Promo Market: what changed
Promo Market
Largest movements
- Receivables within one year +€83,215
up €83,215 (+88.7%), from €93,772 to €176,987
of which Other amounts receivable: +€96,196
- Cash +€21,916
up €21,916 (+80.4%), from €27,245 to €49,161
mainly Accrued charges and deferred income (+€116,830) and Net result for the year (+€57,319)
- Tangible fixed assets +€14,821
up €14,821 (+36.0%), from €41,147 to €55,968
of which Plant, machinery and equipment: +€21,689
- Stocks and contracts -€13,489
down €13,489 (-17.3%), from €77,947 to €64,458
- Receivables after one year -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Accrued charges and deferred income +€116,830
new in 2025: €116,830
- Trade debts -€74,461
no longer reported in 2025 (was €74,461)
- Profit (loss) carried forward +€57,319
up €57,319 (+59.5%), from €96,281 to €153,600
- Tax, wage and social debts +€18,487
up €18,487 (+61.1%), from €30,238 to €48,724
of which Remuneration and social security: +€22,454
- Other debts -€13,275
down €13,275 (-26.6%), from €50,000 to €36,725
- Staff costs +€24,006
up €24,006 (+18.4%), from €130,797 to €154,803
- Depreciation +€22,276
up €22,276 (+792%), from €2,812 to €25,088
- Financial charges -€17,145
down €17,145 (-57.4%), from €29,867 to €12,722
- Gross operating margin -€16,809
down €16,809 (-5.5%), from €307,391 to €290,582
- Financial income -€6,770
down €6,770 (-93.8%), from €7,218 to €448
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €263,380 | €368,280 | +€104,900 | +39.8% |
| Fixed assets | 21/28 | €41,147 | €55,968 | +€14,821 | +36.0% |
| Tangible fixed assets | 22/27 | €41,147 | €55,968 | +€14,821 | +36.0% |
| Plant, machinery and equipment | 23 | €9,992 | €31,681 | +€21,689 | +217% |
| Furniture and vehicles | 24 | €28,635 | €22,297 | -€6,339 | -22.1% |
| Other tangible fixed assets | 26 | €2,519 | €1,989 | -€530 | -21.0% |
| Current assets | 29/58 | €222,233 | €312,312 | +€90,079 | +40.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Trade receivables | 290 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Stocks and contracts in progress | 3 | €77,947 | €64,458 | -€13,489 | -17.3% |
| Stocks | 30/36 | €77,947 | €64,458 | -€13,489 | -17.3% |
| Amounts receivable within one year | 40/41 | €93,772 | €176,987 | +€83,215 | +88.7% |
| Trade receivables | 40 | €18,025 | €5,044 | -€12,981 | -72.0% |
| Other amounts receivable | 41 | €75,747 | €171,942 | +€96,196 | +127% |
| Cash at bank and in hand | 54/58 | €27,245 | €49,161 | +€21,916 | +80.4% |
| Deferred charges and accrued income | 490/1 | €3,269 | €6,706 | +€3,437 | +105% |
| Total equity and liabilities | 10/49 | €263,380 | €368,280 | +€104,900 | +39.8% |
| Equity | 10/15 | €108,681 | €166,000 | +€57,319 | +52.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,281 | €153,600 | +€57,319 | +59.5% |
| Amounts payable | 17/49 | €154,699 | €202,279 | +€47,581 | +30.8% |
| Amounts payable within one year | 42/48 | €154,699 | €85,449 | -€69,249 | -44.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €74,461 | - | -€74,461 | |
| Suppliers | 440/4 | €74,461 | - | -€74,461 | |
| Taxes, remuneration and social security | 45 | €30,238 | €48,724 | +€18,487 | +61.1% |
| Taxes | 450/3 | €7,707 | €3,740 | -€3,967 | -51.5% |
| Remuneration and social security | 454/9 | €22,531 | €44,984 | +€22,454 | +99.7% |
| Other amounts payable | 47/48 | €50,000 | €36,725 | -€13,275 | -26.6% |
| Accrued charges and deferred income | 492/3 | - | €116,830 | +€116,830 | |
| Non-recurring operating income | 76A | - | €12,807 | +€12,807 | |
| Remuneration, social security and pensions | 62 | €130,797 | €154,803 | +€24,006 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,812 | €25,088 | +€22,276 | +792% |
| Other operating charges | 640/8 | €1,716 | €5,928 | +€4,212 | +245% |
| Non-recurring operating charges | 66A | €1,600 | €19,725 | +€18,125 | +1,133% |
| Gross operating margin | 9900 | €307,391 | €290,582 | -€16,809 | -5.5% |
| Operating profit (loss) | 9901 | €170,466 | €85,037 | -€85,429 | -50.1% |
| Financial income | 75/76B | €7,218 | €448 | -€6,770 | -93.8% |
| Recurring financial income | 75 | €7,218 | €448 | -€6,770 | -93.8% |
| Financial charges | 65/66B | €29,867 | €12,722 | -€17,145 | -57.4% |
| Recurring financial charges | 65 | €29,867 | €12,722 | -€17,145 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €147,817 | €72,763 | -€75,054 | -50.8% |
| Income taxes | 67/77 | €21,143 | €15,444 | -€5,699 | -27.0% |
| Profit (loss) for the period | 9904 | €126,674 | €57,319 | -€69,355 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €126,674 | €57,319 | -€69,355 | -54.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.