PROMO CLEAN: 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 CLEAN
Largest movements
- Cash -€17,330
down €17,330 (-52.0%), from €33,339 to €16,009
mainly Net result for the year (-€22,672) and Receivables within one year (-€5,745)
- Receivables within one year +€5,745
up €5,745 (+6.8%), from €84,691 to €90,437
of which Trade receivables: +€7,516
- Receivables after one year -€2,620
down €2,620 (-4.9%), from €53,500 to €50,880
- Profit (loss) carried forward -€22,672
down €22,672 (-16.4%), from €138,155 to €115,483
- Trade debts +€12,373
up €12,373 (+303%), from €4,081 to €16,454
- Tax, wage and social debts -€4,460
down €4,460 (-96.1%), from €4,641 to €181
of which Taxes: -€4,641
- Gross operating margin -€17,811
down €17,811, from €1,290 to -€16,521
- Taxes -€1,167
new in 2025: -€1,167
- Financial charges +€306
up €306 (+46.7%), from €655 to €960
- Depreciation +€221
up €221 (+3.4%), from €6,514 to €6,735
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 | €200,031 | €185,276 | -€14,755 | -7.4% |
| Fixed assets | 21/28 | €9,205 | €7,922 | -€1,283 | -13.9% |
| Tangible fixed assets | 22/27 | €9,205 | €7,922 | -€1,283 | -13.9% |
| Furniture and vehicles | 24 | €7,841 | €6,828 | -€1,013 | -12.9% |
| Other tangible fixed assets | 26 | €1,365 | €1,095 | -€270 | -19.8% |
| Current assets | 29/58 | €190,826 | €177,354 | -€13,472 | -7.1% |
| Amounts receivable after more than one year | 29 | €53,500 | €50,880 | -€2,620 | -4.9% |
| Other amounts receivable | 291 | €53,500 | €50,880 | -€2,620 | -4.9% |
| Amounts receivable within one year | 40/41 | €84,691 | €90,437 | +€5,745 | +6.8% |
| Trade receivables | 40 | €77,401 | €84,917 | +€7,516 | +9.7% |
| Other amounts receivable | 41 | €7,290 | €5,520 | -€1,770 | -24.3% |
| Cash at bank and in hand | 54/58 | €33,339 | €16,009 | -€17,330 | -52.0% |
| Deferred charges and accrued income | 490/1 | €19,296 | €20,028 | +€732 | +3.8% |
| Total equity and liabilities | 10/49 | €200,031 | €185,276 | -€14,755 | -7.4% |
| Equity | 10/15 | €191,151 | €168,479 | -€22,672 | -11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,796 | €46,796 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €35,436 | €35,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,155 | €115,483 | -€22,672 | -16.4% |
| Amounts payable | 17/49 | €8,881 | €16,798 | +€7,917 | +89.2% |
| Amounts payable within one year | 42/48 | €8,881 | €16,798 | +€7,917 | +89.2% |
| Trade debts | 44 | €4,081 | €16,454 | +€12,373 | +303% |
| Suppliers | 440/4 | €4,081 | €16,454 | +€12,373 | +303% |
| Taxes, remuneration and social security | 45 | €4,641 | €181 | -€4,460 | -96.1% |
| Taxes | 450/3 | €4,641 | - | -€4,641 | |
| Remuneration and social security | 454/9 | - | €181 | +€181 | |
| Other amounts payable | 47/48 | €158 | €162 | +€4 | +2.6% |
| Remuneration, social security and pensions | 62 | €6 | €3 | -€3 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,514 | €6,735 | +€221 | +3.4% |
| Other operating charges | 640/8 | €499 | €353 | -€147 | -29.4% |
| Gross operating margin | 9900 | €1,290 | -€16,521 | -€17,811 | |
| Operating profit (loss) | 9901 | -€5,728 | -€23,611 | -€17,883 | -312% |
| Financial income | 75/76B | €868 | €732 | -€136 | -15.6% |
| Recurring financial income | 75 | €868 | €732 | -€136 | -15.6% |
| Financial charges | 65/66B | €655 | €960 | +€306 | +46.7% |
| Recurring financial charges | 65 | €655 | €960 | +€306 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,515 | -€23,840 | -€18,324 | -332% |
| Income taxes | 67/77 | - | -€1,167 | -€1,167 | |
| Profit (loss) for the period | 9904 | -€5,515 | -€22,672 | -€17,157 | -311% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,515 | -€22,672 | -€17,157 | -311% |
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 23 October 2026 via checked.be.