PROMORENT: what changed
Two fiscal 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.
PROMORENT
Largest movements
- Tangible fixed assets -€649,395
down €649,395 (-79.8%), from €813,342 to €163,948
of which Land and buildings: -€637,616
- Cash +€90,550
up €90,550 (+440.5%), from €20,556 to €111,106
mainly Investment in fixed assets (net) (+€631,092) and Net result for the year (+€346,278)
- Stocks and contracts -€19,848
down €19,848 (-2.9%), from €691,019 to €671,172
- Short-term financial debts -€825,000
down €825,000 (-100.0%), from €825,000 to €0
- Profit (loss) carried forward +€197,139
up €197,139, from -€197,139 to €0
- Reserves +€149,139
up €149,139 (+29.9%), from €498,390 to €647,529
of which Distributable reserves: +€149,139
- Other debts -€139,299
down €139,299 (-44.8%), from €311,269 to €171,970
- Provisions +€24,689
new in 2025: €24,689
- Gross operating margin +€495,707
up €495,707 (+8441.9%), from €5,872 to €501,579
- Taxes +€55,791
up €55,791 (+10429.2%), from €535 to €56,326
- Write-downs +€28,606
up €28,606, from -€28,606 to €0
- Provisions +€24,689
new in 2025: €24,689
- Depreciation -€12,383
down €12,383 (-40.4%), from €30,686 to €18,303
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 | €1,552,956 | €991,988 | -€560,968 | -36.1% |
| Fixed assets | 21/28 | €813,342 | €163,948 | -€649,395 | -79.8% |
| Tangible fixed assets | 22/27 | €813,342 | €163,948 | -€649,395 | -79.8% |
| Land and buildings | 22 | €781,820 | €144,204 | -€637,616 | -81.6% |
| Furniture and vehicles | 24 | €31,522 | €19,744 | -€11,778 | -37.4% |
| Current assets | 29/58 | €739,614 | €828,040 | +€88,426 | +12.0% |
| Stocks and contracts in progress | 3 | €691,019 | €671,172 | -€19,848 | -2.9% |
| Stocks | 30/36 | €691,019 | €671,172 | -€19,848 | -2.9% |
| Amounts receivable within one year | 40/41 | €19,902 | €31,373 | +€11,471 | +57.6% |
| Trade receivables | 40 | €11,727 | €16,681 | +€4,954 | +42.2% |
| Other amounts receivable | 41 | €8,175 | €14,692 | +€6,516 | +79.7% |
| Cash at bank and in hand | 54/58 | €20,556 | €111,106 | +€90,550 | +440.5% |
| Deferred charges and accrued income | 490/1 | €8,136 | €14,390 | +€6,254 | +76.9% |
| Total equity and liabilities | 10/49 | €1,552,956 | €991,988 | -€560,968 | -36.1% |
| Equity | 10/15 | €376,251 | €722,529 | +€346,278 | +92.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €498,390 | €647,529 | +€149,139 | +29.9% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €490,890 | €640,029 | +€149,139 | +30.4% |
| Profit (loss) carried forward | 14 | -€197,139 | €0 | +€197,139 | |
| Provisions and deferred taxes | 16 | - | €24,689 | +€24,689 | |
| Provisions for liabilities and charges | 160/5 | - | €24,689 | +€24,689 | |
| Other liabilities and charges | 164/5 | - | €24,689 | +€24,689 | |
| Amounts payable | 17/49 | €1,176,705 | €244,770 | -€931,935 | -79.2% |
| Amounts payable within one year | 42/48 | €1,176,705 | €242,792 | -€933,913 | -79.4% |
| Financial debts | 43 | €825,000 | €0 | -€825,000 | -100.0% |
| Credit institutions | 430/8 | €825,000 | €0 | -€825,000 | -100.0% |
| Trade debts | 44 | €18,900 | €26,713 | +€7,813 | +41.3% |
| Suppliers | 440/4 | €18,900 | €26,713 | +€7,813 | +41.3% |
| Taxes, remuneration and social security | 45 | €21,536 | €44,109 | +€22,573 | +104.8% |
| Taxes | 450/3 | €21,536 | €44,109 | +€22,573 | +104.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €311,269 | €171,970 | -€139,299 | -44.8% |
| Accrued charges and deferred income | 492/3 | - | €1,978 | +€1,978 | |
| Non-recurring operating income | 76A | - | €454,503 | +€454,503 | |
| Remuneration, social security and pensions | 62 | €2,891 | €0 | -€2,891 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,686 | €18,303 | -€12,383 | -40.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€28,606 | €0 | +€28,606 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €24,689 | +€24,689 | |
| Other operating charges | 640/8 | €9,678 | €10,161 | +€482 | +5.0% |
| Gross operating margin | 9900 | €5,872 | €501,579 | +€495,707 | +8441.9% |
| Operating profit (loss) | 9901 | -€8,777 | €448,426 | +€457,203 | |
| Financial income | 75/76B | €1,062 | €138 | -€925 | -87.0% |
| Recurring financial income | 75 | €1,062 | €138 | -€925 | -87.0% |
| Financial charges | 65/66B | €48,791 | €45,960 | -€2,831 | -5.8% |
| Recurring financial charges | 65 | €48,791 | €45,960 | -€2,831 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€56,506 | €402,604 | +€459,109 | |
| Income taxes | 67/77 | €535 | €56,326 | +€55,791 | +10429.2% |
| Profit (loss) for the period | 9904 | -€57,041 | €346,278 | +€403,319 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,041 | €346,278 | +€403,319 |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.