PROMO CHASSIS: 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 CHASSIS
Largest movements
- Cash -€27,704
down €27,704 (-87.7%), from €31,606 to €3,902
mainly Other debts (-€26,713) and Receivables within one year (-€16,652)
- Receivables within one year +€16,652
up €16,652 (+19.2%), from €86,752 to €103,404
of which Other amounts receivable: +€22,337
- Tangible fixed assets -€5,647
down €5,647 (-38.6%), from €14,620 to €8,973
of which Furniture and vehicles: -€5,198
- Deferred charges and accrued income -€4,640
down €4,640 (-82.8%), from €5,602 to €961
- Other debts -€26,713
down €26,713 (-16.9%), from €158,364 to €131,651
- Tax, wage and social debts +€14,478
new in 2025: €14,478
- Trade debts -€13,634
down €13,634 (-74.2%), from €18,373 to €4,739
- Profit (loss) carried forward +€4,531
up €4,531 (+125%), from €3,637 to €8,168
- Gross operating margin +€10,509
up €10,509 (+3,260%), from €322 to €10,831
- Taxes -€5,240
down €5,240, from €2,664 to -€2,576
- Other operating charges -€1,874
down €1,874 (-66.8%), from €2,804 to €931
- Staff costs +€1,310
new in 2025: €1,310
- Financial charges +€1,148
up €1,148 (+489%), from €235 to €1,382
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 | €200,834 | €179,495 | -€21,339 | -10.6% |
| Fixed assets | 21/28 | €14,745 | €9,098 | -€5,647 | -38.3% |
| Tangible fixed assets | 22/27 | €14,620 | €8,973 | -€5,647 | -38.6% |
| Plant, machinery and equipment | 23 | €1,073 | €625 | -€448 | -41.8% |
| Furniture and vehicles | 24 | €13,547 | €8,348 | -€5,198 | -38.4% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €186,089 | €170,397 | -€15,692 | -8.4% |
| Stocks and contracts in progress | 3 | €62,130 | €62,130 | = | 0.0% |
| Stocks | 30/36 | €30,880 | €30,880 | = | 0.0% |
| Contracts in progress | 37 | €31,250 | €31,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,752 | €103,404 | +€16,652 | +19.2% |
| Trade receivables | 40 | €83,940 | €78,255 | -€5,685 | -6.8% |
| Other amounts receivable | 41 | €2,812 | €25,149 | +€22,337 | +794% |
| Cash at bank and in hand | 54/58 | €31,606 | €3,902 | -€27,704 | -87.7% |
| Deferred charges and accrued income | 490/1 | €5,602 | €961 | -€4,640 | -82.8% |
| Total equity and liabilities | 10/49 | €200,834 | €179,495 | -€21,339 | -10.6% |
| Equity | 10/15 | €24,097 | €28,628 | +€4,531 | +18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,637 | €8,168 | +€4,531 | +125% |
| Amounts payable | 17/49 | €176,737 | €150,867 | -€25,870 | -14.6% |
| Amounts payable within one year | 42/48 | €176,737 | €150,867 | -€25,870 | -14.6% |
| Trade debts | 44 | €18,373 | €4,739 | -€13,634 | -74.2% |
| Suppliers | 440/4 | €18,373 | €4,739 | -€13,634 | -74.2% |
| Taxes, remuneration and social security | 45 | - | €14,478 | +€14,478 | |
| Taxes | 450/3 | - | €14,478 | +€14,478 | |
| Other amounts payable | 47/48 | €158,364 | €131,651 | -€26,713 | -16.9% |
| Non-recurring operating income | 76A | €2,855 | - | -€2,855 | |
| Remuneration, social security and pensions | 62 | - | €1,310 | +€1,310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,575 | €5,647 | +€1,071 | +23.4% |
| Other operating charges | 640/8 | €2,804 | €931 | -€1,874 | -66.8% |
| Non-recurring operating charges | 66A | €7,294 | - | -€7,294 | |
| Gross operating margin | 9900 | €322 | €10,831 | +€10,509 | +3,260% |
| Operating profit (loss) | 9901 | -€14,351 | €2,944 | +€17,295 | |
| Financial income | 75/76B | €623 | €394 | -€229 | -36.7% |
| Recurring financial income | 75 | €127 | €394 | +€267 | +210% |
| Non-recurring financial income | 76B | €496 | - | -€496 | |
| Financial charges | 65/66B | €235 | €1,382 | +€1,148 | +489% |
| Recurring financial charges | 65 | €235 | €1,382 | +€1,148 | +489% |
| Profit (loss) for the period before taxes | 9903 | -€13,963 | €1,955 | +€15,918 | |
| Income taxes | 67/77 | €2,664 | -€2,576 | -€5,240 | |
| Profit (loss) for the period | 9904 | -€16,627 | €4,531 | +€21,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,627 | €4,531 | +€21,158 |
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.