 | €297,443 | €252,266 | -€45,178 | -15.2% |
| Land and buildings | 22 | €244,420 | €210,820 | -€33,599 | -13.7% |
| Plant, machinery and equipment | 23 | €29,506 | €23,929 | -€5,577 | -18.9% |
| Furniture and vehicles | 24 | €23,518 | €17,517 | -€6,001 | -25.5% |
| Current assets | 29/58 | €36,343 | €41,449 | +€5,106 | +14.1% |
| Amounts receivable within one year | 40/41 | €18,295 | €10,561 | -€7,734 | -42.3% |
| Trade receivables | 40 | €18,252 | €10,561 | -€7,690 | -42.1% |
| Other amounts receivable | 41 | €44 | - | -€44 | |
| Cash at bank and in hand | 54/58 | €14,586 | €13,171 | -€1,415 | -9.7% |
| Deferred charges and accrued income | 490/1 | €3,462 | €17,717 | +€14,255 | +412% |
| Total equity and liabilities | 10/49 | €333,786 | €293,715 | -€40,071 | -12.0% |
| Equity | 10/15 | €146,886 | €130,633 | -€16,254 | -11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147,504 | €147,504 | = | 0.0% |
| Distributable reserves | 133 | €147,504 | €147,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,218 | -€35,471 | -€16,254 | -84.6% |
| Amounts payable | 17/49 | €186,900 | €163,083 | -€23,817 | -12.7% |
| Amounts payable after more than one year | 17 | €55,143 | €50,000 | -€5,143 | -9.3% |
| Financial debts | 170/4 | €55,143 | €50,000 | -€5,143 | -9.3% |
| Amounts payable within one year | 42/48 | €116,673 | €88,765 | -€27,908 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €60,420 | €5,143 | -€55,277 | -91.5% |
| Trade debts | 44 | €546 | €701 | +€155 | +28.4% |
| Suppliers | 440/4 | €546 | €701 | +€155 | +28.4% |
| Taxes, remuneration and social security | 45 | €3,305 | €5,890 | +€2,586 | +78.2% |
| Taxes | 450/3 | €3,305 | €5,890 | +€2,586 | +78.2% |
| Other amounts payable | 47/48 | €52,403 | €77,031 | +€24,629 | +47.0% |
| Accrued charges and deferred income | 492/3 | €15,084 | €24,318 | +€9,234 | +61.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,229 | €43,003 | -€226 | -0.5% |
| Other operating charges | 640/8 | €15,222 | €18,501 | +€3,279 | +21.5% |
| Gross operating margin | 9900 | €44,600 | €51,014 | +€6,414 | +14.4% |
| Operating profit (loss) | 9901 | -€13,851 | -€10,490 | +€3,361 | +24.3% |
| Financial income | 75/76B | €0 | €104 | +€104 | +520,650% |
| Recurring financial income | 75 | €0 | €104 | +€104 | +520,650% |
| Financial charges | 65/66B | €7,543 | €5,686 | -€1,857 | -24.6% |
| Recurring financial charges | 65 | €7,543 | €5,686 | -€1,857 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,394 | -€16,072 | +€5,321 | +24.9% |
| Income taxes | 67/77 | €170 | €181 | +€11 | +6.6% |
| Profit (loss) for the period | 9904 | -€21,564 | -€16,254 | +€5,310 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,564 | -€16,254 | +€5,310 | +24.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.