PROMOCON: 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.
PROMOCON
Largest movements
- Cash +€78,263
up €78,263 (+414.7%), from €18,873 to €97,136
mainly Net result for the year (+€82,696) and Receivables within one year (+€46,462)
- Receivables within one year -€46,462
down €46,462 (-70.4%), from €66,015 to €19,552
of which Other amounts receivable: -€46,974
- Tangible fixed assets -€3,010
down €3,010 (-29.5%), from €10,199 to €7,189
of which Other tangible fixed assets: -€1,909
- Profit (loss) carried forward +€82,696
up €82,696 (+63.1%), from -€131,005 to -€48,309
- Debts after one year -€82,656
no longer reported in 2025 (was €82,656)
- Other debts +€34,058
up €34,058 (+1428.0%), from €2,385 to €36,443
- Current portion of long-term debt -€30,628
no longer reported in 2025 (was €30,628)
- Trade debts +€24,124
up €24,124 (+42.0%), from €57,498 to €81,622
- Gross operating margin +€79,625
up €79,625 (+50.2%), from €158,691 to €238,316
- Staff costs +€3,907
up €3,907 (+2.8%), from €138,934 to €142,841
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 | €133,853 | €161,989 | +€28,136 | +21.0% |
| Fixed assets | 21/28 | €37,531 | €34,520 | -€3,010 | -8.0% |
| Tangible fixed assets | 22/27 | €10,199 | €7,189 | -€3,010 | -29.5% |
| Plant, machinery and equipment | 23 | €625 | - | -€625 | |
| Furniture and vehicles | 24 | €1,940 | €1,463 | -€477 | -24.6% |
| Other tangible fixed assets | 26 | €7,634 | €5,726 | -€1,909 | -25.0% |
| Financial fixed assets | 28 | €27,332 | €27,332 | = | 0.0% |
| Current assets | 29/58 | €96,322 | €127,468 | +€31,146 | +32.3% |
| Amounts receivable within one year | 40/41 | €66,015 | €19,552 | -€46,462 | -70.4% |
| Trade receivables | 40 | €4,939 | €5,450 | +€512 | +10.4% |
| Other amounts receivable | 41 | €61,076 | €14,102 | -€46,974 | -76.9% |
| Current investments | 50/53 | €900 | €900 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,873 | €97,136 | +€78,263 | +414.7% |
| Deferred charges and accrued income | 490/1 | €10,535 | €9,880 | -€655 | -6.2% |
| Total equity and liabilities | 10/49 | €133,853 | €161,989 | +€28,136 | +21.0% |
| Equity | 10/15 | -€94,237 | -€11,541 | +€82,696 | +87.8% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €4,768 | €4,768 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,768 | €4,768 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,005 | -€48,309 | +€82,696 | +63.1% |
| Amounts payable | 17/49 | €228,090 | €173,530 | -€54,561 | -23.9% |
| Amounts payable after more than one year | 17 | €82,656 | - | -€82,656 | |
| Financial debts | 170/4 | €82,656 | - | -€82,656 | |
| Amounts payable within one year | 42/48 | €142,481 | €173,507 | +€31,026 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €30,628 | - | -€30,628 | |
| Trade debts | 44 | €57,498 | €81,622 | +€24,124 | +42.0% |
| Suppliers | 440/4 | €57,498 | €81,622 | +€24,124 | +42.0% |
| Advances received on contracts in progress | 46 | €13,143 | €19,000 | +€5,858 | +44.6% |
| Taxes, remuneration and social security | 45 | €38,827 | €36,442 | -€2,385 | -6.1% |
| Taxes | 450/3 | €7,854 | €15,399 | +€7,545 | +96.1% |
| Remuneration and social security | 454/9 | €30,973 | €21,043 | -€9,930 | -32.1% |
| Other amounts payable | 47/48 | €2,385 | €36,443 | +€34,058 | +1428.0% |
| Accrued charges and deferred income | 492/3 | €2,954 | €23 | -€2,931 | -99.2% |
| Remuneration, social security and pensions | 62 | €138,934 | €142,841 | +€3,907 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,082 | €3,010 | -€72 | -2.3% |
| Other operating charges | 640/8 | €2,182 | €835 | -€1,347 | -61.7% |
| Gross operating margin | 9900 | €158,691 | €238,316 | +€79,625 | +50.2% |
| Operating profit (loss) | 9901 | €14,493 | €91,630 | +€77,137 | +532.3% |
| Financial income | 75/76B | €969 | €334 | -€634 | -65.5% |
| Recurring financial income | 75 | €969 | €334 | -€634 | -65.5% |
| Financial charges | 65/66B | €6,963 | €9,229 | +€2,266 | +32.5% |
| Recurring financial charges | 65 | €6,963 | €9,229 | +€2,266 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €8,498 | €82,735 | +€74,237 | +873.6% |
| Income taxes | 67/77 | €456 | €39 | -€417 | -91.5% |
| Profit (loss) for the period | 9904 | €8,042 | €82,696 | +€74,654 | +928.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,042 | €82,696 | +€74,654 | +928.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.