PROMCOMM: what changed
"PROMCOMM"
Largest movements
- Receivables within one year +€16,568
up €16,568 (+18.9%), from €87,468 to €104,036
of which Other amounts receivable: +€21,436
- Cash +€4,563
up €4,563 (+8.3%), from €55,183 to €59,746
mainly Net result for the year (+€29,046) and Accrued charges and deferred income (+€25)
- Deferred charges and accrued income +€3,674
up €3,674 (+158%), from €2,324 to €5,998
- Reserves +€29,046
up €29,046 (+22.8%), from €127,399 to €156,445
- Trade debts -€2,635
down €2,635 (-70.3%), from €3,750 to €1,115
- Taxes +€3,119
up €3,119 (+27.3%), from €11,409 to €14,528
- Financial income +€2,044
up €2,044 (+83.3%), from €2,454 to €4,498
- Financial charges -€2,018
down €2,018 (-91.1%), from €2,216 to €198
of which Non-recurring financial charges: -€1,971
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,975 | €169,780 | +€24,804 | +17.1% |
| Current assets | 29/58 | €144,975 | €169,780 | +€24,804 | +17.1% |
| Amounts receivable within one year | 40/41 | €87,468 | €104,036 | +€16,568 | +18.9% |
| Trade receivables | 40 | €12,673 | €7,805 | -€4,868 | -38.4% |
| Other amounts receivable | 41 | €74,795 | €96,231 | +€21,436 | +28.7% |
| Cash at bank and in hand | 54/58 | €55,183 | €59,746 | +€4,563 | +8.3% |
| Deferred charges and accrued income | 490/1 | €2,324 | €5,998 | +€3,674 | +158% |
| Total equity and liabilities | 10/49 | €144,975 | €169,780 | +€24,804 | +17.1% |
| Equity | 10/15 | €129,899 | €158,945 | +€29,046 | +22.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €127,399 | €156,445 | +€29,046 | +22.8% |
| Distributable reserves | 133 | €127,399 | €156,445 | +€29,046 | +22.8% |
| Amounts payable | 17/49 | €15,077 | €10,834 | -€4,242 | -28.1% |
| Amounts payable within one year | 42/48 | €15,077 | €10,809 | -€4,267 | -28.3% |
| Trade debts | 44 | €3,750 | €1,115 | -€2,635 | -70.3% |
| Suppliers | 440/4 | €3,750 | €1,115 | -€2,635 | -70.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,326 | €9,694 | -€1,632 | -14.4% |
| Taxes | 450/3 | €8,826 | €9,694 | +€868 | +9.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Other operating charges | 640/8 | €0 | €301 | +€301 | |
| Gross operating margin | 9900 | €39,564 | €39,576 | +€12 | 0.0% |
| Operating profit (loss) | 9901 | €39,564 | €39,275 | -€289 | -0.7% |
| Financial income | 75/76B | €2,454 | €4,498 | +€2,044 | +83.3% |
| Recurring financial income | 75 | €2,454 | €4,498 | +€2,044 | +83.3% |
| Financial charges | 65/66B | €2,216 | €198 | -€2,018 | -91.1% |
| Recurring financial charges | 65 | €246 | €198 | -€47 | -19.3% |
| Non-recurring financial charges | 66B | €1,971 | - | -€1,971 | |
| Profit (loss) for the period before taxes | 9903 | €39,801 | €43,575 | +€3,774 | +9.5% |
| Income taxes | 67/77 | €11,409 | €14,528 | +€3,119 | +27.3% |
| Profit (loss) for the period | 9904 | €28,392 | €29,046 | +€655 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,392 | €29,046 | +€655 | +2.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.