PROMOTIS: 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.
PROMOTIS
Largest movements
- Stocks and contracts -€1.1m
down €1.1m (-24.0%), from €4.4m to €3.4m
- Receivables within one year +€91,441
up €91,441 (+82.8%), from €110,384 to €201,824
of which Other amounts receivable: +€103,488
- Deferred charges and accrued income -€80,187
down €80,187 (-92.6%), from €86,628 to €6,441
- Cash -€64,028
down €64,028 (-7.3%), from €877,022 to €812,994
mainly Debts after one year (-€648,033) and Trade debts (-€342,006)
- Debts after one year -€648,033
down €648,033 (-15.5%), from €4.2m to €3.5m
- Trade debts -€342,006
down €342,006 (-71.1%), from €481,003 to €138,997
- Tax, wage and social debts -€202,376
down €202,376 (-87.5%), from €231,236 to €28,860
of which Taxes: -€199,726
- Profit (loss) carried forward +€116,229
up €116,229 (+41.0%), from €283,382 to €399,611
- Gross operating margin +€159,966
up €159,966 (+72.4%), from €221,060 to €381,026
- Financial charges +€39,935
up €39,935 (+19.6%), from €203,702 to €243,637
- Depreciation +€3,907
up €3,907 (+188%), from €2,078 to €5,985
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 | €5,511,499 | €4,438,866 | -€1.1m | -19.5% |
| Fixed assets | 21/28 | €9,620 | €51,272 | +€41,651 | +433% |
| Tangible fixed assets | 22/27 | €4,620 | €41,272 | +€36,651 | +793% |
| Plant, machinery and equipment | 23 | €2,921 | €4,710 | +€1,790 | +61.3% |
| Furniture and vehicles | 24 | €1,699 | €36,561 | +€34,862 | +2,051% |
| Financial fixed assets | 28 | €5,000 | €10,000 | +€5,000 | +100% |
| Current assets | 29/58 | €5,501,878 | €4,387,594 | -€1.1m | -20.3% |
| Stocks and contracts in progress | 3 | €4,427,845 | €3,366,335 | -€1.1m | -24.0% |
| Stocks | 30/36 | €4,427,845 | €3,366,335 | -€1.1m | -24.0% |
| Amounts receivable within one year | 40/41 | €110,384 | €201,824 | +€91,441 | +82.8% |
| Trade receivables | 40 | €96,454 | €84,406 | -€12,048 | -12.5% |
| Other amounts receivable | 41 | €13,930 | €117,418 | +€103,488 | +743% |
| Cash at bank and in hand | 54/58 | €877,022 | €812,994 | -€64,028 | -7.3% |
| Deferred charges and accrued income | 490/1 | €86,628 | €6,441 | -€80,187 | -92.6% |
| Total equity and liabilities | 10/49 | €5,511,499 | €4,438,866 | -€1.1m | -19.5% |
| Equity | 10/15 | €316,382 | €432,611 | +€116,229 | +36.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €283,382 | €399,611 | +€116,229 | +41.0% |
| Amounts payable | 17/49 | €5,195,117 | €4,006,254 | -€1.2m | -22.9% |
| Amounts payable after more than one year | 17 | €4,173,033 | €3,525,000 | -€648,033 | -15.5% |
| Financial debts | 170/4 | €4,173,033 | €3,525,000 | -€648,033 | -15.5% |
| Amounts payable within one year | 42/48 | €1,022,083 | €481,193 | -€540,891 | -52.9% |
| Trade debts | 44 | €481,003 | €138,997 | -€342,006 | -71.1% |
| Suppliers | 440/4 | €481,003 | €138,997 | -€342,006 | -71.1% |
| Taxes, remuneration and social security | 45 | €231,236 | €28,860 | -€202,376 | -87.5% |
| Taxes | 450/3 | €227,498 | €27,771 | -€199,726 | -87.8% |
| Remuneration and social security | 454/9 | €3,738 | €1,088 | -€2,650 | -70.9% |
| Other amounts payable | 47/48 | €309,844 | €313,336 | +€3,492 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Non-recurring operating income | 76A | - | €13,185 | +€13,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,078 | €5,985 | +€3,907 | +188% |
| Other operating charges | 640/8 | €1,991 | €4,802 | +€2,811 | +141% |
| Non-recurring operating charges | 66A | - | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | €221,060 | €381,026 | +€159,966 | +72.4% |
| Operating profit (loss) | 9901 | €216,991 | €360,239 | +€143,248 | +66.0% |
| Financial income | 75/76B | €1 | €5 | +€4 | +570% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +570% |
| Financial charges | 65/66B | €203,702 | €243,637 | +€39,935 | +19.6% |
| Recurring financial charges | 65 | €203,702 | €243,637 | +€39,935 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €13,290 | €116,607 | +€103,317 | +777% |
| Income taxes | 67/77 | €692 | €378 | -€314 | -45.4% |
| Profit (loss) for the period | 9904 | €12,598 | €116,229 | +€103,631 | +823% |
| Profit (loss) for the period to be appropriated | 9905 | €12,598 | €116,229 | +€103,631 | +823% |
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 13 October 2026 via checked.be.