PROMO CONSTRUCT: 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 CONSTRUCT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€2,150
no longer reported in 2025 (was €2,150)
- Financial charges -€1,603
no longer reported in 2025 (was €1,603)
of which Non-recurring financial charges: -€1,550
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,106 | €94,106 | = | 0.0% |
| Current assets | 29/58 | €94,106 | €94,106 | = | 0.0% |
| Stocks and contracts in progress | 3 | €844 | €844 | = | 0.0% |
| Stocks | 30/36 | €844 | €844 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,285 | €71,285 | = | 0.0% |
| Other amounts receivable | 41 | €71,285 | €71,285 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,827 | €19,827 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,150 | €2,150 | = | 0.0% |
| Total equity and liabilities | 10/49 | €94,106 | €94,106 | = | 0.0% |
| Equity | 10/15 | €94,106 | €94,106 | = | 0.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €32,090 | €32,090 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,440 | €2,440 | = | 0.0% |
| Distributable reserves | 133 | €23,500 | €23,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €516 | €516 | = | 0.0% |
| Other operating charges | 640/8 | €532 | - | -€532 | |
| Operating profit (loss) | 9901 | -€532 | - | +€532 | |
| Financial income | 75/76B | €2,150 | - | -€2,150 | |
| Recurring financial income | 75 | €2,150 | - | -€2,150 | |
| Financial charges | 65/66B | €1,603 | - | -€1,603 | |
| Recurring financial charges | 65 | €53 | - | -€53 | |
| Non-recurring financial charges | 66B | €1,550 | - | -€1,550 | |
| Profit (loss) for the period before taxes | 9903 | €15 | - | -€15 | |
| Profit (loss) for the period | 9904 | €15 | - | -€15 | |
| Profit (loss) for the period to be appropriated | 9905 | €15 | - | -€15 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.