PROMIDEA: 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.
PROMIDEA
Largest movements
- Tangible fixed assets +€983,856
up €983,856 (+273%), from €360,025 to €1.3m
of which Land and buildings: +€675,605
- Cash -€673,712
down €673,712 (-80.3%), from €839,016 to €165,304
mainly Investment in fixed assets (net) (-€928,502) and Current investments (-€397,768)
- Current investments +€397,768
up €397,768 (+1,105%), from €36,000 to €433,768
- Receivables within one year +€145,189
up €145,189 (+317%), from €45,819 to €191,008
of which Other amounts receivable: +€173,670
- Financial fixed assets -€100,047
down €100,047 (-24.8%), from €403,737 to €303,690
- Debts after one year +€354,460
up €354,460 (+797%), from €44,461 to €398,921
of which Financial debts: +€354,460
- Reserves +€345,000
up €345,000 (+26.1%), from €1.3m to €1.7m
of which Distributable reserves: +€345,000
- Current portion of long-term debt +€36,947
up €36,947 (+179%), from €20,599 to €57,545
- Financial income +€43,519
up €43,519 (+32.8%), from €132,796 to €176,316
- Gross operating margin +€21,704
up €21,704 (+8.4%), from €258,429 to €280,133
- Depreciation +€14,242
up €14,242 (+46.8%), from €30,451 to €44,693
- Taxes +€4,815
up €4,815 (+16.0%), from €30,006 to €34,822
- Write-downs -€3,219
down €3,219, from €805 to -€2,414
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 | €1,871,465 | €2,657,445 | +€785,980 | +42.0% |
| Fixed assets | 21/28 | €763,762 | €1,647,572 | +€883,809 | +116% |
| Tangible fixed assets | 22/27 | €360,025 | €1,343,881 | +€983,856 | +273% |
| Land and buildings | 22 | €286,383 | €961,988 | +€675,605 | +236% |
| Plant, machinery and equipment | 23 | €1,341 | €1,156 | -€185 | -13.8% |
| Furniture and vehicles | 24 | €35,967 | €20,513 | -€15,455 | -43.0% |
| Leasing and similar rights | 25 | €36,334 | €28,299 | -€8,035 | -22.1% |
| Other tangible fixed assets | 26 | - | €331,926 | +€331,926 | |
| Financial fixed assets | 28 | €403,737 | €303,690 | -€100,047 | -24.8% |
| Current assets | 29/58 | €1,107,703 | €1,009,874 | -€97,829 | -8.8% |
| Amounts receivable after more than one year | 29 | €180,000 | €210,000 | +€30,000 | +16.7% |
| Other amounts receivable | 291 | €180,000 | €210,000 | +€30,000 | +16.7% |
| Stocks and contracts in progress | 3 | €268 | €0 | -€268 | -100% |
| Stocks | 30/36 | €268 | €0 | -€268 | -100% |
| Amounts receivable within one year | 40/41 | €45,819 | €191,008 | +€145,189 | +317% |
| Trade receivables | 40 | €43,597 | €15,116 | -€28,481 | -65.3% |
| Other amounts receivable | 41 | €2,222 | €175,892 | +€173,670 | +7,817% |
| Current investments | 50/53 | €36,000 | €433,768 | +€397,768 | +1,105% |
| Cash at bank and in hand | 54/58 | €839,016 | €165,304 | -€673,712 | -80.3% |
| Deferred charges and accrued income | 490/1 | €6,600 | €9,794 | +€3,194 | +48.4% |
| Total equity and liabilities | 10/49 | €1,871,465 | €2,657,445 | +€785,980 | +42.0% |
| Equity | 10/15 | €1,353,763 | €1,699,612 | +€345,849 | +25.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,323,900 | €1,668,900 | +€345,000 | +26.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,323,900 | €1,668,900 | +€345,000 | +26.1% |
| Profit (loss) carried forward | 14 | €9,863 | €10,712 | +€849 | +8.6% |
| Amounts payable | 17/49 | €517,702 | €957,833 | +€440,131 | +85.0% |
| Amounts payable after more than one year | 17 | €44,461 | €398,921 | +€354,460 | +797% |
| Financial debts | 170/4 | €44,461 | €398,921 | +€354,460 | +797% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €443,891 | €517,973 | +€74,082 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €20,599 | €57,545 | +€36,947 | +179% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €601 | €20,325 | +€19,725 | +3,283% |
| Suppliers | 440/4 | €601 | €20,325 | +€19,725 | +3,283% |
| Taxes, remuneration and social security | 45 | €46,897 | €72,900 | +€26,003 | +55.4% |
| Taxes | 450/3 | €46,897 | €72,900 | +€26,003 | +55.4% |
| Other amounts payable | 47/48 | €375,794 | €367,202 | -€8,592 | -2.3% |
| Accrued charges and deferred income | 492/3 | €29,350 | €40,939 | +€11,589 | +39.5% |
| Non-recurring operating income | 76A | €255,820 | €278,031 | +€22,211 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,451 | €44,693 | +€14,242 | +46.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €805 | -€2,414 | -€3,219 | |
| Other operating charges | 640/8 | €2,799 | €2,597 | -€202 | -7.2% |
| Non-recurring operating charges | 66A | €24 | €0 | -€24 | -100% |
| Gross operating margin | 9900 | €258,429 | €280,133 | +€21,704 | +8.4% |
| Operating profit (loss) | 9901 | €224,351 | €235,258 | +€10,908 | +4.9% |
| Financial income | 75/76B | €132,796 | €176,316 | +€43,519 | +32.8% |
| Recurring financial income | 75 | €132,796 | €176,316 | +€43,519 | +32.8% |
| Financial charges | 65/66B | €31,307 | €30,903 | -€404 | -1.3% |
| Recurring financial charges | 65 | €31,307 | €30,903 | -€404 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €325,840 | €380,671 | +€54,831 | +16.8% |
| Income taxes | 67/77 | €30,006 | €34,822 | +€4,815 | +16.0% |
| Profit (loss) for the period | 9904 | €295,833 | €345,849 | +€50,016 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €295,833 | €345,849 | +€50,016 | +16.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.