PROMIBAT: 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.
PROMIBAT
Largest movements
- Receivables within one year +€24,748
up €24,748 (+214.2%), from €11,552 to €36,300
- Cash -€5,545
down €5,545 (-33.6%), from €16,486 to €10,941
mainly Debts after one year (-€59,173) and Receivables within one year (-€24,748)
- Profit (loss) carried forward +€75,901
up €75,901 (+22.0%), from -€344,457 to -€268,557
- Debts after one year -€59,173
down €59,173 (-28.6%), from €206,741 to €147,569
- Tax, wage and social debts +€3,061
up €3,061 (+53.8%), from €5,692 to €8,754
- Trade debts -€1,013
down €1,013 (-63.1%), from €1,605 to €592
- Gross operating margin +€237,818
up €237,818, from -€159,560 to €78,258
- Staff costs -€174,566
no longer reported in 2026 (was €174,566)
- Other operating charges -€5,450
down €5,450 (-78.9%), from €6,911 to €1,461
- Depreciation -€2,720
no longer reported in 2026 (was €2,720)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,876 | €48,031 | +€19,155 | +66.3% |
| Current assets | 29/58 | €28,876 | €48,031 | +€19,155 | +66.3% |
| Amounts receivable within one year | 40/41 | €11,552 | €36,300 | +€24,748 | +214.2% |
| Trade receivables | 40 | €11,552 | €36,300 | +€24,748 | +214.2% |
| Cash at bank and in hand | 54/58 | €16,486 | €10,941 | -€5,545 | -33.6% |
| Deferred charges and accrued income | 490/1 | €837 | €789 | -€48 | -5.7% |
| Total equity and liabilities | 10/49 | €28,876 | €48,031 | +€19,155 | +66.3% |
| Equity | 10/15 | -€198,957 | -€123,057 | +€75,901 | +38.1% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €65,500 | €65,500 | = | 0.0% |
| Distributable reserves | 133 | €65,500 | €65,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€344,457 | -€268,557 | +€75,901 | +22.0% |
| Amounts payable | 17/49 | €227,833 | €171,087 | -€56,746 | -24.9% |
| Amounts payable after more than one year | 17 | €206,741 | €147,569 | -€59,173 | -28.6% |
| Financial debts | 170/4 | €206,741 | €147,569 | -€59,173 | -28.6% |
| Amounts payable within one year | 42/48 | €21,053 | €23,518 | +€2,465 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €13,756 | €14,173 | +€417 | +3.0% |
| Trade debts | 44 | €1,605 | €592 | -€1,013 | -63.1% |
| Suppliers | 440/4 | €1,605 | €592 | -€1,013 | -63.1% |
| Taxes, remuneration and social security | 45 | €5,692 | €8,754 | +€3,061 | +53.8% |
| Taxes | 450/3 | €5,692 | €8,754 | +€3,061 | +53.8% |
| Accrued charges and deferred income | 492/3 | €38 | - | -€38 | |
| Non-recurring operating income | 76A | €5,163 | €6,198 | +€1,035 | +20.1% |
| Remuneration, social security and pensions | 62 | €174,566 | - | -€174,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,720 | - | -€2,720 | |
| Other operating charges | 640/8 | €6,911 | €1,461 | -€5,450 | -78.9% |
| Gross operating margin | 9900 | -€159,560 | €78,258 | +€237,818 | |
| Operating profit (loss) | 9901 | -€343,758 | €76,797 | +€420,555 | |
| Financial charges | 65/66B | €558 | €897 | +€339 | +60.7% |
| Recurring financial charges | 65 | €558 | €897 | +€339 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | -€344,316 | €75,901 | +€420,216 | |
| Income taxes | 67/77 | €217 | - | -€217 | |
| Profit (loss) for the period | 9904 | -€344,533 | €75,901 | +€420,433 | |
| Profit (loss) for the period to be appropriated | 9905 | -€344,533 | €75,901 | +€420,433 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.