Promo Sapiens: what changed
What changed
Promo Sapiens
NACE 73.200, Market research and public opinion polling
filed annual accounts (NBB)
Net result for the year
€439,795
2025 · €271,490+€168,306
Equity
€1.9m
2025 · €2.0m-€110,205
Cash
€755,038
2025 · €536,168+€218,871
Balance sheet total
€3.9m
2025 · €3.2m+€687,930
Largest movements
Assets
- Receivables within one year +€452,468
up €452,468 (+18.4%), from €2.5m to €2.9m
of which Trade receivables: +€288,042
- Cash +€218,871
up €218,871 (+40.8%), from €536,168 to €755,038
mainly Net result for the year (+€439,795) and Trade debts (+€354,327)
Equity and liabilities
- Trade debts +€354,327
up €354,327 (+56.2%), from €630,829 to €985,156
- Tax, wage and social debts +€261,007
up €261,007 (+53.2%), from €490,567 to €751,574
of which Taxes: +€162,034
- Profit (loss) carried forward -€110,205
down €110,205 (-19.9%), from €554,135 to €443,931
- Other debts +€100,000
new in 2026: €100,000
- Short-term financial debts +€56,806
new in 2026: €56,806
Income statement
- Turnover +€1.8m
up €1.8m (+32.7%), from €5.6m to €7.4m
- Staff costs +€867,294
up €867,294 (+31.5%), from €2.8m to €3.6m
- Goods and materials +€436,553
up €436,553 (+28.3%), from €1.5m to €2.0m
- Services and other goods +€289,358
up €289,358 (+35.0%), from €827,658 to €1.1m
- Taxes +€106,718
up €106,718 (+67.4%), from €158,436 to €265,154
of which Taxes: +€106,659
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€271,490
Turnover
+€1.8m
Other operating income
+€13,865
Goods and materials
-€436,553
Services and other goods
-€289,358
Staff costs
-€867,294
Depreciation
+€10,054
Other operating charges
+€2,585
Other operating items
+€39,075
Financial income
-€11,134
Financial charges
-€6,729
Taxes
-€106,718
Result 2026
€439,795
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€746,258
Investment
-€34,193
Financing
-€493,194
Cash 2025
€536,168
From operations (derived)
+€746,258
Net result for the year
+€439,795
Depreciation
+€40,374
Receivables within one year
-€452,468
Deferred charges and accrued income
-€22,772
Trade debts
+€354,327
Tax, wage and social debts
+€261,007
Other debts
+€100,000
Accrued charges and deferred income
+€25,994
Investment (derived)
-€34,193
Investment in fixed assets (net)
-€34,193
Financing
-€493,194
Short-term financial debts
+€56,806
Contributions, distributions and other
-€550,000
Cash 2026
€755,038
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,177,717 | €3,865,647 | +€687,930 | +21.6% |
| Fixed assets | 21/28 | €125,755 | €119,574 | -€6,181 | -4.9% |
| Intangible fixed assets | 21 | €30,555 | €41,163 | +€10,609 | +34.7% |
| Tangible fixed assets | 22/27 | €76,675 | €59,886 | -€16,790 | -21.9% |
| Furniture and vehicles | 24 | €11,004 | €5,367 | -€5,637 | -51.2% |
| Other tangible fixed assets | 26 | €65,671 | €54,519 | -€11,152 | -17.0% |
| Financial fixed assets | 28 | €18,525 | €18,525 | = | 0.0% |
| Other financial fixed assets | 284/8 | €18,525 | €18,525 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €18,525 | €18,525 | = | 0.0% |
| Current assets | 29/58 | €3,051,962 | €3,746,074 | +€694,111 | +22.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,457,570 | €2,910,038 | +€452,468 | +18.4% |
| Trade receivables | 40 | €2,398,396 | €2,686,438 | +€288,042 | +12.0% |
| Other amounts receivable | 41 | €59,174 | €223,600 | +€164,426 | +278% |
| Cash at bank and in hand | 54/58 | €536,168 | €755,038 | +€218,871 | +40.8% |
| Deferred charges and accrued income | 490/1 | €58,225 | €80,997 | +€22,772 | +39.1% |
