PROMOTERA: 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.
PROMOTERA
Largest movements
- Receivables within one year +€358,722
up €358,722 (+51.2%), from €701,203 to €1.1m
of which Trade receivables: +€340,429
- Stocks and contracts -€291,447
down €291,447 (-29.8%), from €977,410 to €685,962
- Cash +€92,188
up €92,188 (+119%), from €77,258 to €169,446
mainly Stocks and contracts (+€291,447) and Advances received (+€274,817)
- Advances received +€274,817
up €274,817 (+45.5%), from €604,615 to €879,432
- Profit (loss) carried forward -€65,189
down €65,189 (-29.1%), from €223,970 to €158,781
- Trade debts -€41,015
down €41,015 (-21.8%), from €188,017 to €147,002
- Gross operating margin -€154,156
down €154,156, from €106,287 to -€47,868
- Financial charges -€87,527
down €87,527 (-99.7%), from €87,784 to €257
- Taxes +€6,858
up €6,858 (+1,053%), from €651 to €7,509
- Other operating charges -€2,300
down €2,300 (-81.6%), from €2,818 to €518
- Depreciation -€1,657
down €1,657 (-15.5%), from €10,694 to €9,037
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 | €1,914,689 | €2,067,472 | +€152,783 | +8.0% |
| Fixed assets | 21/28 | €158,818 | €152,139 | -€6,680 | -4.2% |
| Tangible fixed assets | 22/27 | €8,818 | €839 | -€7,980 | -90.5% |
| Furniture and vehicles | 24 | €8,818 | €839 | -€7,980 | -90.5% |
| Financial fixed assets | 28 | €150,000 | €151,300 | +€1,300 | +0.9% |
| Current assets | 29/58 | €1,755,870 | €1,915,333 | +€159,463 | +9.1% |
| Stocks and contracts in progress | 3 | €977,410 | €685,962 | -€291,447 | -29.8% |
| Contracts in progress | 37 | €977,410 | €685,962 | -€291,447 | -29.8% |
| Amounts receivable within one year | 40/41 | €701,203 | €1,059,925 | +€358,722 | +51.2% |
| Trade receivables | 40 | €700,649 | €1,041,078 | +€340,429 | +48.6% |
| Other amounts receivable | 41 | €555 | €18,848 | +€18,293 | +3,297% |
| Cash at bank and in hand | 54/58 | €77,258 | €169,446 | +€92,188 | +119% |
| Total equity and liabilities | 10/49 | €1,914,689 | €2,067,472 | +€152,783 | +8.0% |
| Equity | 10/15 | €243,970 | €178,781 | -€65,189 | -26.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223,970 | €158,781 | -€65,189 | -29.1% |
| Amounts payable | 17/49 | €1,670,719 | €1,888,691 | +€217,972 | +13.0% |
| Amounts payable within one year | 42/48 | €1,670,719 | €1,888,691 | +€217,972 | +13.0% |
| Financial debts | 43 | €161,148 | €159,609 | -€1,539 | -1.0% |
| Credit institutions | 430/8 | €161,148 | €159,609 | -€1,539 | -1.0% |
| Trade debts | 44 | €188,017 | €147,002 | -€41,015 | -21.8% |
| Suppliers | 440/4 | €188,017 | €147,002 | -€41,015 | -21.8% |
| Advances received on contracts in progress | 46 | €604,615 | €879,432 | +€274,817 | +45.5% |
| Taxes, remuneration and social security | 45 | €10,376 | €431 | -€9,945 | -95.8% |
| Taxes | 450/3 | €10,376 | €431 | -€9,945 | -95.8% |
| Other amounts payable | 47/48 | €706,563 | €702,217 | -€4,347 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,694 | €9,037 | -€1,657 | -15.5% |
| Other operating charges | 640/8 | €2,818 | €518 | -€2,300 | -81.6% |
| Gross operating margin | 9900 | €106,287 | -€47,868 | -€154,156 | |
| Operating profit (loss) | 9901 | €92,776 | -€57,423 | -€150,199 | |
| Financial charges | 65/66B | €87,784 | €257 | -€87,527 | -99.7% |
| Recurring financial charges | 65 | €87,784 | €257 | -€87,527 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €4,992 | -€57,680 | -€62,672 | |
| Income taxes | 67/77 | €651 | €7,509 | +€6,858 | +1,053% |
| Profit (loss) for the period | 9904 | €4,341 | -€65,189 | -€69,530 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,341 | -€65,189 | -€69,530 |
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 14 October 2026 via checked.be.