PROMODEER: 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.
PROMODEER
Largest movements
- Receivables within one year +€25,298
up €25,298 (+108.3%), from €23,367 to €48,665
of which Trade receivables: +€24,896
- Cash -€13,864
down €13,864 (-43.3%), from €31,992 to €18,127
mainly Receivables within one year (-€25,298) and Other debts (-€3,989)
- Tangible fixed assets -€6,018
down €6,018 (-36.0%), from €16,726 to €10,708
of which Plant, machinery and equipment: -€6,009
- Profit (loss) carried forward +€5,513
up €5,513 (+6.6%), from -€83,209 to -€77,696
- Other debts -€3,989
down €3,989 (-4.0%), from €100,039 to €96,050
- Trade debts +€3,841
up €3,841 (+25.6%), from €15,027 to €18,868
- Accrued charges and deferred income +€790
new in 2025: €790
- Gross operating margin +€17,015
up €17,015 (+54.0%), from €31,525 to €48,540
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 | €72,902 | €78,750 | +€5,847 | +8.0% |
| Fixed assets | 21/28 | €16,726 | €10,708 | -€6,018 | -36.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €16,726 | €10,708 | -€6,018 | -36.0% |
| Plant, machinery and equipment | 23 | €14,963 | €8,954 | -€6,009 | -40.2% |
| Furniture and vehicles | 24 | €1,763 | €1,754 | -€9 | -0.5% |
| Current assets | 29/58 | €56,176 | €68,042 | +€11,866 | +21.1% |
| Amounts receivable within one year | 40/41 | €23,367 | €48,665 | +€25,298 | +108.3% |
| Trade receivables | 40 | €22,982 | €47,877 | +€24,896 | +108.3% |
| Other amounts receivable | 41 | €385 | €788 | +€403 | +104.5% |
| Cash at bank and in hand | 54/58 | €31,992 | €18,127 | -€13,864 | -43.3% |
| Deferred charges and accrued income | 490/1 | €817 | €1,249 | +€432 | +52.9% |
| Total equity and liabilities | 10/49 | €72,902 | €78,750 | +€5,847 | +8.0% |
| Equity | 10/15 | -€64,609 | -€59,096 | +€5,513 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,209 | -€77,696 | +€5,513 | +6.6% |
| Amounts payable | 17/49 | €137,511 | €137,845 | +€334 | +0.2% |
| Amounts payable within one year | 42/48 | €137,511 | €137,055 | -€456 | -0.3% |
| Trade debts | 44 | €15,027 | €18,868 | +€3,841 | +25.6% |
| Suppliers | 440/4 | €15,027 | €18,868 | +€3,841 | +25.6% |
| Taxes, remuneration and social security | 45 | €22,446 | €22,138 | -€308 | -1.4% |
| Taxes | 450/3 | €15,775 | €14,821 | -€954 | -6.0% |
| Remuneration and social security | 454/9 | €6,671 | €7,317 | +€646 | +9.7% |
| Other amounts payable | 47/48 | €100,039 | €96,050 | -€3,989 | -4.0% |
| Accrued charges and deferred income | 492/3 | - | €790 | +€790 | |
| Remuneration, social security and pensions | 62 | €32,558 | €33,006 | +€448 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,460 | €7,306 | -€154 | -2.1% |
| Other operating charges | 640/8 | €562 | €563 | +€1 | +0.2% |
| Gross operating margin | 9900 | €31,525 | €48,540 | +€17,015 | +54.0% |
| Operating profit (loss) | 9901 | -€9,055 | €7,665 | +€16,720 | |
| Financial income | 75/76B | €3 | €58 | +€54 | +1654.1% |
| Recurring financial income | 75 | €3 | €58 | +€54 | +1654.1% |
| Financial charges | 65/66B | €2,167 | €2,061 | -€106 | -4.9% |
| Recurring financial charges | 65 | €2,167 | €2,061 | -€106 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,219 | €5,662 | +€16,880 | |
| Income taxes | 67/77 | €144 | €149 | +€5 | +3.3% |
| Profit (loss) for the period | 9904 | -€11,363 | €5,513 | +€16,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,363 | €5,513 | +€16,876 |
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.