PROMAUTION: 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.
PROMAUTION
Largest movements
- Tangible fixed assets +€294,026
up €294,026 (+306%), from €96,083 to €390,109
of which Land and buildings: +€314,072
- Cash +€197,982
up €197,982 (+278%), from €71,190 to €269,172
mainly Debts after one year (+€338,254) and Net result for the year (+€124,879)
- Receivables within one year +€22,919
up €22,919 (+3.5%), from €650,075 to €672,994
of which Other amounts receivable: +€56,771
- Debts after one year +€338,254
up €338,254 (+1,532%), from €22,085 to €360,339
- Reserves +€125,000
up €125,000 (+17.5%), from €715,000 to €840,000
- Current portion of long-term debt +€27,147
up €27,147 (+219%), from €12,377 to €39,524
- Short-term financial debts +€17,593
up €17,593, from €0 to €17,593
- Depreciation +€31,524
up €31,524 (+157%), from €20,046 to €51,570
- Gross operating margin -€18,895
down €18,895 (-7.4%), from €255,041 to €236,146
- Taxes -€10,000
down €10,000 (-16.9%), from €59,094 to €49,094
- Financial charges +€6,699
up €6,699 (+200%), from €3,351 to €10,050
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 | €836,428 | €1,340,168 | +€503,740 | +60.2% |
| Fixed assets | 21/28 | €102,961 | €395,681 | +€292,720 | +284% |
| Tangible fixed assets | 22/27 | €96,083 | €390,109 | +€294,026 | +306% |
| Land and buildings | 22 | - | €314,072 | +€314,072 | |
| Furniture and vehicles | 24 | €70,083 | €50,037 | -€20,046 | -28.6% |
| Other tangible fixed assets | 26 | €26,000 | €26,000 | = | 0.0% |
| Financial fixed assets | 28 | €6,878 | €5,572 | -€1,306 | -19.0% |
| Current assets | 29/58 | €733,467 | €944,487 | +€211,020 | +28.8% |
| Amounts receivable within one year | 40/41 | €650,075 | €672,994 | +€22,919 | +3.5% |
| Trade receivables | 40 | €93,250 | €59,398 | -€33,852 | -36.3% |
| Other amounts receivable | 41 | €556,825 | €613,596 | +€56,771 | +10.2% |
| Current investments | 50/53 | €10,000 | €0 | -€10,000 | -100% |
| Cash at bank and in hand | 54/58 | €71,190 | €269,172 | +€197,982 | +278% |
| Deferred charges and accrued income | 490/1 | €2,202 | €2,321 | +€118 | +5.4% |
| Total equity and liabilities | 10/49 | €836,428 | €1,340,168 | +€503,740 | +60.2% |
| Equity | 10/15 | €727,594 | €858,673 | +€131,079 | +18.0% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €715,000 | €840,000 | +€125,000 | +17.5% |
| Distributable reserves | 133 | €715,000 | €840,000 | +€125,000 | +17.5% |
| Profit (loss) carried forward | 14 | €194 | €73 | -€121 | -62.3% |
| Amounts payable | 17/49 | €108,834 | €481,495 | +€372,661 | +342% |
| Amounts payable after more than one year | 17 | €22,085 | €360,339 | +€338,254 | +1,532% |
| Financial debts | 170/4 | €22,085 | €360,339 | +€338,254 | +1,532% |
| Amounts payable within one year | 42/48 | €86,749 | €121,157 | +€34,408 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €12,377 | €39,524 | +€27,147 | +219% |
| Financial debts | 43 | €0 | €17,593 | +€17,593 | |
| Credit institutions | 430/8 | €0 | €17,593 | +€17,593 | |
| Trade debts | 44 | €6,978 | €3,613 | -€3,365 | -48.2% |
| Suppliers | 440/4 | €6,978 | €3,613 | -€3,365 | -48.2% |
| Taxes, remuneration and social security | 45 | €67,394 | €60,426 | -€6,968 | -10.3% |
| Taxes | 450/3 | €67,394 | €60,426 | -€6,968 | -10.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €20,117 | €0 | -€20,117 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,046 | €51,570 | +€31,524 | +157% |
| Other operating charges | 640/8 | €1,540 | €1,407 | -€134 | -8.7% |
| Gross operating margin | 9900 | €255,041 | €236,146 | -€18,895 | -7.4% |
| Operating profit (loss) | 9901 | €233,454 | €183,169 | -€50,285 | -21.5% |
| Financial income | 75/76B | €566 | €854 | +€288 | +50.9% |
| Recurring financial income | 75 | €566 | €854 | +€288 | +50.9% |
| Financial charges | 65/66B | €3,351 | €10,050 | +€6,699 | +200% |
| Recurring financial charges | 65 | €3,351 | €10,050 | +€6,699 | +200% |
| Profit (loss) for the period before taxes | 9903 | €230,669 | €173,973 | -€56,696 | -24.6% |
| Income taxes | 67/77 | €59,094 | €49,094 | -€10,000 | -16.9% |
| Profit (loss) for the period | 9904 | €171,575 | €124,879 | -€46,696 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €171,575 | €124,879 | -€46,696 | -27.2% |
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 30 October 2026 via checked.be.