PROMOSPORT: 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.
PROMOSPORT
Largest movements
- Receivables within one year +€13,097
up €13,097 (+36.3%), from €36,079 to €49,176
- Cash +€5,349
up €5,349 (+728%), from €735 to €6,083
mainly Trade debts (+€17,759) and Net result for the year (+€7,839)
- Tangible fixed assets -€4,011
down €4,011 (-11.3%), from €35,441 to €31,430
of which Other tangible fixed assets: -€2,161
- Deferred charges and accrued income +€2,522
up €2,522 (+89.4%), from €2,821 to €5,343
- Trade debts +€17,759
up €17,759 (+115%), from €15,416 to €33,175
- Other debts -€8,746
down €8,746 (-19.9%), from €43,938 to €35,192
- Profit (loss) carried forward +€7,839
up €7,839, from -€3,649 to €4,190
- Gross operating margin -€3,716
down €3,716 (-19.2%), from €19,398 to €15,682
- Depreciation -€3,224
down €3,224 (-44.6%), from €7,235 to €4,011
- Financial charges -€395
down €395 (-27.6%), from €1,430 to €1,035
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 | €75,076 | €92,033 | +€16,957 | +22.6% |
| Fixed assets | 21/28 | €35,441 | €31,430 | -€4,011 | -11.3% |
| Tangible fixed assets | 22/27 | €35,441 | €31,430 | -€4,011 | -11.3% |
| Land and buildings | 22 | €30,119 | €30,119 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,762 | €966 | -€1,796 | -65.0% |
| Furniture and vehicles | 24 | €53 | - | -€53 | |
| Other tangible fixed assets | 26 | €2,506 | €345 | -€2,161 | -86.2% |
| Current assets | 29/58 | €39,634 | €60,602 | +€20,968 | +52.9% |
| Amounts receivable within one year | 40/41 | €36,079 | €49,176 | +€13,097 | +36.3% |
| Trade receivables | 40 | €36,079 | €49,176 | +€13,097 | +36.3% |
| Cash at bank and in hand | 54/58 | €735 | €6,083 | +€5,349 | +728% |
| Deferred charges and accrued income | 490/1 | €2,821 | €5,343 | +€2,522 | +89.4% |
| Total equity and liabilities | 10/49 | €75,076 | €92,033 | +€16,957 | +22.6% |
| Equity | 10/15 | €14,943 | €22,782 | +€7,839 | +52.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,649 | €4,190 | +€7,839 | |
| Amounts payable | 17/49 | €60,133 | €69,251 | +€9,118 | +15.2% |
| Amounts payable within one year | 42/48 | €60,133 | €69,251 | +€9,118 | +15.2% |
| Trade debts | 44 | €15,416 | €33,175 | +€17,759 | +115% |
| Suppliers | 440/4 | €15,416 | €33,175 | +€17,759 | +115% |
| Taxes, remuneration and social security | 45 | €779 | €884 | +€105 | +13.4% |
| Taxes | 450/3 | €779 | €884 | +€105 | +13.4% |
| Other amounts payable | 47/48 | €43,938 | €35,192 | -€8,746 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,235 | €4,011 | -€3,224 | -44.6% |
| Other operating charges | 640/8 | €1,978 | €2,110 | +€132 | +6.7% |
| Gross operating margin | 9900 | €19,398 | €15,682 | -€3,716 | -19.2% |
| Operating profit (loss) | 9901 | €10,184 | €9,561 | -€623 | -6.1% |
| Financial income | 75/76B | €30 | €8 | -€22 | -72.3% |
| Recurring financial income | 75 | €30 | €8 | -€22 | -72.3% |
| Financial charges | 65/66B | €1,430 | €1,035 | -€395 | -27.6% |
| Recurring financial charges | 65 | €1,430 | €1,035 | -€395 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €8,784 | €8,534 | -€250 | -2.8% |
| Income taxes | 67/77 | €714 | €695 | -€19 | -2.7% |
| Profit (loss) for the period | 9904 | €8,070 | €7,839 | -€231 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,070 | €7,839 | -€231 | -2.9% |
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 25 October 2026 via checked.be.