PROMO - ART: 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 - ART
Largest movements
- Cash -€24,868
down €24,868 (-71.2%), from €34,941 to €10,073
mainly Net result for the year (-€54,868)
- Profit (loss) carried forward -€54,868
down €54,868 (-15.0%), from -€366,560 to -€421,428
- Contributions +€30,000
up €30,000 (+7.5%), from €401,501 to €431,501
- Gross operating margin -€8,543
down €8,543 (-18.5%), from -€46,139 to -€54,682
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 | €34,941 | €10,073 | -€24,868 | -71.2% |
| Current assets | 29/58 | €34,941 | €10,073 | -€24,868 | -71.2% |
| Cash at bank and in hand | 54/58 | €34,941 | €10,073 | -€24,868 | -71.2% |
| Total equity and liabilities | 10/49 | €34,941 | €10,073 | -€24,868 | -71.2% |
| Equity | 10/15 | €34,941 | €10,073 | -€24,868 | -71.2% |
| Contributions | 10/11 | €401,501 | €431,501 | +€30,000 | +7.5% |
| Profit (loss) carried forward | 14 | -€366,560 | -€421,428 | -€54,868 | -15.0% |
| Gross operating margin | 9900 | -€46,139 | -€54,682 | -€8,543 | -18.5% |
| Operating profit (loss) | 9901 | -€46,139 | -€54,682 | -€8,543 | -18.5% |
| Financial charges | 65/66B | €153 | €186 | +€33 | +21.3% |
| Recurring financial charges | 65 | €153 | €186 | +€33 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,292 | -€54,868 | -€8,576 | -18.5% |
| Profit (loss) for the period | 9904 | -€46,292 | -€54,868 | -€8,576 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,292 | -€54,868 | -€8,576 | -18.5% |
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 28 October 2026 via checked.be.