PROMOVIT: 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.
PROMOVIT
Largest movements
- Tangible fixed assets -€38,558
down €38,558 (-5.5%), from €698,342 to €659,784
of which Land and buildings: -€38,558
- Cash +€15,340
up €15,340 (+42.4%), from €36,144 to €51,484
mainly Other debts (+€61,465) and Depreciation (+€38,558)
- Debts after one year -€80,853
down €80,853 (-34.6%), from €233,500 to €152,647
- Other debts +€61,465
up €61,465 (+268.7%), from €22,873 to €84,338
- Accrued charges and deferred income -€21,220
down €21,220 (-100.0%), from €21,220 to €0
- Reserves +€15,689
up €15,689 (+5.0%), from €310,777 to €326,466
of which Distributable reserves: +€18,343
- Trade debts +€10,236
up €10,236 (+4470.7%), from €229 to €10,465
- Gross operating margin +€3,009
up €3,009 (+3.6%), from €84,054 to €87,063
- Financial charges +€1,122
up €1,122 (+10.6%), from €10,558 to €11,680
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 | €734,736 | €711,518 | -€23,218 | -3.2% |
| Fixed assets | 21/28 | €698,592 | €660,034 | -€38,558 | -5.5% |
| Tangible fixed assets | 22/27 | €698,342 | €659,784 | -€38,558 | -5.5% |
| Land and buildings | 22 | €698,342 | €659,784 | -€38,558 | -5.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €36,144 | €51,484 | +€15,340 | +42.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €36,144 | €51,484 | +€15,340 | +42.4% |
| Total equity and liabilities | 10/49 | €734,736 | €711,518 | -€23,218 | -3.2% |
| Equity | 10/15 | €414,247 | €429,936 | +€15,689 | +3.8% |
| Contributions | 10/11 | €103,470 | €103,470 | = | 0.0% |
| Reserves | 13 | €310,777 | €326,466 | +€15,689 | +5.0% |
| Non-distributable reserves | 130/1 | €10,367 | €10,367 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,306 | €2,306 | = | 0.0% |
| Other | 1319 | €8,061 | €8,061 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,960 | €51,307 | -€2,654 | -4.9% |
| Distributable reserves | 133 | €246,449 | €264,792 | +€18,343 | +7.4% |
| Provisions and deferred taxes | 16 | €27,785 | €26,419 | -€1,367 | -4.9% |
| Deferred taxes | 168 | €27,785 | €26,419 | -€1,367 | -4.9% |
| Amounts payable | 17/49 | €292,704 | €255,163 | -€37,541 | -12.8% |
| Amounts payable after more than one year | 17 | €233,500 | €152,647 | -€80,853 | -34.6% |
| Financial debts | 170/4 | €233,500 | €152,647 | -€80,853 | -34.6% |
| Amounts payable within one year | 42/48 | €37,984 | €102,516 | +€64,532 | +169.9% |
| Trade debts | 44 | €229 | €10,465 | +€10,236 | +4470.7% |
| Suppliers | 440/4 | €229 | €10,465 | +€10,236 | +4470.7% |
| Taxes, remuneration and social security | 45 | €14,882 | €7,713 | -€7,169 | -48.2% |
| Taxes | 450/3 | €14,882 | €7,713 | -€7,169 | -48.2% |
| Other amounts payable | 47/48 | €22,873 | €84,338 | +€61,465 | +268.7% |
| Accrued charges and deferred income | 492/3 | €21,220 | €0 | -€21,220 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,338 | €38,558 | -€780 | -2.0% |
| Other operating charges | 640/8 | €13,505 | €13,588 | +€83 | +0.6% |
| Gross operating margin | 9900 | €84,054 | €87,063 | +€3,009 | +3.6% |
| Operating profit (loss) | 9901 | €31,210 | €34,916 | +€3,706 | +11.9% |
| Financial charges | 65/66B | €10,558 | €11,680 | +€1,122 | +10.6% |
| Recurring financial charges | 65 | €10,558 | €11,680 | +€1,122 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €20,652 | €23,236 | +€2,584 | +12.5% |
| Transfer from deferred taxes | 780 | €1,367 | €1,367 | = | 0.0% |
| Income taxes | 67/77 | €8,582 | €8,913 | +€331 | +3.9% |
| Profit (loss) for the period | 9904 | €13,436 | €15,689 | +€2,253 | +16.8% |
| Transfer from tax-exempt reserves | 789 | €2,654 | €2,654 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,090 | €18,343 | +€2,253 | +14.0% |
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 6 October 2026 via checked.be.