PROMIS: 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.
PROMIS
Largest movements
- Receivables within one year -€32,647
down €32,647 (-15.4%), from €212,570 to €179,923
of which Other amounts receivable: -€33,592
- Cash +€18,797
up €18,797 (+24.3%), from €77,267 to €96,064
mainly Net result for the year (+€55,601) and Receivables within one year (+€32,647)
- Reserves -€16,000
down €16,000 (-5.0%), from €320,434 to €304,434
of which Distributable reserves: -€16,000
- Other operating charges +€6,005
up €6,005 (+994.5%), from €604 to €6,609
- Gross operating margin -€4,401
down €4,401 (-5.0%), from €88,776 to €84,374
- Taxes -€1,742
down €1,742 (-5.4%), from €32,046 to €30,304
- Financial income +€1,613
up €1,613 (+18.1%), from €8,924 to €10,536
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 | €596,333 | €580,953 | -€15,381 | -2.6% |
| Fixed assets | 21/28 | €304,583 | €303,074 | -€1,509 | -0.5% |
| Tangible fixed assets | 22/27 | €4,583 | €3,074 | -€1,509 | -32.9% |
| Furniture and vehicles | 24 | €3,438 | €2,056 | -€1,382 | -40.2% |
| Other tangible fixed assets | 26 | €1,145 | €1,018 | -€128 | -11.1% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €291,750 | €277,879 | -€13,871 | -4.8% |
| Amounts receivable within one year | 40/41 | €212,570 | €179,923 | -€32,647 | -15.4% |
| Trade receivables | 40 | €19,207 | €20,152 | +€945 | +4.9% |
| Other amounts receivable | 41 | €193,363 | €159,771 | -€33,592 | -17.4% |
| Cash at bank and in hand | 54/58 | €77,267 | €96,064 | +€18,797 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,913 | €1,892 | -€22 | -1.1% |
| Total equity and liabilities | 10/49 | €596,333 | €580,953 | -€15,381 | -2.6% |
| Equity | 10/15 | €580,418 | €570,019 | -€10,399 | -1.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €320,434 | €304,434 | -€16,000 | -5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €320,434 | €304,434 | -€16,000 | -5.0% |
| Profit (loss) carried forward | 14 | €253,785 | €259,385 | +€5,601 | +2.2% |
| Amounts payable | 17/49 | €15,915 | €10,933 | -€4,981 | -31.3% |
| Amounts payable within one year | 42/48 | €15,060 | €10,933 | -€4,126 | -27.4% |
| Trade debts | 44 | €3,014 | €630 | -€2,384 | -79.1% |
| Suppliers | 440/4 | €3,014 | €630 | -€2,384 | -79.1% |
| Taxes, remuneration and social security | 45 | €12,046 | €10,304 | -€1,742 | -14.5% |
| Taxes | 450/3 | €12,046 | €10,304 | -€1,742 | -14.5% |
| Accrued charges and deferred income | 492/3 | €855 | - | -€855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,454 | €1,509 | +€55 | +3.8% |
| Other operating charges | 640/8 | €604 | €6,609 | +€6,005 | +994.5% |
| Gross operating margin | 9900 | €88,776 | €84,374 | -€4,401 | -5.0% |
| Operating profit (loss) | 9901 | €86,718 | €76,256 | -€10,461 | -12.1% |
| Financial income | 75/76B | €8,924 | €10,536 | +€1,613 | +18.1% |
| Recurring financial income | 75 | €8,924 | €10,536 | +€1,613 | +18.1% |
| Financial charges | 65/66B | €691 | €888 | +€197 | +28.5% |
| Recurring financial charges | 65 | €691 | €888 | +€197 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €94,950 | €85,904 | -€9,046 | -9.5% |
| Income taxes | 67/77 | €32,046 | €30,304 | -€1,742 | -5.4% |
| Profit (loss) for the period | 9904 | €62,905 | €55,601 | -€7,304 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,905 | €55,601 | -€7,304 | -11.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.