PROMI - ART: what changed
PROMI - ART
Largest movements
- Receivables within one year -€34,318
down €34,318 (-35.9%), from €95,591 to €61,272
of which Trade receivables: -€39,017
- Cash -€6,527
down €6,527 (-61.4%), from €10,627 to €4,100
mainly Trade debts (-€32,772) and Net result for the year (-€11,793)
- Deferred charges and accrued income -€3,594
down €3,594 (-86.8%), from €4,141 to €548
- Trade debts -€32,772
down €32,772 (-44.1%), from €74,333 to €41,561
- Profit (loss) carried forward -€11,793
down €11,793, from €5,311 to -€6,483
- Contributions +€1,303
up €1,303 (+4.3%), from €30,000 to €31,303
- Reserves -€1,303
down €1,303 (-100%), from €1,303 to €0
- Gross operating margin -€7,845
down €7,845, from €24 to -€7,821
- Financial charges +€2,388
up €2,388 (+225%), from €1,063 to €3,451
- Other operating charges -€386
down €386 (-27.8%), from €1,387 to €1,001
- Taxes -€305
down €305 (-62.8%), from €486 to €181
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,426 | €68,871 | -€44,555 | -39.3% |
| Fixed assets | 21/28 | €3,067 | €2,951 | -€116 | -3.8% |
| Tangible fixed assets | 22/27 | €982 | €867 | -€116 | -11.8% |
| Furniture and vehicles | 24 | €982 | €867 | -€116 | -11.8% |
| Financial fixed assets | 28 | €2,084 | €2,084 | = | 0.0% |
| Current assets | 29/58 | €110,359 | €65,920 | -€44,439 | -40.3% |
| Amounts receivable within one year | 40/41 | €95,591 | €61,272 | -€34,318 | -35.9% |
| Trade receivables | 40 | €81,175 | €42,158 | -€39,017 | -48.1% |
| Other amounts receivable | 41 | €14,416 | €19,115 | +€4,699 | +32.6% |
| Cash at bank and in hand | 54/58 | €10,627 | €4,100 | -€6,527 | -61.4% |
| Deferred charges and accrued income | 490/1 | €4,141 | €548 | -€3,594 | -86.8% |
| Total equity and liabilities | 10/49 | €113,426 | €68,871 | -€44,555 | -39.3% |
| Equity | 10/15 | €36,614 | €24,821 | -€11,793 | -32.2% |
| Contributions | 10/11 | €30,000 | €31,303 | +€1,303 | +4.3% |
| Reserves | 13 | €1,303 | €0 | -€1,303 | -100% |
| Non-distributable reserves | 130/1 | €1,303 | €0 | -€1,303 | -100% |
| Reserves not available under the articles | 1311 | €1,303 | €0 | -€1,303 | -100% |
| Profit (loss) carried forward | 14 | €5,311 | -€6,483 | -€11,793 | |
| Amounts payable | 17/49 | €76,812 | €44,050 | -€32,762 | -42.7% |
| Amounts payable within one year | 42/48 | €76,812 | €44,050 | -€32,762 | -42.7% |
| Trade debts | 44 | €74,333 | €41,561 | -€32,772 | -44.1% |
| Suppliers | 440/4 | €74,333 | €41,561 | -€32,772 | -44.1% |
| Taxes, remuneration and social security | 45 | €2,479 | €2,489 | +€10 | +0.4% |
| Taxes | 450/3 | €2,479 | €2,489 | +€10 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €116 | = | 0.0% |
| Other operating charges | 640/8 | €1,387 | €1,001 | -€386 | -27.8% |
| Gross operating margin | 9900 | €24 | -€7,821 | -€7,845 | |
| Operating profit (loss) | 9901 | -€1,479 | -€8,938 | -€7,459 | -504% |
| Financial income | 75/76B | €704 | €777 | +€73 | +10.3% |
| Recurring financial income | 75 | €704 | €777 | +€73 | +10.3% |
| Financial charges | 65/66B | €1,063 | €3,451 | +€2,388 | +225% |
| Recurring financial charges | 65 | €1,063 | €3,451 | +€2,388 | +225% |
| Profit (loss) for the period before taxes | 9903 | -€1,838 | -€11,612 | -€9,774 | -532% |
| Income taxes | 67/77 | €486 | €181 | -€305 | -62.8% |
| Profit (loss) for the period | 9904 | -€2,324 | -€11,793 | -€9,469 | -407% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,324 | -€11,793 | -€9,469 | -407% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.