PROMOPHOT: 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.
PROMOPHOT
Largest movements
- Tangible fixed assets -€2,239
down €2,239 (-45.1%), from €4,969 to €2,729
- Cash +€1,172
up €1,172 (+5.1%), from €23,019 to €24,192
mainly Depreciation (+€2,239) and Net result for the year (+€963)
- Receivables within one year -€857
down €857 (-21.9%), from €3,914 to €3,057
of which Other amounts receivable: -€1,128
- Tax, wage and social debts -€3,144
down €3,144 (-50.0%), from €6,283 to €3,140
of which Remuneration and social security: -€2,389
- Profit (loss) carried forward +€963
up €963, from -€374 to €589
- Trade debts +€415
up €415 (+16.1%), from €2,584 to €2,999
- Gross operating margin +€1,754
up €1,754 (+8.7%), from €20,131 to €21,885
- Other operating charges -€1,105
no longer reported in 2025 (was €1,105)
- Staff costs +€632
up €632 (+3.7%), from €17,265 to €17,898
- Taxes +€428
up €428 (+857%), from €50 to €478
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 | €40,739 | €38,778 | -€1,961 | -4.8% |
| Fixed assets | 21/28 | €4,969 | €2,729 | -€2,239 | -45.1% |
| Tangible fixed assets | 22/27 | €4,969 | €2,729 | -€2,239 | -45.1% |
| Plant, machinery and equipment | 23 | €4,969 | €2,729 | -€2,239 | -45.1% |
| Current assets | 29/58 | €35,770 | €36,049 | +€279 | +0.8% |
| Stocks and contracts in progress | 3 | €8,014 | €8,022 | +€8 | +0.1% |
| Stocks | 30/36 | €8,014 | €8,022 | +€8 | +0.1% |
| Amounts receivable within one year | 40/41 | €3,914 | €3,057 | -€857 | -21.9% |
| Trade receivables | 40 | €314 | €585 | +€271 | +86.4% |
| Other amounts receivable | 41 | €3,600 | €2,472 | -€1,128 | -31.3% |
| Cash at bank and in hand | 54/58 | €23,019 | €24,192 | +€1,172 | +5.1% |
| Deferred charges and accrued income | 490/1 | €823 | €778 | -€45 | -5.5% |
| Total equity and liabilities | 10/49 | €40,739 | €38,778 | -€1,961 | -4.8% |
| Equity | 10/15 | €20,077 | €21,040 | +€963 | +4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€374 | €589 | +€963 | |
| Amounts payable | 17/49 | €20,662 | €17,738 | -€2,924 | -14.2% |
| Amounts payable within one year | 42/48 | €20,636 | €17,738 | -€2,898 | -14.0% |
| Trade debts | 44 | €2,584 | €2,999 | +€415 | +16.1% |
| Suppliers | 440/4 | €2,584 | €2,999 | +€415 | +16.1% |
| Taxes, remuneration and social security | 45 | €6,283 | €3,140 | -€3,144 | -50.0% |
| Taxes | 450/3 | €1,254 | €499 | -€755 | -60.2% |
| Remuneration and social security | 454/9 | €5,029 | €2,640 | -€2,389 | -47.5% |
| Other amounts payable | 47/48 | €11,768 | €11,599 | -€169 | -1.4% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Non-recurring operating income | 76A | €1,023 | €18 | -€1,004 | -98.2% |
| Remuneration, social security and pensions | 62 | €17,265 | €17,898 | +€632 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,239 | €2,239 | = | 0.0% |
| Other operating charges | 640/8 | €1,105 | - | -€1,105 | |
| Gross operating margin | 9900 | €20,131 | €21,885 | +€1,754 | +8.7% |
| Operating profit (loss) | 9901 | -€479 | €1,748 | +€2,226 | |
| Financial income | 75/76B | €71 | €27 | -€44 | -61.5% |
| Recurring financial income | 75 | €71 | €27 | -€44 | -61.5% |
| Financial charges | 65/66B | €307 | €335 | +€28 | +9.1% |
| Recurring financial charges | 65 | €307 | €335 | +€28 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€714 | €1,441 | +€2,155 | |
| Income taxes | 67/77 | €50 | €478 | +€428 | +857% |
| Profit (loss) for the period | 9904 | -€764 | €963 | +€1,727 | |
| Profit (loss) for the period to be appropriated | 9905 | -€764 | €963 | +€1,727 |
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 20 October 2026 via checked.be.