PROMITOIT: 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.
PROMITOIT
Largest movements
- Cash +€21,680
up €21,680 (+8.2%), from €264,834 to €286,514
mainly Accrued charges and deferred income (+€13,883) and Trade debts (+€12,669)
- Accrued charges and deferred income +€13,883
up €13,883 (+6170.0%), from €225 to €14,108
- Trade debts +€12,669
up €12,669 (+327.6%), from €3,867 to €16,536
- Advances received -€6,685
down €6,685 (-100.0%), from €6,685 to €0
- Turnover -€325,304
down €325,304 (-73.7%), from €441,144 to €115,840
- Purchases and services -€242,830
down €242,830 (-68.2%), from €355,945 to €113,115
- Gross operating margin -€82,794
down €82,794 (-96.7%), from €85,603 to €2,809
- Taxes -€20,209
down €20,209 (-95.6%), from €21,143 to €933
- Staff costs -€4,944
no longer reported in 2025 (was €4,944)
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 | €277,584 | €299,717 | +€22,132 | +8.0% |
| Fixed assets | 21/28 | €0 | €1,529 | +€1,529 | |
| Tangible fixed assets | 22/27 | €0 | €1,529 | +€1,529 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €1,529 | +€1,529 | |
| Current assets | 29/58 | €277,584 | €298,188 | +€20,603 | +7.4% |
| Amounts receivable within one year | 40/41 | €12,374 | €11,266 | -€1,108 | -9.0% |
| Trade receivables | 40 | €3,567 | €4,616 | +€1,049 | +29.4% |
| Other amounts receivable | 41 | €8,807 | €6,650 | -€2,157 | -24.5% |
| Cash at bank and in hand | 54/58 | €264,834 | €286,514 | +€21,680 | +8.2% |
| Deferred charges and accrued income | 490/1 | €376 | €407 | +€31 | +8.3% |
| Total equity and liabilities | 10/49 | €277,584 | €299,717 | +€22,132 | +8.0% |
| Equity | 10/15 | €257,553 | €259,315 | +€1,762 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,810 | €87,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €87,810 | €87,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,143 | €152,905 | +€1,762 | +1.2% |
| Amounts payable | 17/49 | €20,032 | €40,402 | +€20,370 | +101.7% |
| Amounts payable within one year | 42/48 | €19,807 | €26,294 | +€6,488 | +32.8% |
| Trade debts | 44 | €3,867 | €16,536 | +€12,669 | +327.6% |
| Suppliers | 440/4 | €3,867 | €16,536 | +€12,669 | +327.6% |
| Advances received on contracts in progress | 46 | €6,685 | €0 | -€6,685 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,015 | €2,559 | -€455 | -15.1% |
| Taxes | 450/3 | €721 | €119 | -€602 | -83.5% |
| Remuneration and social security | 454/9 | €2,294 | €2,440 | +€147 | +6.4% |
| Other amounts payable | 47/48 | €6,240 | €7,199 | +€959 | +15.4% |
| Accrued charges and deferred income | 492/3 | €225 | €14,108 | +€13,883 | +6170.0% |
| Turnover | 70 | €441,144 | €115,840 | -€325,304 | -73.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €355,945 | €113,115 | -€242,830 | -68.2% |
| Remuneration, social security and pensions | 62 | €4,944 | - | -€4,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10 | +€10 | |
| Other operating charges | 640/8 | €2,445 | €732 | -€1,713 | -70.1% |
| Gross operating margin | 9900 | €85,603 | €2,809 | -€82,794 | -96.7% |
| Operating profit (loss) | 9901 | €78,214 | €2,067 | -€76,146 | -97.4% |
| Financial income | 75/76B | €865 | €1,007 | +€142 | +16.4% |
| Recurring financial income | 75 | €865 | €1,007 | +€142 | +16.4% |
| Financial charges | 65/66B | €283 | €379 | +€95 | +33.6% |
| Recurring financial charges | 65 | €283 | €379 | +€95 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €78,795 | €2,695 | -€76,100 | -96.6% |
| Income taxes | 67/77 | €21,143 | €933 | -€20,209 | -95.6% |
| Profit (loss) for the period | 9904 | €57,652 | €1,762 | -€55,890 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,652 | €1,762 | -€55,890 | -96.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.