PROMO PIRLO: 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 PIRLO
Largest movements
- Cash -€2,540
down €2,540 (-2.3%), from €109,334 to €106,794
mainly Net result for the year (-€1,823) and Trade debts (-€717)
- Profit (loss) carried forward -€1,823
down €1,823 (-3.6%), from €50,343 to €48,520
- Financial charges +€70
up €70 (+17.3%), from €404 to €474
- Gross operating margin -€48
down €48 (-5.3%), from -€901 to -€949
- Purchases and services +€48
up €48 (+5.3%), from €901 to €949
- Other operating charges +€13
up €13 (+3.4%), from €387 to €400
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 | €129,334 | €126,794 | -€2,540 | -2.0% |
| Current assets | 29/58 | €129,334 | €126,794 | -€2,540 | -2.0% |
| Amounts receivable within one year | 40/41 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €109,334 | €106,794 | -€2,540 | -2.3% |
| Total equity and liabilities | 10/49 | €129,334 | €126,794 | -€2,540 | -2.0% |
| Equity | 10/15 | €124,343 | €122,520 | -€1,823 | -1.5% |
| Contributions | 10/11 | €74,000 | €74,000 | = | 0.0% |
| Capital | 10 | €74,000 | €74,000 | = | 0.0% |
| Issued capital | 100 | €74,000 | €74,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,343 | €48,520 | -€1,823 | -3.6% |
| Amounts payable | 17/49 | €4,991 | €4,274 | -€717 | -14.4% |
| Amounts payable within one year | 42/48 | €4,991 | €4,274 | -€717 | -14.4% |
| Trade debts | 44 | €2,082 | €1,365 | -€717 | -34.4% |
| Suppliers | 440/4 | €2,082 | €1,365 | -€717 | -34.4% |
| Other amounts payable | 47/48 | €2,909 | €2,909 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €901 | €949 | +€48 | +5.3% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | -€901 | -€949 | -€48 | -5.3% |
| Operating profit (loss) | 9901 | -€1,288 | -€1,349 | -€61 | -4.7% |
| Financial charges | 65/66B | €404 | €474 | +€70 | +17.3% |
| Recurring financial charges | 65 | €404 | €474 | +€70 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,692 | -€1,823 | -€131 | -7.7% |
| Profit (loss) for the period | 9904 | -€1,692 | -€1,823 | -€131 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,692 | -€1,823 | -€131 | -7.7% |
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 29 October 2026 via checked.be.