PROMOPAINT: 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.
PROMOPAINT
Largest movements
- Cash +€3,733
up €3,733 (+408.1%), from €915 to €4,648
mainly Other debts (+€5,884) and Trade debts (+€2,932)
- Receivables within one year -€450
no longer reported in 2025 (was €450)
- Deferred charges and accrued income +€142
new in 2025: €142
- Other debts +€5,884
up €5,884 (+31.0%), from €18,980 to €24,864
- Profit (loss) carried forward -€5,026
down €5,026 (-15.9%), from -€31,642 to -€36,668
- Trade debts +€2,932
up €2,932 (+254.6%), from €1,152 to €4,083
- Accrued charges and deferred income -€364
down €364 (-94.8%), from €384 to €20
- Gross operating margin +€2,194
up €2,194 (+33.8%), from -€6,499 to -€4,305
- Financial charges +€226
up €226 (+330.6%), from €68 to €295
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 | €1,365 | €4,790 | +€3,425 | +250.9% |
| Current assets | 29/58 | €1,365 | €4,790 | +€3,425 | +250.9% |
| Amounts receivable within one year | 40/41 | €450 | - | -€450 | |
| Other amounts receivable | 41 | €450 | - | -€450 | |
| Cash at bank and in hand | 54/58 | €915 | €4,648 | +€3,733 | +408.1% |
| Deferred charges and accrued income | 490/1 | - | €142 | +€142 | |
| Total equity and liabilities | 10/49 | €1,365 | €4,790 | +€3,425 | +250.9% |
| Equity | 10/15 | -€19,151 | -€24,177 | -€5,026 | -26.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91 | €91 | = | 0.0% |
| Distributable reserves | 133 | €91 | €91 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,642 | -€36,668 | -€5,026 | -15.9% |
| Amounts payable | 17/49 | €20,516 | €28,967 | +€8,451 | +41.2% |
| Amounts payable within one year | 42/48 | €20,131 | €28,947 | +€8,816 | +43.8% |
| Trade debts | 44 | €1,152 | €4,083 | +€2,932 | +254.6% |
| Suppliers | 440/4 | €1,152 | €4,083 | +€2,932 | +254.6% |
| Other amounts payable | 47/48 | €18,980 | €24,864 | +€5,884 | +31.0% |
| Accrued charges and deferred income | 492/3 | €384 | €20 | -€364 | -94.8% |
| Other operating charges | 640/8 | €384 | €427 | +€42 | +10.9% |
| Gross operating margin | 9900 | -€6,499 | -€4,305 | +€2,194 | +33.8% |
| Operating profit (loss) | 9901 | -€6,884 | -€4,731 | +€2,152 | +31.3% |
| Financial charges | 65/66B | €68 | €295 | +€226 | +330.6% |
| Recurring financial charges | 65 | €68 | €295 | +€226 | +330.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,952 | -€5,026 | +€1,926 | +27.7% |
| Profit (loss) for the period | 9904 | -€6,952 | -€5,026 | +€1,926 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,952 | -€5,026 | +€1,926 | +27.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.