PROMHAT: 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.
PROMHAT
Largest movements
- Receivables within one year -€37,293
down €37,293 (-24.1%), from €154,849 to €117,556
of which Trade receivables: -€34,197
- Tangible fixed assets +€29,136
up €29,136 (+454.8%), from €6,407 to €35,543
of which Furniture and vehicles: +€26,825
- Cash +€6,871
up €6,871 (+19.4%), from €35,434 to €42,305
mainly Receivables within one year (+€37,293) and Debts after one year (+€19,859)
- Trade debts -€44,153
down €44,153 (-45.8%), from €96,373 to €52,220
- Debts after one year +€19,859
up €19,859 (+407.1%), from €4,878 to €24,737
of which Financial debts: +€13,161
- Reserves +€10,000
up €10,000 (+156.7%), from €6,383 to €16,383
- Profit (loss) carried forward +€9,728
up €9,728 (+25.6%), from -€37,975 to -€28,247
- Current portion of long-term debt +€3,797
new in 2024: €3,797
- Depreciation +€5,397
up €5,397 (+117.6%), from €4,589 to €9,986
- Gross operating margin -€1,876
down €1,876 (-4.3%), from €44,080 to €42,204
- Taxes -€751
down €751 (-7.6%), from €9,851 to €9,100
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 | €197,979 | €196,710 | -€1,269 | -0.6% |
| Fixed assets | 21/28 | €6,407 | €35,543 | +€29,136 | +454.8% |
| Tangible fixed assets | 22/27 | €6,407 | €35,543 | +€29,136 | +454.8% |
| Plant, machinery and equipment | 23 | €5,488 | €4,558 | -€930 | -16.9% |
| Furniture and vehicles | 24 | €919 | €27,744 | +€26,825 | +2918.9% |
| Other tangible fixed assets | 26 | - | €3,241 | +€3,241 | |
| Current assets | 29/58 | €191,572 | €161,167 | -€30,405 | -15.9% |
| Amounts receivable within one year | 40/41 | €154,849 | €117,556 | -€37,293 | -24.1% |
| Trade receivables | 40 | €135,380 | €101,183 | -€34,197 | -25.3% |
| Other amounts receivable | 41 | €19,469 | €16,373 | -€3,096 | -15.9% |
| Cash at bank and in hand | 54/58 | €35,434 | €42,305 | +€6,871 | +19.4% |
| Deferred charges and accrued income | 490/1 | €1,289 | €1,306 | +€17 | +1.3% |
| Total equity and liabilities | 10/49 | €197,979 | €196,710 | -€1,269 | -0.6% |
| Equity | 10/15 | €93,408 | €113,136 | +€19,728 | +21.1% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €6,383 | €16,383 | +€10,000 | +156.7% |
| Non-distributable reserves | 130/1 | €6,383 | €16,383 | +€10,000 | +156.7% |
| Legal reserve | 130 | €6,383 | €16,383 | +€10,000 | +156.7% |
| Profit (loss) carried forward | 14 | -€37,975 | -€28,247 | +€9,728 | +25.6% |
| Amounts payable | 17/49 | €104,571 | €83,574 | -€20,997 | -20.1% |
| Amounts payable after more than one year | 17 | €4,878 | €24,737 | +€19,859 | +407.1% |
| Financial debts | 170/4 | - | €13,161 | +€13,161 | |
| Other amounts payable | 178/9 | €4,878 | €11,576 | +€6,698 | +137.3% |
| Amounts payable within one year | 42/48 | €99,223 | €58,366 | -€40,857 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,797 | +€3,797 | |
| Trade debts | 44 | €96,373 | €52,220 | -€44,153 | -45.8% |
| Suppliers | 440/4 | €96,373 | €52,220 | -€44,153 | -45.8% |
| Taxes, remuneration and social security | 45 | €2,850 | €2,349 | -€501 | -17.6% |
| Taxes | 450/3 | €1,250 | €2,349 | +€1,099 | +87.9% |
| Remuneration and social security | 454/9 | €1,600 | - | -€1,600 | |
| Accrued charges and deferred income | 492/3 | €470 | €471 | +€1 | +0.2% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,589 | €9,986 | +€5,397 | +117.6% |
| Other operating charges | 640/8 | €607 | €893 | +€286 | +47.1% |
| Non-recurring operating charges | 66A | €242 | €65 | -€177 | -73.1% |
| Gross operating margin | 9900 | €44,080 | €42,204 | -€1,876 | -4.3% |
| Operating profit (loss) | 9901 | €38,642 | €31,260 | -€7,382 | -19.1% |
| Financial income | 75/76B | €5 | €14 | +€9 | +180.0% |
| Recurring financial income | 75 | €5 | €14 | +€9 | +180.0% |
| Financial charges | 65/66B | €2,033 | €2,446 | +€413 | +20.3% |
| Recurring financial charges | 65 | €2,033 | €2,446 | +€413 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €36,614 | €28,828 | -€7,786 | -21.3% |
| Income taxes | 67/77 | €9,851 | €9,100 | -€751 | -7.6% |
| Profit (loss) for the period | 9904 | €26,763 | €19,728 | -€7,035 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,763 | €19,728 | -€7,035 | -26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.