PROMOS: 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.
PROMOS
Largest movements
- Receivables within one year +€100,515
up €100,515 (+555.2%), from €18,104 to €118,619
of which Trade receivables: +€107,434
- Tangible fixed assets -€41,152
down €41,152 (-9.3%), from €441,599 to €400,447
of which Land and buildings: -€24,766
- Cash +€38,203
up €38,203 (+24.4%), from €156,577 to €194,780
mainly Net result for the year (+€396,311) and Depreciation (+€41,152)
- Reserves +€87,088
up €87,088 (+15.4%), from €564,416 to €651,504
of which Distributable reserves: +€87,088
- Debts after one year -€30,000
down €30,000 (-38.7%), from €77,500 to €47,500
- Tax, wage and social debts +€26,016
up €26,016 (+485.8%), from €5,356 to €31,372
of which Taxes: +€26,016
- Current portion of long-term debt +€25,000
up €25,000 (+45.5%), from €55,000 to €80,000
- Gross operating margin +€197,928
up €197,928 (+47.5%), from €416,600 to €614,528
- Taxes +€88,671
up €88,671 (+97.9%), from €90,605 to €179,277
- Depreciation +€11,619
up €11,619 (+39.3%), from €29,533 to €41,152
- Financial income +€9,558
up €9,558 (+1689.7%), from €566 to €10,124
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 | €1,233,870 | €1,340,686 | +€106,816 | +8.7% |
| Fixed assets | 21/28 | €689,189 | €648,037 | -€41,152 | -6.0% |
| Tangible fixed assets | 22/27 | €441,599 | €400,447 | -€41,152 | -9.3% |
| Land and buildings | 22 | €407,761 | €382,995 | -€24,766 | -6.1% |
| Plant, machinery and equipment | 23 | €690 | €368 | -€322 | -46.6% |
| Furniture and vehicles | 24 | €33,147 | €17,083 | -€16,064 | -48.5% |
| Financial fixed assets | 28 | €247,590 | €247,590 | = | 0.0% |
| Current assets | 29/58 | €544,681 | €692,649 | +€147,968 | +27.2% |
| Amounts receivable after more than one year | 29 | €370,000 | €370,000 | = | 0.0% |
| Other amounts receivable | 291 | €370,000 | €370,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,104 | €118,619 | +€100,515 | +555.2% |
| Trade receivables | 40 | €10,305 | €117,739 | +€107,434 | +1042.5% |
| Other amounts receivable | 41 | €7,799 | €880 | -€6,919 | -88.7% |
| Cash at bank and in hand | 54/58 | €156,577 | €194,780 | +€38,203 | +24.4% |
| Deferred charges and accrued income | 490/1 | - | €9,250 | +€9,250 | |
| Total equity and liabilities | 10/49 | €1,233,870 | €1,340,686 | +€106,816 | +8.7% |
| Equity | 10/15 | €1,084,509 | €1,171,597 | +€87,088 | +8.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €564,416 | €651,504 | +€87,088 | +15.4% |
| Tax-exempt reserves | 132 | €23 | €23 | = | 0.0% |
| Distributable reserves | 133 | €564,393 | €651,481 | +€87,088 | +15.4% |
| Profit (loss) carried forward | 14 | €507,692 | €507,692 | = | 0.0% |
| Amounts payable | 17/49 | €149,361 | €169,090 | +€19,728 | +13.2% |
| Amounts payable after more than one year | 17 | €77,500 | €47,500 | -€30,000 | -38.7% |
| Financial debts | 170/4 | €77,500 | €47,500 | -€30,000 | -38.7% |
| Amounts payable within one year | 42/48 | €71,861 | €121,590 | +€49,728 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €55,000 | €80,000 | +€25,000 | +45.5% |
| Trade debts | 44 | €3,891 | €2,615 | -€1,276 | -32.8% |
| Suppliers | 440/4 | €3,891 | €2,615 | -€1,276 | -32.8% |
| Taxes, remuneration and social security | 45 | €5,356 | €31,372 | +€26,016 | +485.8% |
| Taxes | 450/3 | €3,036 | €29,052 | +€26,016 | +857.0% |
| Remuneration and social security | 454/9 | €2,320 | €2,320 | = | 0.0% |
| Other amounts payable | 47/48 | €7,615 | €7,603 | -€11 | -0.2% |
| Non-recurring operating income | 76A | €4,545 | - | -€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,533 | €41,152 | +€11,619 | +39.3% |
| Other operating charges | 640/8 | €4,421 | €4,461 | +€40 | +0.9% |
| Gross operating margin | 9900 | €416,600 | €614,528 | +€197,928 | +47.5% |
| Operating profit (loss) | 9901 | €382,646 | €568,915 | +€186,269 | +48.7% |
| Financial income | 75/76B | €566 | €10,124 | +€9,558 | +1689.7% |
| Recurring financial income | 75 | €566 | €10,124 | +€9,558 | +1689.7% |
| Financial charges | 65/66B | €3,056 | €3,451 | +€395 | +12.9% |
| Recurring financial charges | 65 | €3,056 | €3,451 | +€395 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €380,155 | €575,588 | +€195,432 | +51.4% |
| Income taxes | 67/77 | €90,605 | €179,277 | +€88,671 | +97.9% |
| Profit (loss) for the period | 9904 | €289,550 | €396,311 | +€106,761 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €289,550 | €396,311 | +€106,761 | +36.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.