PROMONTA: 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.
What changed
PROMONTA
NACE 23.610, Manufacture of other non-metallic mineral products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€555,542
2024 · -€461,070+€1.0m
Equity
€6.6m
2024 · €6.1m+€555,542
Cash
€1.1m
2024 · €1.4m-€293,217
Balance sheet total
€8.5m
2024 · €7.8m+€737,616
Largest movements
Assets
- Receivables within one year +€465,286
up €465,286 (+18.0%), from €2.6m to €3.1m
of which Trade receivables: +€399,608
- Intangible fixed assets +€336,011
new in 2025: €336,011
- Current investments +€300,000
new in 2025: €300,000
- Cash -€293,217
down €293,217 (-20.3%), from €1.4m to €1.1m
mainly Receivables within one year (-€465,286) and Investment in fixed assets (net) (-€422,313)
Equity and liabilities
- Profit (loss) carried forward +€555,542
up €555,542 (+19.3%), from €2.9m to €3.4m
- Provisions +€158,015
up €158,015 (+20.2%), from €780,755 to €938,770
Income statement
- Turnover +€2.3m
up €2.3m (+23.2%), from €10.0m to €12.3m
- Goods and materials +€1.1m
up €1.1m (+29.1%), from €3.6m to €4.7m
of which Purchases: +€1.3m
- Services and other goods +€529,149
up €529,149 (+12.7%), from €4.2m to €4.7m
- Staff costs +€233,611
up €233,611 (+12.6%), from €1.9m to €2.1m
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.
Result 2024
-€461,070
Turnover
+€2.3m
Other operating income
+€19,586
Goods and materials
-€1.1m
Services and other goods
-€529,149
Staff costs
-€233,611
Depreciation
+€4,294
Write-downs
-€28,286
Provisions
+€103,874
Other operating charges
+€341
Other operating items
+€380,129
Financial income
+€20,584
Financial charges
-€6,828
Taxes
+€33,363
Result 2025
€555,542
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.
From operations
+€481,930
Investment
-€722,313
Financing
-€52,833
Cash 2024
€1.4m
From operations (derived)
+€481,930
Net result for the year
+€555,542
Depreciation
+€126,283
Stocks and contracts
+€29,271
Receivables within one year
-€465,286
Deferred charges and accrued income
+€1,212
Provisions
+€158,015
Trade debts
-€17,165
Tax, wage and social debts
+€38,364
Accrued charges and deferred income
+€55,693
Investment (derived)
-€722,313
Investment in fixed assets (net)
-€422,313
Current investments
-€300,000
Financing
-€52,833
Debts after one year
-€26,417
Current portion of long-term debt
-€26,417
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,803,123 | €8,540,740 | +€737,616 | +9.5% |
| Fixed assets | 21/28 | €2,806,636 | €3,102,666 | +€296,030 | +10.5% |
| Intangible fixed assets | 21 | - | €336,011 | +€336,011 | |
| Tangible fixed assets | 22/27 | €2,805,786 | €2,765,805 | -€39,981 | -1.4% |
| Land and buildings | 22 | €2,249,095 | €2,242,307 | -€6,788 | -0.3% |
| Plant, machinery and equipment | 23 | €382,503 | €361,046 | -€21,457 | -5.6% |
| Furniture and vehicles | 24 | €174,188 | €138,339 | -€35,849 | -20.6% |
| Assets under construction and advance payments | 27 | - | €24,113 | +€24,113 | |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Other financial fixed assets | 284/8 | €850 | €850 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €4,996,487 | €5,438,073 | +€441,586 | +8.8% |
| Stocks and contracts in progress | 3 | €932,427 | €903,156 | -€29,271 | -3.1% |
| Stocks | 30/36 | €932,427 | €903,156 | -€29,271 | -3.1% |
| Raw materials and consumables | 30/31 | €183,804 | €227,241 | +€43,438 | +23.6% |
| Finished goods | 33 | €702,550 | €620,668 | -€81,882 | -11.7% |
| Goods purchased for resale | 34 | €46,074 | €55,248 | +€9,174 | +19.9% |
| Amounts receivable within one year | 40/41 | €2,586,502 | €3,051,788 | +€465,286 | +18.0% |
| Trade receivables | 40 | €782,486 | €1,182,094 | +€399,608 | +51.1% |
| Other amounts receivable | 41 | €1,804,016 | €1,869,694 | +€65,678 | +3.6% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Other investments | 51/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €1,441,868 | €1,148,651 | -€293,217 | -20.3% |
| Deferred charges and accrued income | 490/1 | €35,690 | €34,477 | -€1,212 | -3.4% |
| Total equity and liabilities | 10/49 | €7,803,123 | €8,540,740 | +€737,616 | +9.5% |
| Equity | 10/15 | €6,062,208 | €6,617,750 | +€555,542 | +9.2% |
| Contributions | 10/11 | €372,000 | €372,000 | = | 0.0% |
