PROMUSIC: 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.
PROMUSIC
Largest movements
- Cash -€1,347
down €1,347 (-7.8%), from €17,231 to €15,884
mainly Trade debts (-€8,940) and Investment in fixed assets (net) (-€3,849)
- Tangible fixed assets +€878
up €878 (+9.6%), from €9,099 to €9,976
of which Plant, machinery and equipment: +€1,197
- Trade debts -€8,940
down €8,940 (-90.9%), from €9,834 to €894
- Profit (loss) carried forward +€4,832
up €4,832 (+319.5%), from €1,512 to €6,344
- Tax, wage and social debts +€3,239
up €3,239 (+73.6%), from €4,401 to €7,641
- Other debts +€660
up €660 (+30.7%), from €2,148 to €2,807
- Gross operating margin +€9,512
up €9,512 (+309.5%), from €3,074 to €12,585
- Taxes +€2,150
up €2,150 (+438.6%), from €490 to €2,640
- Other operating charges +€623
up €623 (+41.6%), from €1,497 to €2,120
- Depreciation +€202
up €202 (+7.3%), from €2,769 to €2,971
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 | €38,355 | €38,145 | -€210 | -0.5% |
| Fixed assets | 21/28 | €15,849 | €16,726 | +€878 | +5.5% |
| Tangible fixed assets | 22/27 | €9,099 | €9,976 | +€878 | +9.6% |
| Plant, machinery and equipment | 23 | €7,184 | €8,381 | +€1,197 | +16.7% |
| Furniture and vehicles | 24 | €1,915 | €1,596 | -€319 | -16.7% |
| Financial fixed assets | 28 | €6,750 | €6,750 | = | 0.0% |
| Current assets | 29/58 | €22,506 | €21,419 | -€1,087 | -4.8% |
| Stocks and contracts in progress | 3 | €5,275 | €5,535 | +€260 | +4.9% |
| Stocks | 30/36 | €5,275 | €5,535 | +€260 | +4.9% |
| Cash at bank and in hand | 54/58 | €17,231 | €15,884 | -€1,347 | -7.8% |
| Total equity and liabilities | 10/49 | €38,355 | €38,145 | -€210 | -0.5% |
| Equity | 10/15 | €21,972 | €26,804 | +€4,832 | +22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,512 | €6,344 | +€4,832 | +319.5% |
| Amounts payable | 17/49 | €16,383 | €11,342 | -€5,041 | -30.8% |
| Amounts payable within one year | 42/48 | €16,383 | €11,342 | -€5,041 | -30.8% |
| Trade debts | 44 | €9,834 | €894 | -€8,940 | -90.9% |
| Suppliers | 440/4 | €9,834 | €894 | -€8,940 | -90.9% |
| Taxes, remuneration and social security | 45 | €4,401 | €7,641 | +€3,239 | +73.6% |
| Taxes | 450/3 | €4,401 | €7,641 | +€3,239 | +73.6% |
| Other amounts payable | 47/48 | €2,148 | €2,807 | +€660 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,769 | €2,971 | +€202 | +7.3% |
| Other operating charges | 640/8 | €1,497 | €2,120 | +€623 | +41.6% |
| Gross operating margin | 9900 | €3,074 | €12,585 | +€9,512 | +309.5% |
| Operating profit (loss) | 9901 | -€1,192 | €7,494 | +€8,686 | |
| Financial charges | 65/66B | €135 | €22 | -€113 | -83.4% |
| Recurring financial charges | 65 | €135 | €22 | -€113 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,327 | €7,472 | +€8,799 | |
| Income taxes | 67/77 | €490 | €2,640 | +€2,150 | +438.6% |
| Profit (loss) for the period | 9904 | -€1,818 | €4,832 | +€6,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,818 | €4,832 | +€6,649 |
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 12 October 2026 via checked.be.