PROMIREC: 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.
PROMIREC
Largest movements
- Receivables within one year +€2,868
up €2,868 (+573.6%), from €500 to €3,368
- Cash +€2,298
up €2,298 (+11.4%), from €20,160 to €22,458
mainly Net result for the year (+€3,329) and Depreciation (+€1,633)
- Tangible fixed assets -€1,633
down €1,633 (-13.5%), from €12,082 to €10,449
of which Plant, machinery and equipment: -€1,313
- Profit (loss) carried forward +€3,329
up €3,329 (+24.2%), from -€13,756 to -€10,427
- Other debts +€792
up €792 (+1.8%), from €43,446 to €44,238
- Tax, wage and social debts -€693
down €693 (-61.3%), from €1,131 to €438
- Gross operating margin +€17,502
up €17,502, from -€12,337 to €5,165
- Depreciation +€365
up €365 (+28.8%), from €1,268 to €1,633
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,142 | €36,718 | +€3,576 | +10.8% |
| Fixed assets | 21/28 | €12,482 | €10,849 | -€1,633 | -13.1% |
| Tangible fixed assets | 22/27 | €12,082 | €10,449 | -€1,633 | -13.5% |
| Plant, machinery and equipment | 23 | €10,673 | €9,360 | -€1,313 | -12.3% |
| Furniture and vehicles | 24 | €1,409 | €1,089 | -€320 | -22.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €20,660 | €25,868 | +€5,209 | +25.2% |
| Amounts receivable within one year | 40/41 | €500 | €3,368 | +€2,868 | +573.6% |
| Trade receivables | 40 | €500 | €3,368 | +€2,868 | +573.6% |
| Cash at bank and in hand | 54/58 | €20,160 | €22,458 | +€2,298 | +11.4% |
| Deferred charges and accrued income | 490/1 | - | €43 | +€43 | |
| Total equity and liabilities | 10/49 | €33,142 | €36,718 | +€3,576 | +10.8% |
| Equity | 10/15 | -€11,756 | -€8,427 | +€3,329 | +28.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,756 | -€10,427 | +€3,329 | +24.2% |
| Amounts payable | 17/49 | €44,898 | €45,144 | +€246 | +0.5% |
| Amounts payable within one year | 42/48 | €44,898 | €45,144 | +€246 | +0.5% |
| Trade debts | 44 | €321 | €468 | +€147 | +45.8% |
| Suppliers | 440/4 | €321 | €468 | +€147 | +45.8% |
| Taxes, remuneration and social security | 45 | €1,131 | €438 | -€693 | -61.3% |
| Taxes | 450/3 | €1,131 | €438 | -€693 | -61.3% |
| Other amounts payable | 47/48 | €43,446 | €44,238 | +€792 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268 | €1,633 | +€365 | +28.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€12,337 | €5,165 | +€17,502 | |
| Operating profit (loss) | 9901 | -€13,723 | €3,412 | +€17,135 | |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €75 | €83 | +€7 | +9.4% |
| Recurring financial charges | 65 | €75 | €83 | +€7 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,756 | €3,329 | +€17,086 | |
| Profit (loss) for the period | 9904 | -€13,756 | €3,329 | +€17,086 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,756 | €3,329 | +€17,086 |
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 6 October 2026 via checked.be.