PROMISYS: 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.
PROMISYS
Largest movements
- Cash +€38,174
up €38,174 (+97.8%), from €39,041 to €77,215
mainly Receivables within one year (+€27,831) and Accrued charges and deferred income (+€14,518)
- Receivables within one year -€27,831
down €27,831 (-16.9%), from €164,809 to €136,977
- Accrued charges and deferred income +€14,518
up €14,518 (+3,009%), from €482 to €15,000
- Other debts +€13,558
up €13,558 (+76.8%), from €17,654 to €31,212
- Profit (loss) carried forward -€8,355
down €8,355 (-6.7%), from €125,256 to €116,901
- Trade debts -€7,546
down €7,546 (-27.7%), from €27,289 to €19,744
- Gross operating margin -€28,869
down €28,869 (-18.7%), from €153,997 to €125,128
- Taxes -€6,203
down €6,203 (-72.3%), from €8,579 to €2,376
- Staff costs +€2,448
up €2,448 (+2.0%), from €124,655 to €127,103
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 | €203,850 | €215,058 | +€11,207 | +5.5% |
| Fixed assets | 21/28 | - | €865 | +€865 | |
| Tangible fixed assets | 22/27 | - | €865 | +€865 | |
| Furniture and vehicles | 24 | - | €865 | +€865 | |
| Current assets | 29/58 | €203,850 | €214,192 | +€10,342 | +5.1% |
| Amounts receivable within one year | 40/41 | €164,809 | €136,977 | -€27,831 | -16.9% |
| Trade receivables | 40 | €164,809 | €136,977 | -€27,831 | -16.9% |
| Cash at bank and in hand | 54/58 | €39,041 | €77,215 | +€38,174 | +97.8% |
| Total equity and liabilities | 10/49 | €203,850 | €215,058 | +€11,207 | +5.5% |
| Equity | 10/15 | €145,708 | €137,353 | -€8,355 | -5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,256 | €116,901 | -€8,355 | -6.7% |
| Amounts payable | 17/49 | €58,142 | €77,704 | +€19,563 | +33.6% |
| Amounts payable within one year | 42/48 | €57,659 | €62,704 | +€5,045 | +8.7% |
| Trade debts | 44 | €27,289 | €19,744 | -€7,546 | -27.7% |
| Suppliers | 440/4 | €27,289 | €19,744 | -€7,546 | -27.7% |
| Taxes, remuneration and social security | 45 | €12,716 | €11,749 | -€967 | -7.6% |
| Taxes | 450/3 | €12,716 | €11,749 | -€967 | -7.6% |
| Other amounts payable | 47/48 | €17,654 | €31,212 | +€13,558 | +76.8% |
| Accrued charges and deferred income | 492/3 | €482 | €15,000 | +€14,518 | +3,009% |
| Remuneration, social security and pensions | 62 | €124,655 | €127,103 | +€2,448 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €173 | +€173 | |
| Other operating charges | 640/8 | €3,649 | €3,236 | -€413 | -11.3% |
| Gross operating margin | 9900 | €153,997 | €125,128 | -€28,869 | -18.7% |
| Operating profit (loss) | 9901 | €25,694 | -€5,383 | -€31,076 | |
| Financial income | 75/76B | €210 | €368 | +€157 | +74.8% |
| Recurring financial income | 75 | €210 | €368 | +€157 | +74.8% |
| Financial charges | 65/66B | €531 | €964 | +€433 | +81.4% |
| Recurring financial charges | 65 | €531 | €964 | +€433 | +81.4% |
| Profit (loss) for the period before taxes | 9903 | €25,373 | -€5,979 | -€31,351 | |
| Income taxes | 67/77 | €8,579 | €2,376 | -€6,203 | -72.3% |
| Profit (loss) for the period | 9904 | €16,793 | -€8,355 | -€25,148 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,793 | -€8,355 | -€25,148 |
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 23 October 2026 via checked.be.