| Capital | 10 | €372,000 | €372,000 | = | 0.0% |
| Issued capital | 100 | €372,000 | €372,000 | = | 0.0% |
| Reserves | 13 | €2,818,483 | €2,818,483 | = | 0.0% |
| Non-distributable reserves | 130/1 | €143,121 | €143,121 | = | 0.0% |
| Legal reserve | 130 | €37,200 | €37,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €105,921 | €105,921 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,627 | €18,627 | = | 0.0% |
| Distributable reserves | 133 | €2,656,735 | €2,656,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,871,725 | €3,427,267 | +€555,542 | +19.3% |
| Provisions and deferred taxes | 16 | €780,755 | €938,770 | +€158,015 | +20.2% |
| Provisions for liabilities and charges | 160/5 | €780,755 | €938,770 | +€158,015 | +20.2% |
| Major repairs and maintenance | 162 | €199,097 | €199,097 | = | 0.0% |
| Environmental obligations | 163 | €581,658 | €739,673 | +€158,015 | +27.2% |
| Amounts payable | 17/49 | €960,161 | €984,220 | +€24,059 | +2.5% |
| Amounts payable after more than one year | 17 | €26,417 | - | -€26,417 | |
| Financial debts | 170/4 | €26,417 | - | -€26,417 | |
| Other loans | 174 | €26,417 | - | -€26,417 | |
| Amounts payable within one year | 42/48 | €908,273 | €903,055 | -€5,218 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €52,833 | €26,417 | -€26,417 | -50.0% |
| Trade debts | 44 | €544,465 | €527,300 | -€17,165 | -3.2% |
| Suppliers | 440/4 | €544,465 | €527,300 | -€17,165 | -3.2% |
| Taxes, remuneration and social security | 45 | €308,725 | €347,089 | +€38,364 | +12.4% |
| Taxes | 450/3 | €49,074 | €68,447 | +€19,374 | +39.5% |
| Remuneration and social security | 454/9 | €259,651 | €278,641 | +€18,990 | +7.3% |
| Other amounts payable | 47/48 | €2,250 | €2,250 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €25,471 | €81,164 | +€55,693 | +218.7% |
| Operating income | 70/76A | €9,580,690 | €12,293,189 | +€2.7m | +28.3% |
| Turnover | 70 | €9,982,091 | €12,294,875 | +€2.3m | +23.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€711,381 | -€81,882 | +€629,499 | +88.5% |
| Other operating income | 74 | €60,610 | €80,196 | +€19,586 | +32.3% |
| Non-recurring operating income | 76A | €249,369 | - | -€249,369 | |
| Operating charges | 60/66A | €10,094,482 | €11,837,488 | +€1.7m | +17.3% |
| Goods for resale, raw materials and consumables | 60 | €3,648,495 | €4,708,964 | +€1.1m | +29.1% |
| Purchases | 600/8 | €3,482,470 | €4,761,575 | +€1.3m | +36.7% |
| Change in stocks: decrease (increase) | 609 | €166,025 | -€52,612 | -€218,637 | |
| Services and other goods | 61 | €4,158,852 | €4,688,001 | +€529,149 | +12.7% |
| Remuneration, social security and pensions | 62 | €1,853,928 | €2,087,539 | +€233,611 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,577 | €126,283 | -€4,294 | -3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,286 | +€28,286 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €261,889 | €158,015 | -€103,874 | -39.7% |
| Other operating charges | 640/8 | €40,742 | €40,401 | -€341 | -0.8% |
| Operating profit (loss) | 9901 | -€513,792 | €455,701 | +€969,492 | |
| Financial income | 75/76B | €67,487 | €88,071 | +€20,584 | +30.5% |
| Recurring financial income | 75 | €67,487 | €88,071 | +€20,584 | +30.5% |
| Income from financial fixed assets | 750 | - | €1,205 | +€1,205 | |
| Income from current assets | 751 | €26,580 | €25,515 | -€1,065 | -4.0% |
| Other financial income | 752/9 | €40,907 | €61,351 | +€20,444 | +50.0% |
| Financial charges | 65/66B | €14,177 | €21,005 | +€6,828 | +48.2% |
| Recurring financial charges | 65 | €14,177 | €21,005 | +€6,828 | +48.2% |
| Debt charges | 650 | €1,481 | €865 | -€616 | -41.6% |
| Other financial charges | 652/9 | €12,696 | €20,140 | +€7,444 | +58.6% |
| Profit (loss) for the period before taxes | 9903 | -€460,482 | €522,767 | +€983,249 | |
| Income taxes | 67/77 | €588 | -€32,775 | -€33,363 | |
| Taxes | 670/3 | €588 | €544 | -€44 | -7.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €33,319 | +€33,319 | |
| Profit (loss) for the period | 9904 | -€461,070 | €555,542 | +€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€461,070 | €555,542 | +€1.0m |
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 11 October 2026 via checked.be.