PROMISO GROUP: 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.
PROMISO GROUP
Largest movements
- Receivables within one year -€50,905
down €50,905 (-71.6%), from €71,096 to €20,191
of which Trade receivables: -€48,243
- Tangible fixed assets -€6,927
down €6,927 (-31.3%), from €22,110 to €15,182
of which Plant, machinery and equipment: -€4,177
- Cash -€6,165
down €6,165 (-43.3%), from €14,246 to €8,081
mainly Net result for the year (-€45,271) and Advances received (-€24,179)
- Profit (loss) carried forward -€45,271
down €45,271, from €10,483 to -€34,788
- Advances received -€24,179
down €24,179 (-65.0%), from €37,179 to €13,000
- Other debts +€9,608
up €9,608 (+34.6%), from €27,746 to €37,353
- Trade debts -€5,159
down €5,159 (-23.2%), from €22,228 to €17,069
- Gross operating margin -€53,298
down €53,298, from €18,639 to -€34,660
- Taxes -€3,264
down €3,264 (-100.0%), from €3,264 to €0
- Depreciation +€3,154
up €3,154 (+70.1%), from €4,501 to €7,654
- Financial charges +€1,412
up €1,412 (+1971.4%), from €72 to €1,484
- Other operating charges +€1,023
up €1,023 (+210.6%), from €486 to €1,509
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 | €110,900 | €45,899 | -€65,001 | -58.6% |
| Fixed assets | 21/28 | €25,281 | €17,627 | -€7,654 | -30.3% |
| Intangible fixed assets | 21 | €3,171 | €2,444 | -€727 | -22.9% |
| Tangible fixed assets | 22/27 | €22,110 | €15,182 | -€6,927 | -31.3% |
| Plant, machinery and equipment | 23 | €10,417 | €6,239 | -€4,177 | -40.1% |
| Furniture and vehicles | 24 | €11,693 | €8,943 | -€2,750 | -23.5% |
| Current assets | 29/58 | €85,618 | €28,272 | -€57,346 | -67.0% |
| Amounts receivable within one year | 40/41 | €71,096 | €20,191 | -€50,905 | -71.6% |
| Trade receivables | 40 | €65,016 | €16,772 | -€48,243 | -74.2% |
| Other amounts receivable | 41 | €6,080 | €3,418 | -€2,662 | -43.8% |
| Cash at bank and in hand | 54/58 | €14,246 | €8,081 | -€6,165 | -43.3% |
| Deferred charges and accrued income | 490/1 | €277 | €0 | -€277 | -100.0% |
| Total equity and liabilities | 10/49 | €110,900 | €45,899 | -€65,001 | -58.6% |
| Equity | 10/15 | €20,483 | -€24,788 | -€45,271 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,483 | -€34,788 | -€45,271 | |
| Amounts payable | 17/49 | €90,417 | €70,687 | -€19,730 | -21.8% |
| Amounts payable within one year | 42/48 | €90,417 | €70,687 | -€19,730 | -21.8% |
| Trade debts | 44 | €22,228 | €17,069 | -€5,159 | -23.2% |
| Suppliers | 440/4 | €22,228 | €17,069 | -€5,159 | -23.2% |
| Advances received on contracts in progress | 46 | €37,179 | €13,000 | -€24,179 | -65.0% |
| Taxes, remuneration and social security | 45 | €3,264 | €3,264 | = | 0.0% |
| Taxes | 450/3 | €3,264 | €3,264 | = | 0.0% |
| Other amounts payable | 47/48 | €27,746 | €37,353 | +€9,608 | +34.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,501 | €7,654 | +€3,154 | +70.1% |
| Other operating charges | 640/8 | €486 | €1,509 | +€1,023 | +210.6% |
| Gross operating margin | 9900 | €18,639 | -€34,660 | -€53,298 | |
| Operating profit (loss) | 9901 | €13,652 | -€43,824 | -€57,475 | |
| Financial income | 75/76B | €166 | €37 | -€130 | -78.0% |
| Recurring financial income | 75 | €166 | €37 | -€130 | -78.0% |
| Financial charges | 65/66B | €72 | €1,484 | +€1,412 | +1971.4% |
| Recurring financial charges | 65 | €72 | €1,484 | +€1,412 | +1971.4% |
| Profit (loss) for the period before taxes | 9903 | €13,747 | -€45,271 | -€59,018 | |
| Income taxes | 67/77 | €3,264 | €0 | -€3,264 | -100.0% |
| Profit (loss) for the period | 9904 | €10,483 | -€45,271 | -€55,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,483 | -€45,271 | -€55,753 |
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 4 October 2026 via checked.be.