Promotus: what changed
Two fiscal 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.
Promotus
Largest movements
- Receivables within one year +€4.1m
up €4.1m (+306.3%), from €1.3m to €5.5m
of which Other amounts receivable: +€4.1m
- Current investments -€3.8m
down €3.8m (-93.0%), from €4.1m to €288,000
- Deferred charges and accrued income -€197,178
down €197,178 (-65.4%), from €301,665 to €104,488
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€98,119
up €98,119 (+746.1%), from €13,150 to €111,269
- Gross operating margin -€42,102
down €42,102 (-88.9%), from €47,337 to €5,235
- Taxes +€27,620
up €27,620 (+441.9%), from €6,251 to €33,871
- Depreciation -€6,911
down €6,911 (-22.1%), from €31,250 to €24,339
- Financial charges -€3,323
down €3,323 (-53.8%), from €6,177 to €2,854
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.
Cash bridge derived
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 | €6,156,772 | €6,258,084 | +€101,312 | +1.6% |
| Fixed assets | 21/28 | €405,776 | €386,419 | -€19,357 | -4.8% |
| Tangible fixed assets | 22/27 | €58,440 | €39,083 | -€19,357 | -33.1% |
| Furniture and vehicles | 24 | €55,902 | €39,083 | -€16,819 | -30.1% |
| Leasing and similar rights | 25 | €2,538 | - | -€2,538 | |
| Financial fixed assets | 28 | €347,336 | €347,336 | = | 0.0% |
| Current assets | 29/58 | €5,750,996 | €5,871,665 | +€120,669 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,344,389 | €5,462,070 | +€4.1m | +306.3% |
| Trade receivables | 40 | €48 | - | -€48 | |
| Other amounts receivable | 41 | €1,344,341 | €5,462,070 | +€4.1m | +306.3% |
| Current investments | 50/53 | €4,103,000 | €288,000 | -€3.8m | -93.0% |
| Cash at bank and in hand | 54/58 | €1,942 | €17,107 | +€15,165 | +780.7% |
| Deferred charges and accrued income | 490/1 | €301,665 | €104,488 | -€197,178 | -65.4% |
| Total equity and liabilities | 10/49 | €6,156,772 | €6,258,084 | +€101,312 | +1.6% |
| Equity | 10/15 | €5,913,011 | €5,965,978 | +€52,967 | +0.9% |
| Contributions | 10/11 | €5,089,590 | €5,089,590 | = | 0.0% |
| Reserves | 13 | €823,421 | €876,388 | +€52,967 | +6.4% |
| Distributable reserves | 133 | €823,421 | €876,388 | +€52,967 | +6.4% |
| Amounts payable | 17/49 | €243,761 | €292,106 | +€48,345 | +19.8% |
| Amounts payable after more than one year | 17 | €30,004 | €13,091 | -€16,913 | -56.4% |
| Financial debts | 170/4 | €30,004 | €13,091 | -€16,913 | -56.4% |
| Amounts payable within one year | 42/48 | €211,643 | €276,886 | +€65,244 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €20,010 | €16,913 | -€3,096 | -15.5% |
| Financial debts | 43 | €48 | €89 | +€41 | +85.0% |
| Credit institutions | 430/8 | €48 | €89 | +€41 | +85.0% |
| Trade debts | 44 | €1,472 | €25,655 | +€24,182 | +1642.3% |
| Suppliers | 440/4 | €1,472 | €25,655 | +€24,182 | +1642.3% |
| Taxes, remuneration and social security | 45 | €20,902 | €31,057 | +€10,155 | +48.6% |
| Taxes | 450/3 | €20,902 | €31,057 | +€10,155 | +48.6% |
| Other amounts payable | 47/48 | €169,210 | €203,172 | +€33,962 | +20.1% |
| Accrued charges and deferred income | 492/3 | €2,115 | €2,129 | +€15 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,250 | €24,339 | -€6,911 | -22.1% |
| Other operating charges | 640/8 | €3,745 | €2,473 | -€1,272 | -34.0% |
| Gross operating margin | 9900 | €47,337 | €5,235 | -€42,102 | -88.9% |
| Operating profit (loss) | 9901 | €12,342 | -€21,577 | -€33,918 | |
| Financial income | 75/76B | €13,150 | €111,269 | +€98,119 | +746.1% |
| Recurring financial income | 75 | €13,150 | €111,269 | +€98,119 | +746.1% |
| Financial charges | 65/66B | €6,177 | €2,854 | -€3,323 | -53.8% |
| Recurring financial charges | 65 | €6,177 | €2,854 | -€3,323 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | €19,315 | €86,838 | +€67,523 | +349.6% |
| Income taxes | 67/77 | €6,251 | €33,871 | +€27,620 | +441.9% |
| Profit (loss) for the period | 9904 | €13,064 | €52,967 | +€39,903 | +305.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,064 | €52,967 | +€39,903 | +305.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.