PROMITO: 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.
PROMITO
Largest movements
- Tangible fixed assets -€24,314
down €24,314 (-4.7%), from €521,706 to €497,392
of which Land and buildings: -€22,241
- Receivables within one year -€6,398
down €6,398 (-7.0%), from €91,963 to €85,565
of which Trade receivables: -€13,483
- Profit (loss) carried forward -€85,426
down €85,426, from €51,112 to -€34,314
- Debts after one year +€68,043
up €68,043 (+22.7%), from €299,554 to €367,597
- Current portion of long-term debt -€17,117
no longer reported in 2024 (was €17,117)
- Other debts -€9,950
down €9,950 (-60.3%), from €16,510 to €6,560
- Tax, wage and social debts +€9,113
up €9,113 (+14.5%), from €63,012 to €72,125
- Gross operating margin -€85,237
down €85,237 (-70.5%), from €120,868 to €35,632
- Other operating charges +€66,018
up €66,018 (+785.8%), from €8,401 to €74,419
- Staff costs -€28,967
no longer reported in 2024 (was €28,967)
- Depreciation +€4,946
up €4,946 (+14.7%), from €33,725 to €38,670
- Taxes -€4,316
no longer reported in 2024 (was €4,316)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €631,913 | €604,252 | -€27,661 | -4.4% |
| Fixed assets | 21/28 | €521,706 | €497,392 | -€24,314 | -4.7% |
| Tangible fixed assets | 22/27 | €521,706 | €497,392 | -€24,314 | -4.7% |
| Land and buildings | 22 | €500,394 | €478,154 | -€22,241 | -4.4% |
| Furniture and vehicles | 24 | - | €1,877 | +€1,877 | |
| Leasing and similar rights | 25 | €19,752 | €15,802 | -€3,950 | -20.0% |
| Other tangible fixed assets | 26 | €1,560 | €1,560 | = | 0.0% |
| Current assets | 29/58 | €110,207 | €106,861 | -€3,347 | -3.0% |
| Amounts receivable within one year | 40/41 | €91,963 | €85,565 | -€6,398 | -7.0% |
| Trade receivables | 40 | €45,616 | €32,133 | -€13,483 | -29.6% |
| Other amounts receivable | 41 | €46,347 | €53,432 | +€7,085 | +15.3% |
| Cash at bank and in hand | 54/58 | €8,644 | €11,695 | +€3,051 | +35.3% |
| Deferred charges and accrued income | 490/1 | €9,600 | €9,600 | = | 0.0% |
| Total equity and liabilities | 10/49 | €631,913 | €604,252 | -€27,661 | -4.4% |
| Equity | 10/15 | €230,515 | €145,090 | -€85,426 | -37.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | - | €75,000 | +€75,000 | |
| Issued capital | 100 | - | €75,000 | +€75,000 | |
| Reserves | 13 | €104,403 | €104,403 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €3,428 | +€3,428 | |
| Legal reserve | 130 | - | €3,428 | +€3,428 | |
| Distributable reserves | 133 | €104,403 | €100,976 | -€3,428 | -3.3% |
| Profit (loss) carried forward | 14 | €51,112 | -€34,314 | -€85,426 | |
| Amounts payable | 17/49 | €401,398 | €459,163 | +€57,764 | +14.4% |
| Amounts payable after more than one year | 17 | €299,554 | €367,597 | +€68,043 | +22.7% |
| Financial debts | 170/4 | €299,554 | €367,597 | +€68,043 | +22.7% |
| Amounts payable within one year | 42/48 | €101,845 | €91,566 | -€10,279 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €17,117 | - | -€17,117 | |
| Trade debts | 44 | €5,205 | €12,881 | +€7,675 | +147.5% |
| Suppliers | 440/4 | €5,205 | €12,881 | +€7,675 | +147.5% |
| Taxes, remuneration and social security | 45 | €63,012 | €72,125 | +€9,113 | +14.5% |
| Taxes | 450/3 | €63,012 | €72,125 | +€9,113 | +14.5% |
| Other amounts payable | 47/48 | €16,510 | €6,560 | -€9,950 | -60.3% |
| Remuneration, social security and pensions | 62 | €28,967 | - | -€28,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,725 | €38,670 | +€4,946 | +14.7% |
| Other operating charges | 640/8 | €8,401 | €74,419 | +€66,018 | +785.8% |
| Gross operating margin | 9900 | €120,868 | €35,632 | -€85,237 | -70.5% |
| Operating profit (loss) | 9901 | €49,776 | -€77,457 | -€127,234 | |
| Financial income | 75/76B | €10 | €6 | -€4 | -35.1% |
| Recurring financial income | 75 | €10 | €6 | -€4 | -35.1% |
| Non-recurring financial income | 76B | €10 | €6 | -€4 | -35.1% |
| Financial charges | 65/66B | €6,579 | €7,975 | +€1,396 | +21.2% |
| Recurring financial charges | 65 | €6,579 | €7,975 | +€1,396 | +21.2% |
| Non-recurring financial charges | 66B | €6,579 | - | -€6,579 | |
| Profit (loss) for the period before taxes | 9903 | €43,207 | -€85,426 | -€128,633 | |
| Income taxes | 67/77 | €4,316 | - | -€4,316 | |
| Profit (loss) for the period | 9904 | €38,891 | -€85,426 | -€124,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,891 | -€85,426 | -€124,317 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.