| Total equity and liabilities | 10/49 | €3,177,717 | €3,865,647 | +€687,930 | +21.6% |
| Equity | 10/15 | €2,023,506 | €1,913,302 | -€110,205 | -5.4% |
| Contributions | 10/11 | €1,335,792 | €1,335,792 | = | 0.0% |
| Capital | 10 | €1,335,792 | €1,335,792 | = | 0.0% |
| Issued capital | 100 | €1,335,792 | €1,335,792 | = | 0.0% |
| Reserves | 13 | €133,579 | €133,579 | = | 0.0% |
| Non-distributable reserves | 130/1 | €133,579 | €133,579 | = | 0.0% |
| Legal reserve | 130 | €133,579 | €133,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €554,135 | €443,931 | -€110,205 | -19.9% |
| Amounts payable | 17/49 | €1,154,210 | €1,952,345 | +€798,135 | +69.1% |
| Amounts payable within one year | 42/48 | €1,121,396 | €1,893,537 | +€772,141 | +68.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €56,806 | +€56,806 | |
| Credit institutions | 430/8 | - | €56,806 | +€56,806 | |
| Trade debts | 44 | €630,829 | €985,156 | +€354,327 | +56.2% |
| Suppliers | 440/4 | €630,829 | €985,156 | +€354,327 | +56.2% |
| Taxes, remuneration and social security | 45 | €490,567 | €751,574 | +€261,007 | +53.2% |
| Taxes | 450/3 | €202,083 | €364,116 | +€162,034 | +80.2% |
| Remuneration and social security | 454/9 | €288,484 | €387,458 | +€98,974 | +34.3% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | €32,814 | €58,809 | +€25,994 | +79.2% |
| Operating income | 70/76A | €5,635,764 | €7,470,661 | +€1.8m | +32.6% |
| Turnover | 70 | €5,560,875 | €7,381,388 | +€1.8m | +32.7% |
| Other operating income | 74 | €74,789 | €88,653 | +€13,865 | +18.5% |
| Non-recurring operating income | 76A | €100 | €620 | +€520 | +520% |
| Operating charges | 60/66A | €5,222,354 | €6,764,365 | +€1.5m | +29.5% |
| Goods for resale, raw materials and consumables | 60 | €1,543,121 | €1,979,674 | +€436,553 | +28.3% |
| Purchases | 600/8 | €1,543,121 | €1,979,674 | +€436,553 | +28.3% |
| Services and other goods | 61 | €827,658 | €1,117,015 | +€289,358 | +35.0% |
| Remuneration, social security and pensions | 62 | €2,750,952 | €3,618,246 | +€867,294 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,428 | €40,374 | -€10,054 | -19.9% |
| Other operating charges | 640/8 | €11,640 | €9,055 | -€2,585 | -22.2% |
| Non-recurring operating charges | 66A | €38,555 | €0 | -€38,555 | -100% |
| Operating profit (loss) | 9901 | €413,410 | €706,297 | +€292,887 | +70.8% |
| Financial income | 75/76B | €23,527 | €12,393 | -€11,134 | -47.3% |
| Recurring financial income | 75 | €23,527 | €12,393 | -€11,134 | -47.3% |
| Income from current assets | 751 | €23,507 | €11,877 | -€11,629 | -49.5% |
| Other financial income | 752/9 | €20 | €515 | +€495 | +2,450% |
| Financial charges | 65/66B | €7,012 | €13,740 | +€6,729 | +96.0% |
| Recurring financial charges | 65 | €7,012 | €13,740 | +€6,729 | +96.0% |
| Debt charges | 650 | €3,980 | €316 | -€3,664 | -92.1% |
| Other financial charges | 652/9 | €3,032 | €13,424 | +€10,392 | +343% |
| Profit (loss) for the period before taxes | 9903 | €429,925 | €704,949 | +€275,024 | +64.0% |
| Income taxes | 67/77 | €158,436 | €265,154 | +€106,718 | +67.4% |
| Taxes | 670/3 | €158,495 | €265,154 | +€106,659 | +67.3% |
| Tax adjustments and reversals of tax provisions | 77 | €59 | €0 | -€59 | -100% |
| Profit (loss) for the period | 9904 | €271,490 | €439,795 | +€168,306 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €271,490 | €439,795 | +€168,306 | +62.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.