PROMOLOGE: 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.
PROMOLOGE
Largest movements
- Cash +€19,598
up €19,598 (+92.4%), from €21,215 to €40,813
mainly Debts after one year (+€32,288) and Trade debts (+€27,045)
- Tangible fixed assets +€18,057
up €18,057 (+25.6%), from €70,612 to €88,669
of which Furniture and vehicles: +€28,029
- Receivables within one year -€3,230
down €3,230 (-10.5%), from €30,783 to €27,553
of which Other amounts receivable: -€1,761
- Other debts -€73,212
down €73,212 (-82.1%), from €89,135 to €15,923
- Debts after one year +€32,288
new in 2025: €32,288
- Trade debts +€27,045
up €27,045 (+247%), from €10,939 to €37,984
- Tax, wage and social debts +€20,479
up €20,479 (+352%), from €5,814 to €26,294
of which Taxes: +€16,614
- Reserves +€20,000
new in 2025: €20,000
- Gross operating margin +€35,107
up €35,107 (+129%), from €27,186 to €62,292
- Taxes +€12,748
up €12,748 (+5,542%), from €230 to €12,978
- Depreciation -€1,185
down €1,185 (-5.1%), from €23,084 to €21,900
- Financial charges +€1,040
up €1,040 (+143%), from €726 to €1,765
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.
Derived cash bridge
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 | €130,949 | €164,245 | +€33,296 | +25.4% |
| Fixed assets | 21/28 | €70,612 | €88,669 | +€18,057 | +25.6% |
| Tangible fixed assets | 22/27 | €70,612 | €88,669 | +€18,057 | +25.6% |
| Plant, machinery and equipment | 23 | €56,993 | €47,020 | -€9,973 | -17.5% |
| Furniture and vehicles | 24 | €13,619 | €41,649 | +€28,029 | +206% |
| Current assets | 29/58 | €60,337 | €75,576 | +€15,239 | +25.3% |
| Amounts receivable within one year | 40/41 | €30,783 | €27,553 | -€3,230 | -10.5% |
| Trade receivables | 40 | €29,021 | €27,553 | -€1,468 | -5.1% |
| Other amounts receivable | 41 | €1,761 | - | -€1,761 | |
| Cash at bank and in hand | 54/58 | €21,215 | €40,813 | +€19,598 | +92.4% |
| Deferred charges and accrued income | 490/1 | €8,339 | €7,210 | -€1,129 | -13.5% |
| Total equity and liabilities | 10/49 | €130,949 | €164,245 | +€33,296 | +25.4% |
| Equity | 10/15 | €15,010 | €37,677 | +€22,666 | +151% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | €15,000 | = | 0.0% |
| Other | 1109/19 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €10 | €2,677 | +€2,666 | +25,441% |
| Amounts payable | 17/49 | €115,938 | €126,568 | +€10,630 | +9.2% |
| Amounts payable after more than one year | 17 | - | €32,288 | +€32,288 | |
| Financial debts | 170/4 | - | €32,288 | +€32,288 | |
| Amounts payable within one year | 42/48 | €115,938 | €94,280 | -€21,658 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €10,050 | €14,079 | +€4,029 | +40.1% |
| Trade debts | 44 | €10,939 | €37,984 | +€27,045 | +247% |
| Suppliers | 440/4 | €10,939 | €37,984 | +€27,045 | +247% |
| Taxes, remuneration and social security | 45 | €5,814 | €26,294 | +€20,479 | +352% |
| Taxes | 450/3 | €1,180 | €17,794 | +€16,614 | +1,408% |
| Remuneration and social security | 454/9 | €4,634 | €8,500 | +€3,866 | +83.4% |
| Other amounts payable | 47/48 | €89,135 | €15,923 | -€73,212 | -82.1% |
| Remuneration, social security and pensions | 62 | €185 | - | -€185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,084 | €21,900 | -€1,185 | -5.1% |
| Other operating charges | 640/8 | €2,877 | €3,229 | +€352 | +12.2% |
| Gross operating margin | 9900 | €27,186 | €62,292 | +€35,107 | +129% |
| Operating profit (loss) | 9901 | €1,039 | €37,164 | +€36,125 | +3,477% |
| Financial income | 75/76B | €267 | €246 | -€21 | -8.0% |
| Recurring financial income | 75 | €267 | €246 | -€21 | -8.0% |
| Financial charges | 65/66B | €726 | €1,765 | +€1,040 | +143% |
| Recurring financial charges | 65 | €726 | €1,765 | +€1,040 | +143% |
| Profit (loss) for the period before taxes | 9903 | €580 | €35,644 | +€35,063 | +6,042% |
| Income taxes | 67/77 | €230 | €12,978 | +€12,748 | +5,542% |
| Profit (loss) for the period | 9904 | €350 | €22,666 | +€22,316 | +6,370% |
| Profit (loss) for the period to be appropriated | 9905 | €350 | €22,666 | +€22,316 | +6,370% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.