PROMO COOL: 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 COOL
Largest movements
- Receivables within one year -€1,447
no longer reported in 2023 (was €1,447)
of which Trade receivables: -€1,000
- Cash -€1,121
down €1,121 (-100.0%), from €1,122 to €1
mainly Net result for the year (-€2,976) and Other debts (-€500)
- Profit (loss) carried forward -€2,957
down €2,957 (-12.5%), from -€23,586 to -€26,543
- Trade debts +€908
up €908 (+261.7%), from €347 to €1,255
- Other debts -€500
down €500 (-2.0%), from €25,588 to €25,088
- Gross operating margin -€4,135
down €4,135, from €3,100 to -€1,035
- Other operating charges -€404
no longer reported in 2023 (was €404)
- Financial charges -€56
down €56 (-18.4%), from €305 to €249
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,569 | €1 | -€2,568 | -100.0% |
| Current assets | 29/58 | €2,569 | €1 | -€2,568 | -100.0% |
| Amounts receivable within one year | 40/41 | €1,447 | - | -€1,447 | |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Other amounts receivable | 41 | €447 | - | -€447 | |
| Cash at bank and in hand | 54/58 | €1,122 | €1 | -€1,121 | -100.0% |
| Total equity and liabilities | 10/49 | €2,569 | €1 | -€2,568 | -100.0% |
| Equity | 10/15 | -€23,366 | -€26,343 | -€2,977 | -12.7% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Capital | 10 | €200 | €200 | = | 0.0% |
| Issued capital | 100 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €20 | - | -€20 | |
| Non-distributable reserves | 130/1 | €20 | - | -€20 | |
| Legal reserve | 130 | €20 | - | -€20 | |
| Profit (loss) carried forward | 14 | -€23,586 | -€26,543 | -€2,957 | -12.5% |
| Amounts payable | 17/49 | €25,935 | €26,343 | +€408 | +1.6% |
| Amounts payable within one year | 42/48 | €25,935 | €26,343 | +€408 | +1.6% |
| Trade debts | 44 | €347 | €1,255 | +€908 | +261.7% |
| Suppliers | 440/4 | €347 | €1,255 | +€908 | +261.7% |
| Other amounts payable | 47/48 | €25,588 | €25,088 | -€500 | -2.0% |
| Other operating charges | 640/8 | €404 | - | -€404 | |
| Non-recurring operating charges | 66A | - | €1,692 | +€1,692 | |
| Gross operating margin | 9900 | €3,100 | -€1,035 | -€4,135 | |
| Operating profit (loss) | 9901 | €2,696 | -€2,727 | -€5,423 | |
| Financial charges | 65/66B | €305 | €249 | -€56 | -18.4% |
| Recurring financial charges | 65 | €305 | €249 | -€56 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €2,391 | -€2,976 | -€5,367 | |
| Profit (loss) for the period | 9904 | €2,391 | -€2,976 | -€5,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,391 | -€2,976 | -€5,367 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.