PROMISC: 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.
PROMISC
Largest movements
- Stocks and contracts +€20,127
up €20,127 (+99.6%), from €20,205 to €40,332
- Receivables within one year -€11,360
down €11,360 (-33.7%), from €33,736 to €22,376
of which Trade receivables: -€15,071
- Cash +€6,994
up €6,994 (+61.9%), from €11,306 to €18,300
mainly Trade debts (+€22,259) and Receivables within one year (+€11,360)
- Intangible fixed assets -€1,528
down €1,528 (-46.5%), from €3,287 to €1,759
- Trade debts +€22,259
up €22,259 (+88.6%), from €25,129 to €47,388
- Accrued charges and deferred income -€6,733
down €6,733 (-20.5%), from €32,924 to €26,190
- Profit (loss) carried forward -€6,303
down €6,303 (-31.6%), from -€19,940 to -€26,243
- Short-term financial debts +€5,000
up €5,000 (+100.0%), from €5,000 to €10,000
- Gross operating margin -€11,900
down €11,900, from €8,441 to -€3,459
- Financial charges -€1,235
down €1,235 (-53.2%), from €2,322 to €1,087
- Depreciation -€474
down €474 (-23.6%), from €2,011 to €1,537
- Other operating charges -€378
down €378 (-39.5%), from €958 to €580
- Financial income +€285
up €285 (+376.7%), from €76 to €360
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 | €68,730 | €82,953 | +€14,223 | +20.7% |
| Fixed assets | 21/28 | €3,483 | €1,945 | -€1,537 | -44.1% |
| Intangible fixed assets | 21 | €3,287 | €1,759 | -€1,528 | -46.5% |
| Tangible fixed assets | 22/27 | €9 | €0 | -€9 | -100.0% |
| Furniture and vehicles | 24 | €9 | €0 | -€9 | -100.0% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €65,247 | €81,007 | +€15,760 | +24.2% |
| Stocks and contracts in progress | 3 | €20,205 | €40,332 | +€20,127 | +99.6% |
| Stocks | 30/36 | €20,205 | €40,332 | +€20,127 | +99.6% |
| Amounts receivable within one year | 40/41 | €33,736 | €22,376 | -€11,360 | -33.7% |
| Trade receivables | 40 | €25,862 | €10,792 | -€15,071 | -58.3% |
| Other amounts receivable | 41 | €7,874 | €11,584 | +€3,710 | +47.1% |
| Cash at bank and in hand | 54/58 | €11,306 | €18,300 | +€6,994 | +61.9% |
| Total equity and liabilities | 10/49 | €68,730 | €82,953 | +€14,223 | +20.7% |
| Equity | 10/15 | €677 | -€5,625 | -€6,303 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €618 | €618 | = | 0.0% |
| Distributable reserves | 133 | €618 | €618 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,940 | -€26,243 | -€6,303 | -31.6% |
| Amounts payable | 17/49 | €68,052 | €88,578 | +€20,526 | +30.2% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,129 | €57,388 | +€27,259 | +90.5% |
| Financial debts | 43 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Credit institutions | 430/8 | €5,000 | €10,000 | +€5,000 | +100.0% |
| Trade debts | 44 | €25,129 | €47,388 | +€22,259 | +88.6% |
| Suppliers | 440/4 | €25,129 | €47,388 | +€22,259 | +88.6% |
| Accrued charges and deferred income | 492/3 | €32,924 | €26,190 | -€6,733 | -20.5% |
| Non-recurring operating income | 76A | €9,754 | €0 | -€9,754 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,011 | €1,537 | -€474 | -23.6% |
| Other operating charges | 640/8 | €958 | €580 | -€378 | -39.5% |
| Gross operating margin | 9900 | €8,441 | -€3,459 | -€11,900 | |
| Operating profit (loss) | 9901 | €5,472 | -€5,576 | -€11,048 | |
| Financial income | 75/76B | €76 | €360 | +€285 | +376.7% |
| Recurring financial income | 75 | €76 | €360 | +€285 | +376.7% |
| Financial charges | 65/66B | €2,322 | €1,087 | -€1,235 | -53.2% |
| Recurring financial charges | 65 | €2,322 | €1,087 | -€1,235 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €3,225 | -€6,303 | -€9,528 | |
| Profit (loss) for the period | 9904 | €3,225 | -€6,303 | -€9,528 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,225 | -€6,303 | -€9,528 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.