PROMITECH: 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.
PROMITECH
Largest movements
- Receivables within one year +€21,701
up €21,701 (+846%), from €2,567 to €24,267
of which Trade receivables: +€23,417
- Cash +€15,805
up €15,805 (+14.7%), from €107,410 to €123,215
mainly Net result for the year (+€46,598) and Depreciation (+€7,348)
- Reserves +€46,500
up €46,500 (+39.3%), from €118,285 to €164,785
of which Distributable reserves: +€46,500
- Gross operating margin +€5,137
up €5,137 (+7.3%), from €70,658 to €75,795
- Taxes +€1,507
up €1,507 (+9.4%), from €16,111 to €17,618
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 | €507,814 | €548,930 | +€41,116 | +8.1% |
| Fixed assets | 21/28 | €397,837 | €401,096 | +€3,259 | +0.8% |
| Tangible fixed assets | 22/27 | €397,837 | €401,096 | +€3,259 | +0.8% |
| Land and buildings | 22 | €344,967 | €344,967 | = | 0.0% |
| Plant, machinery and equipment | 23 | €47,710 | €41,835 | -€5,874 | -12.3% |
| Furniture and vehicles | 24 | - | €5,004 | +€5,004 | |
| Other tangible fixed assets | 26 | €5,161 | €9,290 | +€4,129 | +80.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €109,977 | €147,834 | +€37,857 | +34.4% |
| Amounts receivable within one year | 40/41 | €2,567 | €24,267 | +€21,701 | +846% |
| Trade receivables | 40 | €102 | €23,519 | +€23,417 | +22,924% |
| Other amounts receivable | 41 | €2,464 | €748 | -€1,716 | -69.6% |
| Cash at bank and in hand | 54/58 | €107,410 | €123,215 | +€15,805 | +14.7% |
| Deferred charges and accrued income | 490/1 | - | €351 | +€351 | |
| Total equity and liabilities | 10/49 | €507,814 | €548,930 | +€41,116 | +8.1% |
| Equity | 10/15 | €487,691 | €534,289 | +€46,598 | +9.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Revaluation surpluses | 12 | €326,776 | €326,776 | = | 0.0% |
| Reserves | 13 | €118,285 | €164,785 | +€46,500 | +39.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €407 | €407 | = | 0.0% |
| Distributable reserves | 133 | €117,879 | €164,379 | +€46,500 | +39.4% |
| Profit (loss) carried forward | 14 | €17,840 | €17,938 | +€98 | +0.5% |
| Amounts payable | 17/49 | €20,123 | €14,641 | -€5,482 | -27.2% |
| Amounts payable after more than one year | 17 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 178/9 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,623 | €12,381 | -€6,242 | -33.5% |
| Trade debts | 44 | €4,697 | €2,779 | -€1,918 | -40.8% |
| Suppliers | 440/4 | €4,697 | €2,779 | -€1,918 | -40.8% |
| Taxes, remuneration and social security | 45 | €11,105 | €9,602 | -€1,502 | -13.5% |
| Taxes | 450/3 | €7,777 | €9,602 | +€1,826 | +23.5% |
| Remuneration and social security | 454/9 | €3,328 | €0 | -€3,328 | -100% |
| Other amounts payable | 47/48 | €2,821 | €0 | -€2,821 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | €760 | +€760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,164 | €7,348 | +€184 | +2.6% |
| Other operating charges | 640/8 | €4,291 | €4,392 | +€101 | +2.3% |
| Gross operating margin | 9900 | €70,658 | €75,795 | +€5,137 | +7.3% |
| Operating profit (loss) | 9901 | €59,203 | €64,056 | +€4,853 | +8.2% |
| Financial income | 75/76B | €59 | €344 | +€285 | +480% |
| Recurring financial income | 75 | €59 | €344 | +€285 | +480% |
| Financial charges | 65/66B | €159 | €184 | +€25 | +15.7% |
| Recurring financial charges | 65 | €159 | €184 | +€25 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €59,103 | €64,216 | +€5,113 | +8.7% |
| Income taxes | 67/77 | €16,111 | €17,618 | +€1,507 | +9.4% |
| Profit (loss) for the period | 9904 | €42,993 | €46,598 | +€3,605 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,993 | €46,598 | +€3,605 | +8.4% |
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 14 October 2026 via checked.be.