PROMO: 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.
PROMO
Largest movements
- Tangible fixed assets -€34,325
down €34,325 (-34.3%), from €100,016 to €65,690
of which Plant, machinery and equipment: -€19,551
- Cash +€31,225
up €31,225 (+30.7%), from €101,684 to €132,908
mainly Depreciation (+€37,310) and Net result for the year (+€24,243)
- Receivables within one year +€3,648
up €3,648 (+12.1%), from €30,047 to €33,695
of which Trade receivables: +€3,889
- Reserves +€14,243
up €14,243 (+8.4%), from €169,984 to €184,228
of which Distributable reserves: +€14,243
- Debts after one year -€12,635
down €12,635 (-76.6%), from €16,499 to €3,864
- Current portion of long-term debt -€5,265
down €5,265 (-29.4%), from €17,900 to €12,635
- Gross operating margin +€26,463
up €26,463 (+52.0%), from €50,903 to €77,366
- Taxes +€8,980
up €8,980 (+785%), from €1,144 to €10,125
- Financial charges -€1,909
down €1,909 (-63.6%), from €3,005 to €1,095
- Depreciation -€1,863
down €1,863 (-4.8%), from €39,173 to €37,310
- Staff costs -€785
down €785 (-100%), from €785 to €0
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 | €244,519 | €246,037 | +€1,518 | +0.6% |
| Fixed assets | 21/28 | €100,016 | €65,690 | -€34,325 | -34.3% |
| Tangible fixed assets | 22/27 | €100,016 | €65,690 | -€34,325 | -34.3% |
| Plant, machinery and equipment | 23 | €57,984 | €38,433 | -€19,551 | -33.7% |
| Furniture and vehicles | 24 | €29,015 | €16,558 | -€12,458 | -42.9% |
| Other tangible fixed assets | 26 | €13,017 | €10,699 | -€2,317 | -17.8% |
| Current assets | 29/58 | €144,503 | €180,347 | +€35,843 | +24.8% |
| Stocks and contracts in progress | 3 | €7,510 | €8,099 | +€588 | +7.8% |
| Stocks | 30/36 | €7,510 | €8,099 | +€588 | +7.8% |
| Amounts receivable within one year | 40/41 | €30,047 | €33,695 | +€3,648 | +12.1% |
| Trade receivables | 40 | €29,336 | €33,225 | +€3,889 | +13.3% |
| Other amounts receivable | 41 | €711 | €470 | -€240 | -33.8% |
| Cash at bank and in hand | 54/58 | €101,684 | €132,908 | +€31,225 | +30.7% |
| Deferred charges and accrued income | 490/1 | €5,262 | €5,644 | +€382 | +7.3% |
| Total equity and liabilities | 10/49 | €244,519 | €246,037 | +€1,518 | +0.6% |
| Equity | 10/15 | €188,946 | €203,190 | +€14,243 | +7.5% |
| Contributions | 10/11 | €18,962 | €18,962 | = | 0.0% |
| Reserves | 13 | €169,984 | €184,228 | +€14,243 | +8.4% |
| Non-distributable reserves | 130/1 | €12,137 | €12,137 | = | 0.0% |
| Other | 1319 | €12,137 | €12,137 | = | 0.0% |
| Distributable reserves | 133 | €157,848 | €172,091 | +€14,243 | +9.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,573 | €42,847 | -€12,725 | -22.9% |
| Amounts payable after more than one year | 17 | €16,499 | €3,864 | -€12,635 | -76.6% |
| Financial debts | 170/4 | €16,499 | €3,864 | -€12,635 | -76.6% |
| Amounts payable within one year | 42/48 | €39,065 | €37,470 | -€1,595 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €17,900 | €12,635 | -€5,265 | -29.4% |
| Trade debts | 44 | €15,645 | €17,292 | +€1,647 | +10.5% |
| Suppliers | 440/4 | €15,645 | €17,292 | +€1,647 | +10.5% |
| Taxes, remuneration and social security | 45 | €5,519 | €7,543 | +€2,024 | +36.7% |
| Taxes | 450/3 | €5,519 | €7,343 | +€1,824 | +33.0% |
| Remuneration and social security | 454/9 | €0 | €200 | +€200 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €8 | €1,513 | +€1,505 | +18,063% |
| Remuneration, social security and pensions | 62 | €785 | €0 | -€785 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,173 | €37,310 | -€1,863 | -4.8% |
| Other operating charges | 640/8 | €5,377 | €5,484 | +€107 | +2.0% |
| Gross operating margin | 9900 | €50,903 | €77,366 | +€26,463 | +52.0% |
| Operating profit (loss) | 9901 | €5,568 | €34,573 | +€29,004 | +521% |
| Financial income | 75/76B | €382 | €890 | +€509 | +133% |
| Recurring financial income | 75 | €382 | €890 | +€509 | +133% |
| Financial charges | 65/66B | €3,005 | €1,095 | -€1,909 | -63.6% |
| Recurring financial charges | 65 | €3,005 | €1,095 | -€1,909 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €2,946 | €34,368 | +€31,422 | +1,067% |
| Income taxes | 67/77 | €1,144 | €10,125 | +€8,980 | +785% |
| Profit (loss) for the period | 9904 | €1,801 | €24,243 | +€22,442 | +1,246% |
| Profit (loss) for the period to be appropriated | 9905 | €1,801 | €24,243 | +€22,442 | +1,246% |
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 24 October 2026 via checked.be.