PROMOFI: 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.
PROMOFI
Largest movements
- Cash -€19,654
down €19,654 (-30.0%), from €65,541 to €45,887
mainly Other debts (-€250,458) and Trade debts (-€19,564)
- Receivables within one year -€14,534
down €14,534 (-1.5%), from €946,083 to €931,550
of which Trade receivables: -€40,300
- Other debts -€250,458
down €250,458 (-44.0%), from €568,947 to €318,489
- Reserves +€172,645
up €172,645 (+48.2%), from €358,454 to €531,099
of which Distributable reserves: +€172,645
- Tax, wage and social debts +€64,167
up €64,167 (+68.8%), from €93,238 to €157,404
- Trade debts -€19,564
down €19,564 (-39.9%), from €49,065 to €29,501
- Gross operating margin +€75,338
up €75,338 (+36.4%), from €207,226 to €282,564
- Taxes +€24,386
up €24,386 (+36.5%), from €66,873 to €91,259
- Financial charges +€3,144
up €3,144 (+18.2%), from €17,312 to €20,456
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 | €1,138,942 | €1,104,754 | -€34,187 | -3.0% |
| Fixed assets | 21/28 | €77,317 | €77,317 | = | 0.0% |
| Tangible fixed assets | 22/27 | €77,317 | €77,317 | = | 0.0% |
| Furniture and vehicles | 24 | €47,317 | €47,317 | = | 0.0% |
| Other tangible fixed assets | 26 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €1,061,624 | €1,027,437 | -€34,187 | -3.2% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €946,083 | €931,550 | -€14,534 | -1.5% |
| Trade receivables | 40 | €895,448 | €855,148 | -€40,300 | -4.5% |
| Other amounts receivable | 41 | €50,636 | €76,402 | +€25,767 | +50.9% |
| Cash at bank and in hand | 54/58 | €65,541 | €45,887 | -€19,654 | -30.0% |
| Total equity and liabilities | 10/49 | €1,138,942 | €1,104,754 | -€34,187 | -3.0% |
| Equity | 10/15 | €364,651 | €537,296 | +€172,645 | +47.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €358,454 | €531,099 | +€172,645 | +48.2% |
| Tax-exempt reserves | 132 | €20,500 | €20,500 | = | 0.0% |
| Distributable reserves | 133 | €337,954 | €510,599 | +€172,645 | +51.1% |
| Provisions and deferred taxes | 16 | €62,064 | €62,064 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €62,064 | €62,064 | = | 0.0% |
| Pensions and similar obligations | 160 | €62,064 | €62,064 | = | 0.0% |
| Amounts payable | 17/49 | €712,226 | €505,394 | -€206,832 | -29.0% |
| Amounts payable within one year | 42/48 | €711,249 | €505,394 | -€205,855 | -28.9% |
| Trade debts | 44 | €49,065 | €29,501 | -€19,564 | -39.9% |
| Suppliers | 440/4 | €49,065 | €29,501 | -€19,564 | -39.9% |
| Taxes, remuneration and social security | 45 | €93,238 | €157,404 | +€64,167 | +68.8% |
| Taxes | 450/3 | €93,238 | €157,404 | +€64,167 | +68.8% |
| Other amounts payable | 47/48 | €568,947 | €318,489 | -€250,458 | -44.0% |
| Accrued charges and deferred income | 492/3 | €977 | €0 | -€977 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €0 | -€549 | -100.0% |
| Other operating charges | 640/8 | €977 | €1,022 | +€45 | +4.6% |
| Gross operating margin | 9900 | €207,226 | €282,564 | +€75,338 | +36.4% |
| Operating profit (loss) | 9901 | €205,699 | €281,543 | +€75,843 | +36.9% |
| Financial income | 75/76B | €1,957 | €2,818 | +€861 | +44.0% |
| Recurring financial income | 75 | €1,957 | €2,818 | +€861 | +44.0% |
| Financial charges | 65/66B | €17,312 | €20,456 | +€3,144 | +18.2% |
| Recurring financial charges | 65 | €17,312 | €20,456 | +€3,144 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €190,344 | €263,904 | +€73,560 | +38.6% |
| Income taxes | 67/77 | €66,873 | €91,259 | +€24,386 | +36.5% |
| Profit (loss) for the period | 9904 | €123,471 | €172,645 | +€49,174 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €123,471 | €172,645 | +€49,174 | +39.8% |
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.