PROMOBEL: 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.
PROMOBEL
Largest movements
- Cash +€18,124
up €18,124 (+89.9%), from €20,159 to €38,283
- Tangible fixed assets -€7,119
down €7,119 (-13.0%), from €54,602 to €47,483
of which Land and buildings: -€4,116
- Receivables within one year -€7,000
no longer reported in 2025 (was €7,000)
- Reserves +€3,250
up €3,250 (+14.6%), from €22,200 to €25,450
of which Distributable reserves: +€3,250
- Profit (loss) carried forward +€1,432
up €1,432 (+7.3%), from €19,719 to €21,152
- Other operating charges +€1,399
up €1,399 (+76.6%), from €1,826 to €3,225
- Taxes -€812
down €812 (-28.7%), from €2,828 to €2,015
- Depreciation +€633
up €633 (+9.8%), from €6,486 to €7,119
- Gross operating margin +€549
up €549 (+3.3%), from €16,538 to €17,087
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,761 | €85,766 | +€4,005 | +4.9% |
| Fixed assets | 21/28 | €54,602 | €47,483 | -€7,119 | -13.0% |
| Tangible fixed assets | 22/27 | €54,602 | €47,483 | -€7,119 | -13.0% |
| Land and buildings | 22 | €45,084 | €40,968 | -€4,116 | -9.1% |
| Plant, machinery and equipment | 23 | €9,518 | €6,515 | -€3,003 | -31.5% |
| Current assets | 29/58 | €27,159 | €38,283 | +€11,124 | +41.0% |
| Amounts receivable within one year | 40/41 | €7,000 | - | -€7,000 | |
| Other amounts receivable | 41 | €7,000 | - | -€7,000 | |
| Cash at bank and in hand | 54/58 | €20,159 | €38,283 | +€18,124 | +89.9% |
| Total equity and liabilities | 10/49 | €81,761 | €85,766 | +€4,005 | +4.9% |
| Equity | 10/15 | €60,519 | €65,202 | +€4,682 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,200 | €25,450 | +€3,250 | +14.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €19,250 | +€3,250 | +20.3% |
| Profit (loss) carried forward | 14 | €19,719 | €21,152 | +€1,432 | +7.3% |
| Amounts payable | 17/49 | €21,241 | €20,565 | -€677 | -3.2% |
| Amounts payable within one year | 42/48 | €21,241 | €20,565 | -€677 | -3.2% |
| Taxes, remuneration and social security | 45 | €2,677 | €2,000 | -€677 | -25.3% |
| Taxes | 450/3 | €2,677 | €2,000 | -€677 | -25.3% |
| Other amounts payable | 47/48 | €18,565 | €18,565 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,486 | €7,119 | +€633 | +9.8% |
| Other operating charges | 640/8 | €1,826 | €3,225 | +€1,399 | +76.6% |
| Gross operating margin | 9900 | €16,538 | €17,087 | +€549 | +3.3% |
| Operating profit (loss) | 9901 | €8,226 | €6,743 | -€1,483 | -18.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,181 | €6,698 | -€1,483 | -18.1% |
| Income taxes | 67/77 | €2,828 | €2,015 | -€812 | -28.7% |
| Profit (loss) for the period | 9904 | €5,354 | €4,682 | -€671 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,354 | €4,682 | -€671 | -12.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.