PROMISSIO: 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.
PROMISSIO
Largest movements
- Cash +€59,746
up €59,746 (+70,182%), from €85 to €59,831
mainly Net result for the year (+€51,714) and Tax, wage and social debts (+€17,818)
- Receivables within one year -€6,501
down €6,501 (-99.9%), from €6,506 to €5
of which Other amounts receivable: -€6,501
- Tangible fixed assets -€6,198
down €6,198 (-7.0%), from €88,521 to €82,324
- Profit (loss) carried forward +€51,714
up €51,714 (+70.7%), from €73,153 to €124,867
- Debts after one year -€19,386
down €19,386 (-31.5%), from €61,516 to €42,130
- Tax, wage and social debts +€17,818
up €17,818, from €0 to €17,818
- Trade debts -€2,498
down €2,498 (-64.4%), from €3,876 to €1,378
- Gross operating margin +€84,115
up €84,115, from -€5,865 to €78,250
- Purchases and services -€37,080
no longer reported in 2025 (was €37,080)
- Turnover -€14,939
no longer reported in 2025 (was €14,939)
- Taxes +€12,487
up €12,487 (+12,483%), from €100 to €12,587
- Financial charges -€1,054
down €1,054 (-20.3%), from €5,185 to €4,132
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.
Derived cash bridge
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 | €200,630 | €248,579 | +€47,949 | +23.9% |
| Fixed assets | 21/28 | €88,521 | €82,324 | -€6,198 | -7.0% |
| Tangible fixed assets | 22/27 | €88,521 | €82,324 | -€6,198 | -7.0% |
| Land and buildings | 22 | €88,521 | €82,324 | -€6,198 | -7.0% |
| Current assets | 29/58 | €112,109 | €166,255 | +€54,146 | +48.3% |
| Amounts receivable after more than one year | 29 | €105,106 | €106,031 | +€926 | +0.9% |
| Other amounts receivable | 291 | €105,106 | €106,031 | +€926 | +0.9% |
| Amounts receivable within one year | 40/41 | €6,506 | €5 | -€6,501 | -99.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,506 | €5 | -€6,501 | -99.9% |
| Cash at bank and in hand | 54/58 | €85 | €59,831 | +€59,746 | +70,182% |
| Deferred charges and accrued income | 490/1 | €412 | €388 | -€24 | -5.8% |
| Total equity and liabilities | 10/49 | €200,630 | €248,579 | +€47,949 | +23.9% |
| Equity | 10/15 | €81,353 | €133,067 | +€51,714 | +63.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,153 | €124,867 | +€51,714 | +70.7% |
| Provisions and deferred taxes | 16 | €26,289 | €26,289 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €26,289 | €26,289 | = | 0.0% |
| Pensions and similar obligations | 160 | €26,289 | €26,289 | = | 0.0% |
| Amounts payable | 17/49 | €92,988 | €89,223 | -€3,765 | -4.0% |
| Amounts payable after more than one year | 17 | €61,516 | €42,130 | -€19,386 | -31.5% |
| Financial debts | 170/4 | €61,516 | €42,130 | -€19,386 | -31.5% |
| Amounts payable within one year | 42/48 | €30,722 | €47,082 | +€16,360 | +53.2% |
| Current portion of amounts payable after more than one year | 42 | €18,347 | €19,386 | +€1,040 | +5.7% |
| Trade debts | 44 | €3,876 | €1,378 | -€2,498 | -64.4% |
| Suppliers | 440/4 | €3,876 | €1,378 | -€2,498 | -64.4% |
| Taxes, remuneration and social security | 45 | €0 | €17,818 | +€17,818 | |
| Taxes | 450/3 | €0 | €17,818 | +€17,818 | |
| Other amounts payable | 47/48 | €8,500 | €8,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €750 | €12 | -€738 | -98.4% |
| Turnover | 70 | €14,939 | - | -€14,939 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,080 | - | -€37,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,198 | €6,198 | = | 0.0% |
| Other operating charges | 640/8 | €3,870 | €3,629 | -€241 | -6.2% |
| Gross operating margin | 9900 | -€5,865 | €78,250 | +€84,115 | |
| Operating profit (loss) | 9901 | -€15,932 | €68,424 | +€84,355 | |
| Financial income | 75/76B | €44 | €9 | -€35 | -80.1% |
| Recurring financial income | 75 | €44 | €9 | -€35 | -80.1% |
| Financial charges | 65/66B | €5,185 | €4,132 | -€1,054 | -20.3% |
| Recurring financial charges | 65 | €5,185 | €4,132 | -€1,054 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,074 | €64,301 | +€85,374 | |
| Income taxes | 67/77 | €100 | €12,587 | +€12,487 | +12,483% |
| Profit (loss) for the period | 9904 | -€21,174 | €51,714 | +€72,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,174 | €51,714 | +€72,887 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.