PROMOPACK: 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.
PROMOPACK
Largest movements
- Tangible fixed assets +€20,183
up €20,183 (+3.5%), from €575,520 to €595,703
of which Land and buildings: +€30,637
- Other debts +€50,400
new in 2025: €50,400
- Reserves -€32,892
down €32,892 (-8.7%), from €377,330 to €344,439
of which Distributable reserves: -€29,100
- Gross operating margin +€3,004
up €3,004 (+2.8%), from €106,706 to €109,710
- Other operating charges +€1,739
up €1,739 (+16.5%), from €10,541 to €12,280
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 | €704,858 | €720,486 | +€15,628 | +2.2% |
| Fixed assets | 21/28 | €575,520 | €595,703 | +€20,183 | +3.5% |
| Tangible fixed assets | 22/27 | €575,520 | €595,703 | +€20,183 | +3.5% |
| Land and buildings | 22 | €486,236 | €516,872 | +€30,637 | +6.3% |
| Other tangible fixed assets | 26 | €89,284 | €78,830 | -€10,454 | -11.7% |
| Current assets | 29/58 | €129,338 | €124,784 | -€4,555 | -3.5% |
| Amounts receivable within one year | 40/41 | €3,099 | €3,568 | +€469 | +15.1% |
| Other amounts receivable | 41 | €3,099 | €3,568 | +€469 | +15.1% |
| Cash at bank and in hand | 54/58 | €126,239 | €121,216 | -€5,023 | -4.0% |
| Total equity and liabilities | 10/49 | €704,858 | €720,486 | +€15,628 | +2.2% |
| Equity | 10/15 | €680,101 | €647,309 | -€32,793 | -4.8% |
| Contributions | 10/11 | €151,711 | €151,711 | = | 0.0% |
| Capital | 10 | €151,711 | €151,711 | = | 0.0% |
| Issued capital | 100 | €151,711 | €151,711 | = | 0.0% |
| Reserves | 13 | €377,330 | €344,439 | -€32,892 | -8.7% |
| Non-distributable reserves | 130/1 | €23,938 | €23,938 | = | 0.0% |
| Legal reserve | 130 | €23,938 | €23,938 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,365 | €33,573 | -€3,792 | -10.1% |
| Distributable reserves | 133 | €316,028 | €286,928 | -€29,100 | -9.2% |
| Profit (loss) carried forward | 14 | €151,060 | €151,159 | +€99 | +0.1% |
| Provisions and deferred taxes | 16 | €19,240 | €17,288 | -€1,952 | -10.1% |
| Deferred taxes | 168 | €19,240 | €17,288 | -€1,952 | -10.1% |
| Amounts payable | 17/49 | €5,517 | €55,890 | +€50,373 | +913.0% |
| Amounts payable within one year | 42/48 | €5,517 | €55,890 | +€50,373 | +913.0% |
| Taxes, remuneration and social security | 45 | €5,517 | €5,490 | -€27 | -0.5% |
| Taxes | 450/3 | €5,517 | €5,490 | -€27 | -0.5% |
| Other amounts payable | 47/48 | - | €50,400 | +€50,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,730 | €24,817 | +€1,087 | +4.6% |
| Other operating charges | 640/8 | €10,541 | €12,280 | +€1,739 | +16.5% |
| Gross operating margin | 9900 | €106,706 | €109,710 | +€3,004 | +2.8% |
| Operating profit (loss) | 9901 | €72,435 | €72,613 | +€178 | +0.2% |
| Financial income | 75/76B | €2,761 | €2,436 | -€325 | -11.8% |
| Recurring financial income | 75 | €2,761 | €2,436 | -€325 | -11.8% |
| Financial charges | 65/66B | €24 | €141 | +€117 | +487.5% |
| Recurring financial charges | 65 | €24 | €141 | +€117 | +487.5% |
| Profit (loss) for the period before taxes | 9903 | €75,173 | €74,908 | -€265 | -0.4% |
| Transfer from deferred taxes | 780 | €1,952 | €1,952 | = | 0.0% |
| Income taxes | 67/77 | €25,746 | €25,653 | -€93 | -0.4% |
| Profit (loss) for the period | 9904 | €51,379 | €51,207 | -€171 | -0.3% |
| Transfer from tax-exempt reserves | 789 | €3,792 | €3,792 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,170 | €54,999 | -€171 | -0.3% |
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.