PROMETRA DEVELOPMENT: 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.
PROMETRA DEVELOPMENT
Largest movements
- Receivables within one year +€38,338
up €38,338 (+463.6%), from €8,269 to €46,607
of which Other amounts receivable: +€46,046
- Cash +€20,702
up €20,702 (+26.7%), from €77,527 to €98,228
mainly Contributions, distributions and other (+€35,000) and Net result for the year (+€29,442)
- Tangible fixed assets +€3,609
up €3,609 (+12.3%), from €29,292 to €32,901
of which Furniture and vehicles: +€5,301
- Contributions +€35,000
up €35,000 (+28.2%), from €124,000 to €159,000
- Profit (loss) carried forward +€19,256
up €19,256, from -€19,256 to €0
- Reserves +€10,186
up €10,186 (+32.2%), from €31,634 to €41,820
- Gross operating margin +€25,009
up €25,009 (+166.2%), from €15,047 to €40,055
- Financial charges -€9,707
down €9,707 (-95.8%), from €10,134 to €428
- Taxes +€5,767
up €5,767 (+1195.2%), from €483 to €6,250
- Depreciation +€699
up €699 (+32.9%), from €2,127 to €2,826
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 | €139,780 | €202,568 | +€62,788 | +44.9% |
| Fixed assets | 21/28 | €29,292 | €32,901 | +€3,609 | +12.3% |
| Tangible fixed assets | 22/27 | €29,292 | €32,901 | +€3,609 | +12.3% |
| Land and buildings | 22 | €28,383 | €27,114 | -€1,269 | -4.5% |
| Plant, machinery and equipment | 23 | €556 | €133 | -€423 | -76.0% |
| Furniture and vehicles | 24 | €353 | €5,653 | +€5,301 | +1503.4% |
| Current assets | 29/58 | €110,487 | €169,667 | +€59,180 | +53.6% |
| Amounts receivable within one year | 40/41 | €8,269 | €46,607 | +€38,338 | +463.6% |
| Trade receivables | 40 | €8,207 | €500 | -€7,707 | -93.9% |
| Other amounts receivable | 41 | €62 | €46,107 | +€46,046 | +74834.8% |
| Current investments | 50/53 | €22,681 | €22,681 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,527 | €98,228 | +€20,702 | +26.7% |
| Deferred charges and accrued income | 490/1 | €2,011 | €2,151 | +€140 | +7.0% |
| Total equity and liabilities | 10/49 | €139,780 | €202,568 | +€62,788 | +44.9% |
| Equity | 10/15 | €136,377 | €200,820 | +€64,442 | +47.3% |
| Contributions | 10/11 | €124,000 | €159,000 | +€35,000 | +28.2% |
| Reserves | 13 | €31,634 | €41,820 | +€10,186 | +32.2% |
| Distributable reserves | 133 | €31,634 | €41,820 | +€10,186 | +32.2% |
| Profit (loss) carried forward | 14 | -€19,256 | €0 | +€19,256 | |
| Amounts payable | 17/49 | €3,402 | €1,748 | -€1,654 | -48.6% |
| Amounts payable within one year | 42/48 | €3,402 | €1,748 | -€1,654 | -48.6% |
| Trade debts | 44 | €2,108 | €1,748 | -€359 | -17.1% |
| Suppliers | 440/4 | €2,108 | €1,748 | -€359 | -17.1% |
| Taxes, remuneration and social security | 45 | €1,295 | €0 | -€1,295 | -100.0% |
| Taxes | 450/3 | €1,295 | €0 | -€1,295 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,127 | €2,826 | +€699 | +32.9% |
| Other operating charges | 640/8 | €1,701 | €1,733 | +€32 | +1.9% |
| Gross operating margin | 9900 | €15,047 | €40,055 | +€25,009 | +166.2% |
| Operating profit (loss) | 9901 | €11,219 | €35,497 | +€24,278 | +216.4% |
| Financial income | 75/76B | €875 | €623 | -€251 | -28.7% |
| Recurring financial income | 75 | €875 | €623 | -€251 | -28.7% |
| Financial charges | 65/66B | €10,134 | €428 | -€9,707 | -95.8% |
| Recurring financial charges | 65 | €10,134 | €428 | -€9,707 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €1,959 | €35,692 | +€33,733 | +1721.9% |
| Income taxes | 67/77 | €483 | €6,250 | +€5,767 | +1195.2% |
| Profit (loss) for the period | 9904 | €1,477 | €29,442 | +€27,966 | +1894.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,477 | €29,442 | +€27,966 | +1894.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.