Number 32 Prod: 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.
Number 32 Prod
Largest movements
- Cash -€54,657
down €54,657 (-51.4%), from €106,423 to €51,766
mainly Receivables within one year (-€23,199) and Net result for the year (-€17,341)
- Receivables within one year +€23,199
up €23,199 (+138%), from €16,869 to €40,068
of which Trade receivables: +€17,239
- Receivables after one year +€14,500
up €14,500 (+74.4%), from €19,500 to €34,000
- Tangible fixed assets -€9,616
down €9,616 (-28.9%), from €33,248 to €23,632
of which Furniture and vehicles: -€7,687
- Profit (loss) carried forward -€17,341
down €17,341 (-11.6%), from €149,751 to €132,410
- Trade debts -€5,301
down €5,301 (-50.5%), from €10,507 to €5,206
- Tax, wage and social debts -€3,579
down €3,579 (-54.4%), from €6,579 to €3,000
of which Taxes: -€4,594
- Gross operating margin -€28,372
down €28,372, from €22,904 to -€5,468
- Taxes -€2,494
down €2,494 (-90.2%), from €2,764 to €270
- Depreciation -€2,093
down €2,093 (-16.7%), from €12,568 to €10,475
- Other operating charges +€392
up €392 (+27.9%), from €1,405 to €1,796
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 | €176,041 | €149,676 | -€26,365 | -15.0% |
| Fixed assets | 21/28 | €33,248 | €23,632 | -€9,616 | -28.9% |
| Tangible fixed assets | 22/27 | €33,248 | €23,632 | -€9,616 | -28.9% |
| Plant, machinery and equipment | 23 | €2,020 | €783 | -€1,237 | -61.2% |
| Furniture and vehicles | 24 | €15,031 | €7,344 | -€7,687 | -51.1% |
| Other tangible fixed assets | 26 | €16,197 | €15,505 | -€692 | -4.3% |
| Current assets | 29/58 | €142,793 | €126,044 | -€16,749 | -11.7% |
| Amounts receivable after more than one year | 29 | €19,500 | €34,000 | +€14,500 | +74.4% |
| Other amounts receivable | 291 | €19,500 | €34,000 | +€14,500 | +74.4% |
| Amounts receivable within one year | 40/41 | €16,869 | €40,068 | +€23,199 | +138% |
| Trade receivables | 40 | €6,850 | €24,088 | +€17,239 | +252% |
| Other amounts receivable | 41 | €10,020 | €15,980 | +€5,960 | +59.5% |
| Cash at bank and in hand | 54/58 | €106,423 | €51,766 | -€54,657 | -51.4% |
| Deferred charges and accrued income | 490/1 | - | €210 | +€210 | |
| Total equity and liabilities | 10/49 | €176,041 | €149,676 | -€26,365 | -15.0% |
| Equity | 10/15 | €158,811 | €141,470 | -€17,341 | -10.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,860 | €2,860 | = | 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% |
| Distributable reserves | 133 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,751 | €132,410 | -€17,341 | -11.6% |
| Amounts payable | 17/49 | €17,230 | €8,206 | -€9,024 | -52.4% |
| Amounts payable within one year | 42/48 | €17,230 | €8,206 | -€9,024 | -52.4% |
| Trade debts | 44 | €10,507 | €5,206 | -€5,301 | -50.5% |
| Suppliers | 440/4 | €10,507 | €5,206 | -€5,301 | -50.5% |
| Taxes, remuneration and social security | 45 | €6,579 | €3,000 | -€3,579 | -54.4% |
| Taxes | 450/3 | €4,594 | - | -€4,594 | |
| Remuneration and social security | 454/9 | €1,985 | €3,000 | +€1,015 | +51.1% |
| Other amounts payable | 47/48 | €144 | - | -€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,568 | €10,475 | -€2,093 | -16.7% |
| Other operating charges | 640/8 | €1,405 | €1,796 | +€392 | +27.9% |
| Gross operating margin | 9900 | €22,904 | -€5,468 | -€28,372 | |
| Operating profit (loss) | 9901 | €8,932 | -€17,739 | -€26,671 | |
| Financial income | 75/76B | €900 | €844 | -€56 | -6.2% |
| Recurring financial income | 75 | €900 | €844 | -€56 | -6.2% |
| Financial charges | 65/66B | €152 | €176 | +€23 | +15.4% |
| Recurring financial charges | 65 | €152 | €176 | +€23 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €9,679 | -€17,071 | -€26,750 | |
| Income taxes | 67/77 | €2,764 | €270 | -€2,494 | -90.2% |
| Profit (loss) for the period | 9904 | €6,915 | -€17,341 | -€24,256 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,915 | -€17,341 | -€24,256 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.