PROMUNIO: 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.
PROMUNIO
Largest movements
- Cash -€7,312
down €7,312 (-2.9%), from €253,474 to €246,161
mainly Contributions, distributions and other (-€275,000) and Stocks and contracts (-€6,681)
- Stocks and contracts +€6,681
up €6,681 (+37.7%), from €17,718 to €24,398
- Profit (loss) carried forward -€275,313
down €275,313 (-99.9%), from €275,727 to €413
- Other debts +€233,750
new in 2025: €233,750
- Tax, wage and social debts +€41,250
up €41,250, from €0 to €41,250
- Financial income -€624
down €624 (-22.7%), from €2,750 to €2,126
- Gross operating margin -€379
down €379 (-26.0%), from -€1,459 to -€1,838
- Financial charges -€198
down €198 (-63.2%), from €313 to €115
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 | €285,824 | €287,182 | +€1,359 | +0.5% |
| Current assets | 29/58 | €285,824 | €287,182 | +€1,359 | +0.5% |
| Stocks and contracts in progress | 3 | €17,718 | €24,398 | +€6,681 | +37.7% |
| Stocks | 30/36 | €17,718 | €24,398 | +€6,681 | +37.7% |
| Amounts receivable within one year | 40/41 | €14,632 | €16,612 | +€1,980 | +13.5% |
| Other amounts receivable | 41 | €14,632 | €16,612 | +€1,980 | +13.5% |
| Cash at bank and in hand | 54/58 | €253,474 | €246,161 | -€7,312 | -2.9% |
| Deferred charges and accrued income | 490/1 | - | €11 | +€11 | |
| Total equity and liabilities | 10/49 | €285,824 | €287,182 | +€1,359 | +0.5% |
| Equity | 10/15 | €285,727 | €10,413 | -€275,313 | -96.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €275,727 | €413 | -€275,313 | -99.9% |
| Amounts payable | 17/49 | €97 | €276,769 | +€276,672 | +284,964% |
| Amounts payable within one year | 42/48 | €97 | €276,769 | +€276,672 | +284,964% |
| Trade debts | 44 | €97 | €1,769 | +€1,672 | +1,722% |
| Suppliers | 440/4 | €97 | €1,769 | +€1,672 | +1,722% |
| Taxes, remuneration and social security | 45 | €0 | €41,250 | +€41,250 | |
| Taxes | 450/3 | €0 | €41,250 | +€41,250 | |
| Other amounts payable | 47/48 | - | €233,750 | +€233,750 | |
| Other operating charges | 640/8 | €474 | €486 | +€12 | +2.5% |
| Gross operating margin | 9900 | -€1,459 | -€1,838 | -€379 | -26.0% |
| Operating profit (loss) | 9901 | -€1,933 | -€2,324 | -€391 | -20.2% |
| Financial income | 75/76B | €2,750 | €2,126 | -€624 | -22.7% |
| Recurring financial income | 75 | €2,750 | €2,126 | -€624 | -22.7% |
| Financial charges | 65/66B | €313 | €115 | -€198 | -63.2% |
| Recurring financial charges | 65 | €313 | €115 | -€198 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €504 | -€313 | -€817 | |
| Profit (loss) for the period | 9904 | €504 | -€313 | -€817 | |
| Profit (loss) for the period to be appropriated | 9905 | €504 | -€313 | -€817 |
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.