PROMOTION CONSTRUCTION ET TECHNIQUES: 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.
PROMOTION CONSTRUCTION ET TECHNIQUES
Largest movements
- Current investments +€34,022
new in 2025: €34,022
- Cash -€32,395
down €32,395 (-28.7%), from €112,974 to €80,579
mainly Current investments (-€34,022)
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€1,365
down €1,365 (-96.3%), from €1,418 to €53
- Depreciation -€651
down €651 (-92.5%), from €704 to €53
- Gross operating margin -€490
down €490 (-19.9%), from €2,462 to €1,972
- Other operating charges +€28
up €28 (+2.6%), from €1,082 to €1,110
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 | €153,109 | €154,682 | +€1,573 | +1.0% |
| Fixed assets | 21/28 | €40,135 | €40,081 | -€54 | -0.1% |
| Tangible fixed assets | 22/27 | €39,391 | €39,337 | -€54 | -0.1% |
| Land and buildings | 22 | €39,391 | €39,337 | -€54 | -0.1% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €112,974 | €114,601 | +€1,627 | +1.4% |
| Current investments | 50/53 | - | €34,022 | +€34,022 | |
| Cash at bank and in hand | 54/58 | €112,974 | €80,579 | -€32,395 | -28.7% |
| Total equity and liabilities | 10/49 | €153,109 | €154,682 | +€1,573 | +1.0% |
| Equity | 10/15 | -€44,207 | -€43,429 | +€778 | +1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,307 | €1,307 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,307 | €1,307 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,307 | €1,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,106 | -€63,328 | +€778 | +1.2% |
| Amounts payable | 17/49 | €197,316 | €198,111 | +€795 | +0.4% |
| Amounts payable within one year | 42/48 | €197,316 | €197,316 | = | 0.0% |
| Trade debts | 44 | €197,316 | €197,316 | = | 0.0% |
| Suppliers | 440/4 | €197,316 | €197,316 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €795 | +€795 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €53 | -€651 | -92.5% |
| Other operating charges | 640/8 | €1,082 | €1,110 | +€28 | +2.6% |
| Gross operating margin | 9900 | €2,462 | €1,972 | -€490 | -19.9% |
| Operating profit (loss) | 9901 | €676 | €809 | +€133 | +19.7% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €1,418 | €53 | -€1,365 | -96.3% |
| Recurring financial charges | 65 | €1,418 | €53 | -€1,365 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | -€742 | €778 | +€1,520 | |
| Profit (loss) for the period | 9904 | -€742 | €778 | +€1,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€742 | €778 | +€1,520 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.