PROMINTER: 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.
What changed
PROMINTER
NACE 72.200, Scientific research and development
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€87,625
2024 · -€39,627-€47,998
Equity
€10.1m
2024 · €10.2m-€87,625
Cash
€2.7m
2024 · €3.1m-€408,046
Balance sheet total
€10.2m
2024 · €10.3m-€75,881
Largest movements
Assets
- Cash -€408,046
down €408,046 (-13.2%), from €3.1m to €2.7m
mainly Investment in fixed assets (net) (-€294,950) and Net result for the year (-€87,625)
- Financial fixed assets +€276,328
up €276,328 (+10.7%), from €2.6m to €2.9m
of which Other financial fixed assets: +€276,328
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income -€65,853
down €65,853 (-40.2%), from €163,956 to €98,103
- Financial charges -€23,138
down €23,138 (-40.2%), from €57,548 to €34,410
- Services and other goods +€7,296
up €7,296 (+8.6%), from €84,870 to €92,166
- Staff costs +€3,222
up €3,222 (+5.5%), from €58,566 to €61,788
- Depreciation -€620
down €620 (-37.8%), from €1,639 to €1,019
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.
Result 2024
-€39,627
Turnover
-€348
Services and other goods
-€7,296
Staff costs
-€3,222
Depreciation
+€620
Other operating charges
-€37
Other operating items
+€5,000
Financial income
-€65,853
Financial charges
+€23,138
Result 2025
-€87,625
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.
From operations
-€113,096
Investment
-€294,950
Financing
€0
Cash 2024
€3.1m
From operations (derived)
-€113,096
Net result for the year
-€87,625
Depreciation
+€1,019
Receivables within one year
-€15,038
Deferred charges and accrued income
-€23,196
Smaller working-capital items
+€966
Accrued charges and deferred income
+€10,778
Investment (derived)
-€294,950
Investment in fixed assets (net)
-€294,950
Cash 2025
€2.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,265,215 | €10,189,334 | -€75,881 | -0.7% |
| Fixed assets | 21/28 | €7,131,647 | €7,425,578 | +€293,931 | +4.1% |
| Tangible fixed assets | 22/27 | €4,543,680 | €4,561,283 | +€17,603 | +0.4% |
| Plant, machinery and equipment | 23 | €370 | - | -€370 | |
| Furniture and vehicles | 24 | €4,543,310 | €4,561,283 | +€17,973 | +0.4% |
| Financial fixed assets | 28 | €2,587,967 | €2,864,295 | +€276,328 | +10.7% |
| Affiliated companies | 280/1 | €1,750,000 | €1,750,000 | = | 0.0% |
| Amounts receivable | 281 | €1,750,000 | €1,750,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €837,967 | €1,114,295 | +€276,328 | +33.0% |
| Shares | 284 | €837,967 | €1,114,295 | +€276,328 | +33.0% |
| Current assets | 29/58 | €3,133,568 | €2,763,756 | -€369,812 | -11.8% |
| Amounts receivable within one year | 40/41 | €30,027 | €45,065 | +€15,038 | +50.1% |
| Trade receivables | 40 | - | €610 | +€610 | |
| Other amounts receivable | 41 | €30,027 | €44,456 | +€14,429 | +48.1% |
| Cash at bank and in hand | 54/58 | €3,100,068 | €2,692,022 | -€408,046 | -13.2% |
| Deferred charges and accrued income | 490/1 | €3,473 | €26,669 | +€23,196 | +667.8% |
| Total equity and liabilities | 10/49 | €10,265,215 | €10,189,334 | -€75,881 | -0.7% |
| Equity | 10/15 | €10,167,077 | €10,079,452 | -€87,625 | -0.9% |
| Contributions | 10/11 | €9,297,472 | €9,297,472 | = | 0.0% |
| Capital | 10 | €9,000,000 | €9,000,000 | = | 0.0% |
| Issued capital | 100 | €9,000,000 | €9,000,000 | = | 0.0% |
| Outside capital | 11 | €297,472 | €297,472 | = | 0.0% |
| Share premium | 1100/10 | €297,472 | €297,472 | = | 0.0% |
| Reserves | 13 | €839,131 | €839,131 | = | 0.0% |
| Non-distributable reserves | 130/1 | €549,500 | €549,500 | = | 0.0% |
| Legal reserve | 130 | €506,300 | €506,300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43,200 | €43,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €263,017 | €263,017 | = | 0.0% |
| Distributable reserves | 133 | €26,614 | €26,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,474 | -€57,151 | -€87,625 | |
| Amounts payable | 17/49 | €98,138 | €109,882 | +€11,744 | +12.0% |
| Amounts payable within one year | 42/48 | €94,801 | €95,767 | +€966 | +1.0% |
| Trade debts | 44 | €314 | €1,050 | +€736 | +234.1% |
| Suppliers | 440/4 | €314 | €1,050 | +€736 | +234.1% |
| Taxes, remuneration and social security | 45 | €6,432 | €6,662 | +€230 | +3.6% |
| Remuneration and social security | 454/9 | €6,432 | €6,662 | +€230 | +3.6% |
| Other amounts payable | 47/48 | €88,054 | €88,054 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,337 | €14,116 | +€10,778 | +322.9% |
| Operating income | 70/76A | €348 | €5,000 | +€4,652 | +1336.8% |
| Turnover | 70 | €348 | - | -€348 | |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Operating charges | 60/66A | €146,384 | €156,319 | +€9,935 | +6.8% |
| Services and other goods | 61 | €84,870 | €92,166 | +€7,296 | +8.6% |
| Remuneration, social security and pensions | 62 | €58,566 | €61,788 | +€3,222 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,639 | €1,019 | -€620 | -37.8% |
| Other operating charges | 640/8 | €1,308 | €1,346 | +€37 | +2.9% |
| Operating profit (loss) | 9901 | -€146,036 | -€151,319 | -€5,283 | -3.6% |
| Financial income | 75/76B | €163,956 | €98,103 | -€65,853 | -40.2% |
| Recurring financial income | 75 | €163,956 | €98,103 | -€65,853 | -40.2% |
| Income from financial fixed assets | 750 | €138 | - | -€138 | |
| Income from current assets | 751 | €152,734 | €98,103 | -€54,631 | -35.8% |
| Other financial income | 752/9 | €11,085 | €0 | -€11,085 | -100.0% |
| Financial charges | 65/66B | €57,548 | €34,410 | -€23,138 | -40.2% |
| Recurring financial charges | 65 | €57,548 | €34,410 | -€23,138 | -40.2% |
| Other financial charges | 652/9 | €57,548 | €34,410 | -€23,138 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,627 | -€87,625 | -€47,998 | -121.1% |
| Profit (loss) for the period | 9904 | -€39,627 | -€87,625 | -€47,998 | -121.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,627 | -€87,625 | -€47,998 | -121.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.