PROMO CONCEPT: 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 CONCEPT
Largest movements
- Cash +€29,462
up €29,462 (+33.4%), from €88,226 to €117,688
mainly Net result for the year (+€23,791) and Tax, wage and social debts (+€2,499)
- Deferred charges and accrued income -€1,474
down €1,474 (-55.3%), from €2,666 to €1,192
- Profit (loss) carried forward +€23,791
up €23,791 (+91.3%), from -€26,056 to -€2,266
- Tax, wage and social debts +€2,499
up €2,499 (+210%), from €1,188 to €3,687
of which Taxes: +€2,695
- Gross operating margin -€7,334
down €7,334 (-9.6%), from €76,025 to €68,690
- Staff costs -€3,766
down €3,766 (-8.3%), from €45,611 to €41,845
- Taxes +€1,583
up €1,583 (+701%), from €226 to €1,808
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 | €111,777 | €138,425 | +€26,649 | +23.8% |
| Current assets | 29/58 | €111,777 | €138,425 | +€26,649 | +23.8% |
| Amounts receivable within one year | 40/41 | €20,885 | €19,545 | -€1,340 | -6.4% |
| Trade receivables | 40 | €20,600 | €19,545 | -€1,054 | -5.1% |
| Other amounts receivable | 41 | €285 | - | -€285 | |
| Cash at bank and in hand | 54/58 | €88,226 | €117,688 | +€29,462 | +33.4% |
| Deferred charges and accrued income | 490/1 | €2,666 | €1,192 | -€1,474 | -55.3% |
| Total equity and liabilities | 10/49 | €111,777 | €138,425 | +€26,649 | +23.8% |
| Equity | 10/15 | €35,944 | €59,734 | +€23,791 | +66.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,056 | -€2,266 | +€23,791 | +91.3% |
| Amounts payable | 17/49 | €75,833 | €78,691 | +€2,858 | +3.8% |
| Amounts payable within one year | 42/48 | €75,833 | €78,691 | +€2,858 | +3.8% |
| Trade debts | 44 | €3,767 | €4,686 | +€919 | +24.4% |
| Suppliers | 440/4 | €3,767 | €4,686 | +€919 | +24.4% |
| Taxes, remuneration and social security | 45 | €1,188 | €3,687 | +€2,499 | +210% |
| Taxes | 450/3 | €24 | €2,720 | +€2,695 | +11,055% |
| Remuneration and social security | 454/9 | €1,164 | €967 | -€196 | -16.9% |
| Other amounts payable | 47/48 | €70,878 | €70,318 | -€560 | -0.8% |
| Non-recurring operating income | 76A | €7,709 | €13,122 | +€5,413 | +70.2% |
| Remuneration, social security and pensions | 62 | €45,611 | €41,845 | -€3,766 | -8.3% |
| Other operating charges | 640/8 | €939 | €872 | -€67 | -7.1% |
| Gross operating margin | 9900 | €76,025 | €68,690 | -€7,334 | -9.6% |
| Operating profit (loss) | 9901 | €29,475 | €25,973 | -€3,501 | -11.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €314 | €374 | +€61 | +19.3% |
| Recurring financial charges | 65 | €314 | €374 | +€61 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €29,161 | €25,599 | -€3,562 | -12.2% |
| Income taxes | 67/77 | €226 | €1,808 | +€1,583 | +701% |
| Profit (loss) for the period | 9904 | €28,935 | €23,791 | -€5,145 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,935 | €23,791 | -€5,145 | -17.8% |
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.