PROMIVER: 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.
PROMIVER
Largest movements
- Tangible fixed assets +€13,826
up €13,826 (+1123.6%), from €1,231 to €15,057
of which Other tangible fixed assets: +€8,110
- Cash +€7,468
up €7,468 (+11.4%), from €65,702 to €73,170
mainly Net result for the year (+€30,492) and Tax, wage and social debts (+€5,101)
- Receivables within one year +€3,792
up €3,792 (+45.6%), from €8,308 to €12,100
- Reserves +€29,659
up €29,659 (+176.6%), from €16,799 to €46,457
- Trade debts -€5,137
down €5,137 (-99.9%), from €5,142 to €5
- Tax, wage and social debts +€5,101
up €5,101 (+27.2%), from €18,728 to €23,829
of which Taxes: +€5,101
- Debts after one year -€4,856
down €4,856 (-23.9%), from €20,279 to €15,423
- Gross operating margin +€4,502
up €4,502 (+11.9%), from €37,777 to €42,279
- Taxes +€3,175
up €3,175 (+55.5%), from €5,719 to €8,893
- Depreciation +€1,642
up €1,642 (+760.8%), from €216 to €1,857
- Other operating charges -€826
down €826 (-72.2%), from €1,145 to €318
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 | €75,521 | €100,604 | +€25,083 | +33.2% |
| Fixed assets | 21/28 | €1,231 | €15,057 | +€13,826 | +1123.6% |
| Tangible fixed assets | 22/27 | €1,231 | €15,057 | +€13,826 | +1123.6% |
| Plant, machinery and equipment | 23 | - | €1,133 | +€1,133 | |
| Furniture and vehicles | 24 | €1,231 | €5,814 | +€4,584 | +372.5% |
| Other tangible fixed assets | 26 | - | €8,110 | +€8,110 | |
| Current assets | 29/58 | €74,291 | €85,547 | +€11,257 | +15.2% |
| Amounts receivable within one year | 40/41 | €8,308 | €12,100 | +€3,792 | +45.6% |
| Trade receivables | 40 | €8,308 | €12,100 | +€3,792 | +45.6% |
| Cash at bank and in hand | 54/58 | €65,702 | €73,170 | +€7,468 | +11.4% |
| Deferred charges and accrued income | 490/1 | €281 | €278 | -€3 | -0.9% |
| Total equity and liabilities | 10/49 | €75,521 | €100,604 | +€25,083 | +33.2% |
| Equity | 10/15 | €21,799 | €51,457 | +€29,659 | +136.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,799 | €46,457 | +€29,659 | +176.6% |
| Distributable reserves | 133 | €16,799 | €46,457 | +€29,659 | +176.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,722 | €49,147 | -€4,576 | -8.5% |
| Amounts payable after more than one year | 17 | €20,279 | €15,423 | -€4,856 | -23.9% |
| Other amounts payable | 178/9 | €20,279 | €15,423 | -€4,856 | -23.9% |
| Amounts payable within one year | 42/48 | €30,535 | €30,711 | +€176 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €4,721 | €4,856 | +€136 | +2.9% |
| Trade debts | 44 | €5,142 | €5 | -€5,137 | -99.9% |
| Suppliers | 440/4 | €5,142 | €5 | -€5,137 | -99.9% |
| Taxes, remuneration and social security | 45 | €18,728 | €23,829 | +€5,101 | +27.2% |
| Taxes | 450/3 | €16,701 | €21,802 | +€5,101 | +30.5% |
| Remuneration and social security | 454/9 | €2,027 | €2,027 | = | 0.0% |
| Other amounts payable | 47/48 | €1,944 | €2,020 | +€76 | +3.9% |
| Accrued charges and deferred income | 492/3 | €2,908 | €3,013 | +€105 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €1,857 | +€1,642 | +760.8% |
| Other operating charges | 640/8 | €1,145 | €318 | -€826 | -72.2% |
| Non-recurring operating charges | 66A | €12,354 | €0 | -€12,354 | -100.0% |
| Gross operating margin | 9900 | €37,777 | €42,279 | +€4,502 | +11.9% |
| Operating profit (loss) | 9901 | €24,062 | €40,103 | +€16,041 | +66.7% |
| Financial charges | 65/66B | €685 | €718 | +€33 | +4.8% |
| Recurring financial charges | 65 | €685 | €718 | +€33 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €23,377 | €39,385 | +€16,008 | +68.5% |
| Income taxes | 67/77 | €5,719 | €8,893 | +€3,175 | +55.5% |
| Profit (loss) for the period | 9904 | €17,658 | €30,492 | +€12,834 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,658 | €30,492 | +€12,834 | +72.7% |
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 10 October 2026 via checked.be.