PROMOTRADE: 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.
PROMOTRADE
Largest movements
- Cash +€2,945
up €2,945 (+196%), from €1,500 to €4,445
mainly Net result for the year (+€35,841) and Other debts (+€3,432)
- Stocks and contracts +€1,395
up €1,395 (+32.4%), from €4,311 to €5,706
- Receivables within one year -€937
down €937 (-1.3%), from €73,696 to €72,760
of which Trade receivables: -€3,721
- Profit (loss) carried forward +€11,841
up €11,841 (+29.4%), from -€40,258 to -€28,417
- Short-term financial debts -€8,530
no longer reported in 2025 (was €8,530)
- Other debts +€3,432
up €3,432 (+16.7%), from €20,568 to €24,000
- Tax, wage and social debts -€3,001
down €3,001 (-25.7%), from €11,657 to €8,656
of which Remuneration and social security: -€3,515
- Current portion of long-term debt -€2,125
down €2,125 (-49.6%), from €4,282 to €2,157
- Other operating charges -€7,897
down €7,897 (-96.9%), from €8,151 to €254
- Gross operating margin +€3,228
up €3,228 (+7.9%), from €41,003 to €44,230
- Write-downs -€2,156
no longer reported in 2025 (was €2,156)
- Staff costs -€1,490
no longer reported in 2025 (was €1,490)
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 | €79,507 | €83,061 | +€3,554 | +4.5% |
| Current assets | 29/58 | €79,507 | €83,061 | +€3,554 | +4.5% |
| Stocks and contracts in progress | 3 | €4,311 | €5,706 | +€1,395 | +32.4% |
| Stocks | 30/36 | €4,311 | €5,706 | +€1,395 | +32.4% |
| Amounts receivable within one year | 40/41 | €73,696 | €72,760 | -€937 | -1.3% |
| Trade receivables | 40 | €73,696 | €69,975 | -€3,721 | -5.0% |
| Other amounts receivable | 41 | - | €2,785 | +€2,785 | |
| Cash at bank and in hand | 54/58 | €1,500 | €4,445 | +€2,945 | +196% |
| Deferred charges and accrued income | 490/1 | - | €151 | +€151 | |
| Total equity and liabilities | 10/49 | €79,507 | €83,061 | +€3,554 | +4.5% |
| Equity | 10/15 | €30,614 | €42,456 | +€11,841 | +38.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,272 | €52,272 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €50,413 | €50,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,258 | -€28,417 | +€11,841 | +29.4% |
| Amounts payable | 17/49 | €48,893 | €40,605 | -€8,287 | -17.0% |
| Amounts payable within one year | 42/48 | €48,893 | €40,605 | -€8,287 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €4,282 | €2,157 | -€2,125 | -49.6% |
| Financial debts | 43 | €8,530 | - | -€8,530 | |
| Credit institutions | 430/8 | €8,530 | - | -€8,530 | |
| Trade debts | 44 | €3,856 | €5,793 | +€1,936 | +50.2% |
| Suppliers | 440/4 | €3,856 | €5,793 | +€1,936 | +50.2% |
| Taxes, remuneration and social security | 45 | €11,657 | €8,656 | -€3,001 | -25.7% |
| Taxes | 450/3 | €8,142 | €8,656 | +€514 | +6.3% |
| Remuneration and social security | 454/9 | €3,515 | - | -€3,515 | |
| Other amounts payable | 47/48 | €20,568 | €24,000 | +€3,432 | +16.7% |
| Remuneration, social security and pensions | 62 | €1,490 | - | -€1,490 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,156 | - | -€2,156 | |
| Other operating charges | 640/8 | €8,151 | €254 | -€7,897 | -96.9% |
| Gross operating margin | 9900 | €41,003 | €44,230 | +€3,228 | +7.9% |
| Operating profit (loss) | 9901 | €29,206 | €43,976 | +€14,770 | +50.6% |
| Financial income | 75/76B | - | €168 | +€168 | |
| Recurring financial income | 75 | - | €168 | +€168 | |
| Financial charges | 65/66B | €1,142 | €1,204 | +€62 | +5.5% |
| Recurring financial charges | 65 | €1,142 | €1,204 | +€62 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €28,064 | €42,940 | +€14,876 | +53.0% |
| Income taxes | 67/77 | €6,907 | €7,099 | +€192 | +2.8% |
| Profit (loss) for the period | 9904 | €21,157 | €35,841 | +€14,684 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,157 | €35,841 | +€14,684 | +69.4% |
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 17 October 2026 via checked.be.