PROMO SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€28,805
down €28,805 (-5.2%), from €551,652 to €522,847
- Receivables within one year -€23,390
down €23,390 (-39.0%), from €59,994 to €36,604
- Profit (loss) carried forward -€44,908
down €44,908 (-8.6%), from €520,781 to €475,873
- Reserves -€8,480
down €8,480 (-12.2%), from €69,480 to €61,000
of which Tax-exempt reserves: -€8,480
- Other operating charges -€38,010
down €38,010 (-88.0%), from €43,183 to €5,172
- Financial charges +€9,037
up €9,037 (+517.5%), from €1,746 to €10,783
- Write-downs -€6,489
no longer reported in 2025 (was €6,489)
- Gross operating margin +€3,400
up €3,400 (+19.6%), from -€17,393 to -€13,993
- Financial income -€1,790
down €1,790 (-39.9%), from €4,482 to €2,691
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.
Cash bridge derived
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 | €631,021 | €575,284 | -€55,738 | -8.8% |
| Fixed assets | 21/28 | €551,652 | €522,847 | -€28,805 | -5.2% |
| Tangible fixed assets | 22/27 | €551,652 | €522,847 | -€28,805 | -5.2% |
| Land and buildings | 22 | €551,652 | €522,847 | -€28,805 | -5.2% |
| Current assets | 29/58 | €79,370 | €52,437 | -€26,933 | -33.9% |
| Amounts receivable within one year | 40/41 | €59,994 | €36,604 | -€23,390 | -39.0% |
| Other amounts receivable | 41 | €59,994 | €36,604 | -€23,390 | -39.0% |
| Cash at bank and in hand | 54/58 | €1,063 | €2,113 | +€1,050 | +98.8% |
| Deferred charges and accrued income | 490/1 | €18,313 | €13,720 | -€4,592 | -25.1% |
| Total equity and liabilities | 10/49 | €631,021 | €575,284 | -€55,738 | -8.8% |
| Equity | 10/15 | €596,768 | €543,380 | -€53,387 | -8.9% |
| Contributions | 10/11 | €6,507 | €6,507 | = | 0.0% |
| Reserves | 13 | €69,480 | €61,000 | -€8,480 | -12.2% |
| Tax-exempt reserves | 132 | €60,680 | €52,200 | -€8,480 | -14.0% |
| Distributable reserves | 133 | €8,800 | €8,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €520,781 | €475,873 | -€44,908 | -8.6% |
| Provisions and deferred taxes | 16 | €20,238 | €17,412 | -€2,827 | -14.0% |
| Deferred taxes | 168 | €20,238 | €17,412 | -€2,827 | -14.0% |
| Amounts payable | 17/49 | €14,015 | €14,492 | +€477 | +3.4% |
| Amounts payable within one year | 42/48 | €13,950 | €14,425 | +€475 | +3.4% |
| Trade debts | 44 | €13,784 | €14,272 | +€489 | +3.5% |
| Suppliers | 440/4 | €13,784 | €14,272 | +€489 | +3.5% |
| Taxes, remuneration and social security | 45 | €166 | €152 | -€13 | -8.0% |
| Taxes | 450/3 | €166 | €152 | -€13 | -8.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,853 | €28,805 | -€48 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,489 | - | -€6,489 | |
| Other operating charges | 640/8 | €43,183 | €5,172 | -€38,010 | -88.0% |
| Gross operating margin | 9900 | -€17,393 | -€13,993 | +€3,400 | +19.6% |
| Operating profit (loss) | 9901 | -€95,918 | -€47,970 | +€47,948 | +50.0% |
| Financial income | 75/76B | €4,482 | €2,691 | -€1,790 | -39.9% |
| Recurring financial income | 75 | €4,482 | €2,691 | -€1,790 | -39.9% |
| Financial charges | 65/66B | €1,746 | €10,783 | +€9,037 | +517.5% |
| Recurring financial charges | 65 | €1,746 | €10,783 | +€9,037 | +517.5% |
| Profit (loss) for the period before taxes | 9903 | -€93,182 | -€56,062 | +€37,121 | +39.8% |
| Transfer from deferred taxes | 780 | €2,827 | €2,827 | = | 0.0% |
| Income taxes | 67/77 | €166 | €152 | -€13 | -8.0% |
| Profit (loss) for the period | 9904 | -€90,521 | -€53,387 | +€37,134 | +41.0% |
| Transfer from tax-exempt reserves | 789 | €8,480 | €8,480 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,042 | -€44,908 | +€37,134 | +45.3% |
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 10 October 2026 via checked.be.