Société en commandite simple PromoPat: 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.
Société en commandite simple PromoPat
Largest movements
- Cash -€5,414
down €5,414 (-97.2%), from €5,572 to €158
- Tangible fixed assets -€1,159
down €1,159 (-26.4%), from €4,397 to €3,238
- Debts after one year -€3,396
no longer reported in 2024 (was €3,396)
- Current portion of long-term debt -€3,333
no longer reported in 2024 (was €3,333)
- Other debts -€488
down €488 (-7.6%), from €6,402 to €5,913
- Trade debts +€459
up €459 (+8.2%), from €5,617 to €6,077
- Profit (loss) carried forward -€376
down €376 (-3.4%), from €11,049 to €10,672
- Gross operating margin -€6,099
down €6,099 (-74.7%), from €8,159 to €2,061
- Taxes -€2,629
no longer reported in 2024 (was €2,629)
- Other operating charges +€234
new in 2024: €234
- Financial charges +€83
up €83 (+31.2%), from €267 to €351
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,642 | €24,778 | -€6,864 | -21.7% |
| Fixed assets | 21/28 | €4,436 | €3,238 | -€1,198 | -27.0% |
| Tangible fixed assets | 22/27 | €4,397 | €3,238 | -€1,159 | -26.4% |
| Plant, machinery and equipment | 23 | €4,397 | €3,238 | -€1,159 | -26.4% |
| Financial fixed assets | 28 | €39 | - | -€39 | |
| Current assets | 29/58 | €27,207 | €21,540 | -€5,666 | -20.8% |
| Amounts receivable within one year | 40/41 | €21,342 | €21,053 | -€289 | -1.4% |
| Trade receivables | 40 | €20,950 | €20,950 | = | 0.0% |
| Other amounts receivable | 41 | €392 | €103 | -€289 | -73.7% |
| Cash at bank and in hand | 54/58 | €5,572 | €158 | -€5,414 | -97.2% |
| Deferred charges and accrued income | 490/1 | €293 | €329 | +€36 | +12.4% |
| Total equity and liabilities | 10/49 | €31,642 | €24,778 | -€6,864 | -21.7% |
| Equity | 10/15 | €11,599 | €11,222 | -€376 | -3.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Legal reserve | 130 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,049 | €10,672 | -€376 | -3.4% |
| Amounts payable | 17/49 | €20,044 | €13,556 | -€6,488 | -32.4% |
| Amounts payable after more than one year | 17 | €3,396 | - | -€3,396 | |
| Financial debts | 170/4 | €3,396 | - | -€3,396 | |
| Amounts payable within one year | 42/48 | €16,618 | €13,556 | -€3,062 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | - | -€3,333 | |
| Trade debts | 44 | €5,617 | €6,077 | +€459 | +8.2% |
| Suppliers | 440/4 | €5,617 | €6,077 | +€459 | +8.2% |
| Taxes, remuneration and social security | 45 | €1,266 | €1,566 | +€300 | +23.7% |
| Taxes | 450/3 | €1,266 | €1,566 | +€300 | +23.7% |
| Other amounts payable | 47/48 | €6,402 | €5,913 | -€488 | -7.6% |
| Accrued charges and deferred income | 492/3 | €30 | - | -€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €579 | €579 | = | 0.0% |
| Other operating charges | 640/8 | - | €234 | +€234 | |
| Gross operating margin | 9900 | €8,159 | €2,061 | -€6,099 | -74.7% |
| Operating profit (loss) | 9901 | €7,580 | €1,247 | -€6,333 | -83.5% |
| Financial charges | 65/66B | €267 | €351 | +€83 | +31.2% |
| Recurring financial charges | 65 | €267 | €351 | +€83 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €7,313 | €897 | -€6,416 | -87.7% |
| Income taxes | 67/77 | €2,629 | - | -€2,629 | |
| Profit (loss) for the period | 9904 | €4,683 | €897 | -€3,787 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,683 | €897 | -€3,787 | -80.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.