PROMOBUILD: what changed
Two fiscal 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.
What changed
PROMOBUILD
NACE 82.990, Other business support services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2.5m
2023 · €87,953+€2.4m
Equity
€41.8m
2023 · €42.4m-€563,062
Cash
€998
2023 · €93,647-€92,649
Balance sheet total
€59.3m
2023 · €57.3m+€1.9m
Largest movements
Assets
- Receivables within one year +€1.4m
up €1.4m (+27.9%), from €5.1m to €6.5m
of which Other amounts receivable: +€1.1m
- Financial fixed assets +€1.3m
up €1.3m (+3.0%), from €41.6m to €42.9m
- Stocks and contracts -€968,698
down €968,698 (-12.0%), from €8.1m to €7.1m
Equity and liabilities
- Other debts +€2.8m
up €2.8m (+45.0%), from €6.2m to €9.1m
Income statement
- Financial income +€2.5m
up €2.5m (+581398258.1%), from €0 to €2.5m
- Financial charges +€93,298
up €93,298 (+26.4%), from €353,341 to €446,639
- Taxes -€39,504
down €39,504 (-67.6%), from €58,475 to €18,971
- Gross operating margin -€38,751
down €38,751 (-3.5%), from €1.1m to €1.1m
- Staff costs +€31,091
up €31,091 (+6.1%), from €508,491 to €539,582
From the 2023 result to the 2024 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.
Result 2023
€87,953
Gross operating margin
-€38,751
Staff costs
-€31,091
Depreciation
+€18,315
Other operating charges
+€4,293
Financial income
+€2.5m
Financial charges
-€93,298
Taxes
+€39,504
Result 2024
€2.5m
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€4.8m
Investment
-€1.2m
Financing
-€3.6m
Cash 2023
€93,647
From operations (derived)
+€4.8m
Net result for the year
+€2.5m
Depreciation
+€47,191
Receivables after one year
-€500,000
Stocks and contracts
+€968,698
Receivables within one year
-€1.4m
Deferred charges and accrued income
+€139,888
Trade debts
+€243,673
Tax, wage and social debts
-€24,884
Other debts
+€2.8m
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
-€3.6m
Debts after one year
-€63,749
Current portion of long-term debt
-€125,856
Short-term financial debts
-€363,085
Contributions, distributions and other
-€3.1m
Cash 2024
€998
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,333,085 | €59,250,309 | +€1.9m | +3.3% |
| Fixed assets | 21/28 | €42,387,525 | €43,585,700 | +€1.2m | +2.8% |
| Intangible fixed assets | 21 | - | €68,591 | +€68,591 | |
| Tangible fixed assets | 22/27 | €749,303 | €616,684 | -€132,618 | -17.7% |
| Land and buildings | 22 | €728,747 | €615,682 | -€113,064 | -15.5% |
| Furniture and vehicles | 24 | €20,556 | €1,002 | -€19,554 | -95.1% |
| Financial fixed assets | 28 | €41,638,222 | €42,900,424 | +€1.3m | +3.0% |
| Current assets | 29/58 | €14,945,561 | €15,664,609 | +€719,049 | +4.8% |
| Amounts receivable after more than one year | 29 | €1,000,000 | €1,500,000 | +€500,000 | +50.0% |
| Other amounts receivable | 291 | €1,000,000 | €1,500,000 | +€500,000 | +50.0% |
| Stocks and contracts in progress | 3 | €8,075,471 | €7,106,773 | -€968,698 | -12.0% |
| Stocks | 30/36 | €8,075,471 | €7,106,773 | -€968,698 | -12.0% |
| Amounts receivable within one year | 40/41 | €5,097,738 | €6,518,021 | +€1.4m | +27.9% |
| Trade receivables | 40 | €4,411,843 | €4,729,679 | +€317,836 | +7.2% |
| Other amounts receivable | 41 | €685,895 | €1,788,342 | +€1.1m | +160.7% |
| Cash at bank and in hand | 54/58 | €93,647 | €998 | -€92,649 | -98.9% |
| Deferred charges and accrued income | 490/1 | €678,705 | €538,817 | -€139,888 | -20.6% |
| Total equity and liabilities | 10/49 | €57,333,085 | €59,250,309 | +€1.9m | +3.3% |
| Equity | 10/15 | €42,406,082 | €41,843,020 | -€563,062 | -1.3% |
| Contributions | 10/11 | €40,100,222 | €40,100,222 | = | 0.0% |
| Capital | 10 | €40,100,222 | €40,100,222 | = | 0.0% |
| Issued capital | 100 | €40,100,222 | €40,100,222 | = | 0.0% |
| Reserves | 13 | €2,305,860 | €1,742,798 | -€563,062 | -24.4% |
| Non-distributable reserves | 130/1 | €1,721,138 | €1,721,138 | = | 0.0% |
| Legal reserve | 130 | €1,721,138 | €1,721,138 | = | 0.0% |
| Distributable reserves | 133 | €584,722 | €21,660 | -€563,062 | -96.3% |
| Amounts payable | 17/49 | €14,927,003 | €17,407,290 | +€2.5m | +16.6% |
| Amounts payable after more than one year | 17 | €94,786 | €31,036 | -€63,749 | -67.3% |
| Financial debts | 170/4 | €94,786 | €31,036 | -€63,749 | -67.3% |
| Amounts payable within one year | 42/48 | €14,832,218 | €17,376,253 | +€2.5m | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €189,606 | €63,749 | -€125,856 | -66.4% |
| Financial debts | 43 | €7,567,711 | €7,204,626 | -€363,085 | -4.8% |
| Credit institutions | 430/8 | €7,567,711 | €7,204,626 | -€363,085 | -4.8% |
| Trade debts | 44 | €675,983 | €919,657 | +€243,673 | +36.0% |
| Suppliers | 440/4 | €675,983 | €919,657 | +€243,673 | +36.0% |
| Taxes, remuneration and social security | 45 | €151,305 | €126,421 | -€24,884 | -16.4% |
| Taxes | 450/3 | €58,475 | €29,303 | -€29,172 | -49.9% |
| Remuneration and social security | 454/9 | €92,830 | €97,118 | +€4,288 | +4.6% |
| Other amounts payable | 47/48 | €6,247,613 | €9,061,800 | +€2.8m | +45.0% |
| Remuneration, social security and pensions | 62 | €508,491 | €539,582 | +€31,091 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,506 | €47,191 | -€18,315 | -28.0% |
| Other operating charges | 640/8 | €20,993 | €16,700 | -€4,293 | -20.5% |
| Gross operating margin | 9900 | €1,094,759 | €1,056,008 | -€38,751 | -3.5% |
| Operating profit (loss) | 9901 | €499,769 | €452,534 | -€47,234 | -9.5% |
| Financial income | 75/76B | €0 | €2,500,013 | +€2.5m | +581398258.1% |
| Recurring financial income | 75 | €0 | €2,500,013 | +€2.5m | +581398258.1% |
| Financial charges | 65/66B | €353,341 | €446,639 | +€93,298 | +26.4% |
| Recurring financial charges | 65 | €353,341 | €446,639 | +€93,298 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €146,428 | €2,505,909 | +€2.4m | +1611.4% |
| Income taxes | 67/77 | €58,475 | €18,971 | -€39,504 | -67.6% |
| Profit (loss) for the period | 9904 | €87,953 | €2,486,938 | +€2.4m | +2727.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,953 | €2,486,938 | +€2.4m | +2727.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.