PROMO-SALES: 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-SALES
Largest movements
- Stocks and contracts -€69,450
no longer reported in 2025 (was €69,450)
- Tangible fixed assets -€39,882
down €39,882 (-77.8%), from €51,239 to €11,357
of which Other tangible fixed assets: -€33,761
- Receivables within one year +€13,337
up €13,337 (+948%), from €1,406 to €14,744
of which Trade receivables: +€12,801
- Cash -€8,476
down €8,476 (-81.7%), from €10,374 to €1,897
mainly Other debts (-€87,924) and Net result for the year (-€28,525)
- Deferred charges and accrued income -€7,335
no longer reported in 2025 (was €7,335)
- Other debts -€87,924
down €87,924 (-44.2%), from €198,802 to €110,878
- Profit (loss) carried forward -€28,525
down €28,525 (-29.1%), from -€98,121 to -€126,646
- Trade debts +€7,890
up €7,890 (+51.2%), from €15,407 to €23,297
- Tax, wage and social debts -€2,997
down €2,997 (-99.7%), from €3,006 to €9
of which Remuneration and social security: -€1,684
- Gross operating margin +€62,383
up €62,383 (+89.9%), from -€69,424 to -€7,042
- Depreciation -€5,162
down €5,162 (-59.9%), from €8,612 to €3,450
- Other operating charges -€4,397
down €4,397 (-76.4%), from €5,752 to €1,355
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 | €139,803 | €27,998 | -€111,806 | -80.0% |
| Fixed assets | 21/28 | €51,239 | €11,357 | -€39,882 | -77.8% |
| Tangible fixed assets | 22/27 | €51,239 | €11,357 | -€39,882 | -77.8% |
| Plant, machinery and equipment | 23 | €8,892 | €2,771 | -€6,121 | -68.8% |
| Other tangible fixed assets | 26 | €42,347 | €8,586 | -€33,761 | -79.7% |
| Current assets | 29/58 | €88,565 | €16,641 | -€71,924 | -81.2% |
| Stocks and contracts in progress | 3 | €69,450 | - | -€69,450 | |
| Stocks | 30/36 | €69,450 | - | -€69,450 | |
| Amounts receivable within one year | 40/41 | €1,406 | €14,744 | +€13,337 | +948% |
| Trade receivables | 40 | - | €12,801 | +€12,801 | |
| Other amounts receivable | 41 | €1,406 | €1,943 | +€536 | +38.1% |
| Cash at bank and in hand | 54/58 | €10,374 | €1,897 | -€8,476 | -81.7% |
| Deferred charges and accrued income | 490/1 | €7,335 | - | -€7,335 | |
| Total equity and liabilities | 10/49 | €139,803 | €27,998 | -€111,806 | -80.0% |
| Equity | 10/15 | -€77,661 | -€106,186 | -€28,525 | -36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,121 | -€126,646 | -€28,525 | -29.1% |
| Amounts payable | 17/49 | €217,465 | €134,184 | -€83,281 | -38.3% |
| Amounts payable within one year | 42/48 | €217,215 | €134,184 | -€83,031 | -38.2% |
| Trade debts | 44 | €15,407 | €23,297 | +€7,890 | +51.2% |
| Suppliers | 440/4 | €15,407 | €23,297 | +€7,890 | +51.2% |
| Taxes, remuneration and social security | 45 | €3,006 | €9 | -€2,997 | -99.7% |
| Taxes | 450/3 | €1,322 | €9 | -€1,314 | -99.3% |
| Remuneration and social security | 454/9 | €1,684 | - | -€1,684 | |
| Other amounts payable | 47/48 | €198,802 | €110,878 | -€87,924 | -44.2% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Non-recurring operating income | 76A | - | €2,186 | +€2,186 | |
| Remuneration, social security and pensions | 62 | €271 | - | -€271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,612 | €3,450 | -€5,162 | -59.9% |
| Other operating charges | 640/8 | €5,752 | €1,355 | -€4,397 | -76.4% |
| Non-recurring operating charges | 66A | €562 | €16,061 | +€15,499 | +2,757% |
| Gross operating margin | 9900 | -€69,424 | -€7,042 | +€62,383 | +89.9% |
| Operating profit (loss) | 9901 | -€84,622 | -€27,908 | +€56,714 | +67.0% |
| Financial income | 75/76B | €208 | €16 | -€192 | -92.2% |
| Recurring financial income | 75 | €208 | €16 | -€192 | -92.2% |
| Financial charges | 65/66B | €340 | €625 | +€285 | +84.1% |
| Recurring financial charges | 65 | €340 | €625 | +€285 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | -€84,753 | -€28,516 | +€56,237 | +66.4% |
| Income taxes | 67/77 | €140 | €9 | -€131 | -93.8% |
| Profit (loss) for the period | 9904 | -€84,893 | -€28,525 | +€56,368 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,893 | -€28,525 | +€56,368 | +66.4% |
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 27 October 2026 via checked.be.