Promozoute: 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.
Promozoute
Largest movements
- Cash +€29,370
up €29,370 (+14.3%), from €204,706 to €234,076
mainly Depreciation (+€33,856) and Net result for the year (+€25,572)
- Tangible fixed assets -€10,142
down €10,142 (-5.4%), from €189,132 to €178,990
of which Land and buildings: -€16,415
- Current investments -€8,588
no longer reported in 2025 (was €8,588)
- Reserves +€29,078
up €29,078 (+12.8%), from €226,626 to €255,704
of which Distributable reserves: +€25,000
- Trade debts -€15,597
down €15,597 (-40.2%), from €38,786 to €23,189
- Tax, wage and social debts -€5,270
down €5,270 (-41.4%), from €12,730 to €7,459
- Gross operating margin -€17,993
down €17,993 (-17.8%), from €101,367 to €83,373
- Taxes -€6,912
down €6,912 (-33.5%), from €20,611 to €13,698
- Depreciation +€1,622
up €1,622 (+5.0%), from €32,235 to €33,856
- Other operating charges +€1,233
up €1,233 (+14.0%), from €8,828 to €10,060
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 | €409,158 | €416,929 | +€7,771 | +1.9% |
| Fixed assets | 21/28 | €189,132 | €178,990 | -€10,142 | -5.4% |
| Tangible fixed assets | 22/27 | €189,132 | €178,990 | -€10,142 | -5.4% |
| Land and buildings | 22 | €153,276 | €136,861 | -€16,415 | -10.7% |
| Plant, machinery and equipment | 23 | €20,401 | €31,028 | +€10,628 | +52.1% |
| Furniture and vehicles | 24 | €15,455 | €11,101 | -€4,354 | -28.2% |
| Current assets | 29/58 | €220,026 | €237,938 | +€17,912 | +8.1% |
| Amounts receivable within one year | 40/41 | €6,498 | €3,623 | -€2,875 | -44.2% |
| Trade receivables | 40 | €2,765 | €22 | -€2,743 | -99.2% |
| Other amounts receivable | 41 | €3,733 | €3,602 | -€132 | -3.5% |
| Current investments | 50/53 | €8,588 | - | -€8,588 | |
| Cash at bank and in hand | 54/58 | €204,706 | €234,076 | +€29,370 | +14.3% |
| Deferred charges and accrued income | 490/1 | €234 | €239 | +€5 | +2.0% |
| Total equity and liabilities | 10/49 | €409,158 | €416,929 | +€7,771 | +1.9% |
| Equity | 10/15 | €341,331 | €366,903 | +€25,572 | +7.5% |
| Contributions | 10/11 | €89,000 | €89,000 | = | 0.0% |
| Capital | 10 | €89,000 | €89,000 | = | 0.0% |
| Issued capital | 100 | €89,000 | €89,000 | = | 0.0% |
| Revaluation surpluses | 12 | €25,632 | €21,554 | -€4,078 | -15.9% |
| Reserves | 13 | €226,626 | €255,704 | +€29,078 | +12.8% |
| Non-distributable reserves | 130/1 | €41,523 | €45,601 | +€4,078 | +9.8% |
| Legal reserve | 130 | €8,900 | €8,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €32,623 | €36,701 | +€4,078 | +12.5% |
| Distributable reserves | 133 | €185,103 | €210,103 | +€25,000 | +13.5% |
| Profit (loss) carried forward | 14 | €73 | €645 | +€572 | +784% |
| Amounts payable | 17/49 | €67,827 | €50,025 | -€17,802 | -26.2% |
| Amounts payable within one year | 42/48 | €64,675 | €44,246 | -€20,429 | -31.6% |
| Trade debts | 44 | €38,786 | €23,189 | -€15,597 | -40.2% |
| Suppliers | 440/4 | €38,786 | €23,189 | -€15,597 | -40.2% |
| Taxes, remuneration and social security | 45 | €12,730 | €7,459 | -€5,270 | -41.4% |
| Taxes | 450/3 | €12,730 | €7,459 | -€5,270 | -41.4% |
| Other amounts payable | 47/48 | €13,159 | €13,597 | +€438 | +3.3% |
| Accrued charges and deferred income | 492/3 | €3,152 | €5,780 | +€2,628 | +83.4% |
| Non-recurring operating income | 76A | €2,089 | - | -€2,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,235 | €33,856 | +€1,622 | +5.0% |
| Other operating charges | 640/8 | €8,828 | €10,060 | +€1,233 | +14.0% |
| Gross operating margin | 9900 | €101,367 | €83,373 | -€17,993 | -17.8% |
| Operating profit (loss) | 9901 | €60,305 | €39,457 | -€20,848 | -34.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €135 | €186 | +€51 | +37.7% |
| Recurring financial charges | 65 | €135 | €186 | +€51 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €60,170 | €39,271 | -€20,899 | -34.7% |
| Income taxes | 67/77 | €20,611 | €13,698 | -€6,912 | -33.5% |
| Profit (loss) for the period | 9904 | €39,559 | €25,572 | -€13,987 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,559 | €25,572 | -€13,987 | -35.4% |
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 25 October 2026 via checked.be.