PROMO GROUP: 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 GROUP
Largest movements
- Stocks and contracts -€67,050
down €67,050 (-18.8%), from €357,465 to €290,415
- Receivables within one year +€47,463
up €47,463 (+99.0%), from €47,937 to €95,400
of which Trade receivables: +€25,881
- Cash -€45,628
down €45,628 (-18.0%), from €254,010 to €208,382
mainly Trade debts (-€115,535) and Receivables within one year (-€47,463)
- Tangible fixed assets -€14,235
down €14,235 (-34.8%), from €40,912 to €26,677
of which Furniture and vehicles: -€9,698
- Deferred charges and accrued income -€12,071
down €12,071 (-22.9%), from €52,728 to €40,658
- Trade debts -€115,535
down €115,535 (-97.1%), from €118,952 to €3,418
- Reserves +€19,234
up €19,234 (+3.2%), from €597,629 to €616,863
of which Distributable reserves: +€21,094
- Gross operating margin -€49,788
down €49,788 (-22.9%), from €217,507 to €167,719
- Staff costs -€17,657
down €17,657 (-13.7%), from €129,326 to €111,670
- Taxes -€7,212
down €7,212 (-42.0%), from €17,180 to €9,968
- Other operating charges -€3,151
down €3,151 (-28.1%), from €11,203 to €8,053
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 | €764,303 | €661,532 | -€102,771 | -13.4% |
| Fixed assets | 21/28 | €52,162 | €26,677 | -€25,485 | -48.9% |
| Tangible fixed assets | 22/27 | €40,912 | €26,677 | -€14,235 | -34.8% |
| Plant, machinery and equipment | 23 | €7,075 | €3,468 | -€3,607 | -51.0% |
| Furniture and vehicles | 24 | €27,906 | €18,209 | -€9,698 | -34.8% |
| Other tangible fixed assets | 26 | €5,931 | €5,000 | -€930 | -15.7% |
| Financial fixed assets | 28 | €11,250 | €0 | -€11,250 | -100% |
| Current assets | 29/58 | €712,141 | €634,855 | -€77,286 | -10.9% |
| Stocks and contracts in progress | 3 | €357,465 | €290,415 | -€67,050 | -18.8% |
| Stocks | 30/36 | €357,465 | €290,415 | -€67,050 | -18.8% |
| Amounts receivable within one year | 40/41 | €47,937 | €95,400 | +€47,463 | +99.0% |
| Trade receivables | 40 | €15,117 | €40,998 | +€25,881 | +171% |
| Other amounts receivable | 41 | €32,820 | €54,402 | +€21,582 | +65.8% |
| Cash at bank and in hand | 54/58 | €254,010 | €208,382 | -€45,628 | -18.0% |
| Deferred charges and accrued income | 490/1 | €52,728 | €40,658 | -€12,071 | -22.9% |
| Total equity and liabilities | 10/49 | €764,303 | €661,532 | -€102,771 | -13.4% |
| Equity | 10/15 | €616,229 | €635,463 | +€19,234 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €597,629 | €616,863 | +€19,234 | +3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €595,769 | €616,863 | +€21,094 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €148,074 | €26,070 | -€122,005 | -82.4% |
| Amounts payable within one year | 42/48 | €143,434 | €26,070 | -€117,364 | -81.8% |
| Trade debts | 44 | €118,952 | €3,418 | -€115,535 | -97.1% |
| Suppliers | 440/4 | €118,952 | €3,418 | -€115,535 | -97.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,618 | €16,026 | -€4,592 | -22.3% |
| Taxes | 450/3 | €15,334 | €9,642 | -€5,692 | -37.1% |
| Remuneration and social security | 454/9 | €5,284 | €6,384 | +€1,101 | +20.8% |
| Other amounts payable | 47/48 | €3,863 | €6,626 | +€2,762 | +71.5% |
| Accrued charges and deferred income | 492/3 | €4,641 | €0 | -€4,641 | -100% |
| Non-recurring operating income | 76A | €15,084 | €0 | -€15,084 | -100% |
| Remuneration, social security and pensions | 62 | €129,326 | €111,670 | -€17,657 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,843 | €17,911 | -€932 | -4.9% |
| Other operating charges | 640/8 | €11,203 | €8,053 | -€3,151 | -28.1% |
| Gross operating margin | 9900 | €217,507 | €167,719 | -€49,788 | -22.9% |
| Operating profit (loss) | 9901 | €58,134 | €30,086 | -€28,049 | -48.2% |
| Financial income | 75/76B | €19 | €542 | +€523 | +2,724% |
| Recurring financial income | 75 | €19 | €542 | +€523 | +2,724% |
| Financial charges | 65/66B | €1,157 | €1,426 | +€269 | +23.3% |
| Recurring financial charges | 65 | €1,157 | €1,426 | +€269 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €56,997 | €29,202 | -€27,795 | -48.8% |
| Income taxes | 67/77 | €17,180 | €9,968 | -€7,212 | -42.0% |
| Profit (loss) for the period | 9904 | €39,817 | €19,234 | -€20,583 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,817 | €19,234 | -€20,583 | -51.7% |
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 17 October 2026 via checked.be.