PROMO IMPEX: 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 IMPEX
Largest movements
- Cash +€10,118
up €10,118 (+38.7%), from €26,141 to €36,259
mainly Other debts (+€52,339) and Net result for the year (+€32,315)
- Receivables within one year +€5,478
up €5,478 (+5.9%), from €93,077 to €98,555
of which Other amounts receivable: +€4,766
- Tangible fixed assets +€2,559
up €2,559 (+199%), from €1,286 to €3,845
- Deferred charges and accrued income -€1,459
down €1,459 (-91.5%), from €1,594 to €135
- Other debts +€52,339
up €52,339 (+97.6%), from €53,613 to €105,952
- Profit (loss) carried forward -€42,685
down €42,685 (-97.5%), from €43,777 to €1,093
- Tax, wage and social debts +€15,741
up €15,741 (+575%), from €2,735 to €18,477
of which Taxes: +€10,742
- Trade debts -€8,764
down €8,764 (-41.6%), from €21,074 to €12,311
- Staff costs +€7,407
up €7,407 (+24.2%), from €30,596 to €38,003
- Gross operating margin +€3,202
up €3,202 (+4.1%), from €77,957 to €81,159
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 | €124,200 | €140,832 | +€16,633 | +13.4% |
| Fixed assets | 21/28 | €1,436 | €3,995 | +€2,559 | +178% |
| Tangible fixed assets | 22/27 | €1,286 | €3,845 | +€2,559 | +199% |
| Furniture and vehicles | 24 | €1,286 | €3,845 | +€2,559 | +199% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €122,764 | €136,837 | +€14,074 | +11.5% |
| Stocks and contracts in progress | 3 | €1,951 | €1,887 | -€64 | -3.3% |
| Stocks | 30/36 | €1,951 | €1,887 | -€64 | -3.3% |
| Amounts receivable within one year | 40/41 | €93,077 | €98,555 | +€5,478 | +5.9% |
| Trade receivables | 40 | €91,436 | €92,148 | +€712 | +0.8% |
| Other amounts receivable | 41 | €1,642 | €6,408 | +€4,766 | +290% |
| Cash at bank and in hand | 54/58 | €26,141 | €36,259 | +€10,118 | +38.7% |
| Deferred charges and accrued income | 490/1 | €1,594 | €135 | -€1,459 | -91.5% |
| Total equity and liabilities | 10/49 | €124,200 | €140,832 | +€16,633 | +13.4% |
| Equity | 10/15 | €46,777 | €4,093 | -€42,685 | -91.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,777 | €1,093 | -€42,685 | -97.5% |
| Amounts payable | 17/49 | €77,423 | €136,740 | +€59,317 | +76.6% |
| Amounts payable within one year | 42/48 | €77,423 | €136,740 | +€59,317 | +76.6% |
| Trade debts | 44 | €21,074 | €12,311 | -€8,764 | -41.6% |
| Suppliers | 440/4 | €21,074 | €12,311 | -€8,764 | -41.6% |
| Taxes, remuneration and social security | 45 | €2,735 | €18,477 | +€15,741 | +575% |
| Taxes | 450/3 | €2,715 | €13,457 | +€10,742 | +396% |
| Remuneration and social security | 454/9 | €21 | €5,020 | +€4,999 | +24,327% |
| Other amounts payable | 47/48 | €53,613 | €105,952 | +€52,339 | +97.6% |
| Remuneration, social security and pensions | 62 | €30,596 | €38,003 | +€7,407 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,113 | €885 | -€228 | -20.5% |
| Gross operating margin | 9900 | €77,957 | €81,159 | +€3,202 | +4.1% |
| Operating profit (loss) | 9901 | €46,248 | €42,272 | -€3,977 | -8.6% |
| Financial income | 75/76B | €90 | €205 | +€116 | +129% |
| Recurring financial income | 75 | €90 | €205 | +€116 | +129% |
| Financial charges | 65/66B | €1,592 | €1,541 | -€51 | -3.2% |
| Recurring financial charges | 65 | €1,592 | €1,541 | -€51 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €44,746 | €40,936 | -€3,810 | -8.5% |
| Income taxes | 67/77 | €9,381 | €8,620 | -€760 | -8.1% |
| Profit (loss) for the period | 9904 | €35,365 | €32,315 | -€3,050 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,365 | €32,315 | -€3,050 | -8.6% |
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 20 October 2026 via checked.be.