PROMETIS: 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.
PROMETIS
Largest movements
- Tangible fixed assets +€225,543
up €225,543 (+108%), from €209,489 to €435,032
of which Furniture and vehicles: +€226,459
- Current investments +€201,411
up €201,411 (+48.3%), from €417,256 to €618,668
- Cash +€65,837
up €65,837 (+5,006%), from €1,315 to €67,153
mainly Contributions, distributions and other (+€274,673) and Net result for the year (+€143,576)
- Receivables within one year +€59,894
up €59,894 (+108%), from €55,535 to €115,429
of which Trade receivables: +€52,546
- Reserves +€399,699
up €399,699 (+62.0%), from €645,042 to €1.0m
- Trade debts +€81,675
up €81,675 (+18,341%), from €445 to €82,120
- Tax, wage and social debts +€32,947
up €32,947 (+312%), from €10,572 to €43,518
- Other debts +€26,316
new in 2025: €26,316
- Contributions +€18,550
up €18,550 (+150%), from €12,400 to €30,950
- Gross operating margin +€130,395
up €130,395 (+120%), from €108,336 to €238,731
- Depreciation +€32,798
up €32,798 (+2,216%), from €1,480 to €34,278
- Taxes +€30,919
up €30,919 (+86.5%), from €35,736 to €66,655
- Financial income +€5,096
up €5,096 (+91.9%), from €5,544 to €10,641
- Other operating charges +€2,660
up €2,660 (+205%), from €1,300 to €3,960
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 | €687,880 | €1,246,925 | +€559,046 | +81.3% |
| Fixed assets | 21/28 | €209,539 | €435,082 | +€225,543 | +108% |
| Tangible fixed assets | 22/27 | €209,489 | €435,032 | +€225,543 | +108% |
| Land and buildings | 22 | €207,173 | €207,173 | = | 0.0% |
| Plant, machinery and equipment | 23 | €132 | - | -€132 | |
| Furniture and vehicles | 24 | - | €226,459 | +€226,459 | |
| Other tangible fixed assets | 26 | €2,185 | €1,401 | -€784 | -35.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €478,340 | €811,843 | +€333,502 | +69.7% |
| Amounts receivable within one year | 40/41 | €55,535 | €115,429 | +€59,894 | +108% |
| Trade receivables | 40 | €52,315 | €104,861 | +€52,546 | +100% |
| Other amounts receivable | 41 | €3,220 | €10,568 | +€7,348 | +228% |
| Current investments | 50/53 | €417,256 | €618,668 | +€201,411 | +48.3% |
| Cash at bank and in hand | 54/58 | €1,315 | €67,153 | +€65,837 | +5,006% |
| Deferred charges and accrued income | 490/1 | €4,234 | €10,594 | +€6,360 | +150% |
| Total equity and liabilities | 10/49 | €687,880 | €1,246,925 | +€559,046 | +81.3% |
| Equity | 10/15 | €676,515 | €1,094,764 | +€418,249 | +61.8% |
| Contributions | 10/11 | €12,400 | €30,950 | +€18,550 | +150% |
| Revaluation surpluses | 12 | €19,073 | €19,073 | = | 0.0% |
| Reserves | 13 | €645,042 | €1,044,742 | +€399,699 | +62.0% |
| Distributable reserves | 133 | €645,042 | €1,044,742 | +€399,699 | +62.0% |
| Amounts payable | 17/49 | €11,365 | €152,161 | +€140,796 | +1,239% |
| Amounts payable within one year | 42/48 | €11,017 | €151,954 | +€140,937 | +1,279% |
| Trade debts | 44 | €445 | €82,120 | +€81,675 | +18,341% |
| Suppliers | 440/4 | €445 | €82,120 | +€81,675 | +18,341% |
| Taxes, remuneration and social security | 45 | €10,572 | €43,518 | +€32,947 | +312% |
| Taxes | 450/3 | €10,572 | €43,518 | +€32,947 | +312% |
| Other amounts payable | 47/48 | - | €26,316 | +€26,316 | |
| Accrued charges and deferred income | 492/3 | €348 | €207 | -€141 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,480 | €34,278 | +€32,798 | +2,216% |
| Other operating charges | 640/8 | €1,300 | €3,960 | +€2,660 | +205% |
| Gross operating margin | 9900 | €108,336 | €238,731 | +€130,395 | +120% |
| Operating profit (loss) | 9901 | €105,556 | €200,493 | +€94,937 | +89.9% |
| Financial income | 75/76B | €5,544 | €10,641 | +€5,096 | +91.9% |
| Recurring financial income | 75 | €5,544 | €10,641 | +€5,096 | +91.9% |
| Financial charges | 65/66B | €208 | €902 | +€695 | +334% |
| Recurring financial charges | 65 | €208 | €902 | +€695 | +334% |
| Profit (loss) for the period before taxes | 9903 | €110,893 | €210,231 | +€99,338 | +89.6% |
| Income taxes | 67/77 | €35,736 | €66,655 | +€30,919 | +86.5% |
| Profit (loss) for the period | 9904 | €75,157 | €143,576 | +€68,420 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,157 | €143,576 | +€68,420 | +91.0% |
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 18 October 2026 via checked.be.