POSITIV’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.
POSITIV’PROD
Largest movements
- Cash +€3,818
up €3,818 (+59.4%), from €6,427 to €10,245
mainly Other debts (+€9,011) and Trade debts (+€3,628)
- Tangible fixed assets -€2,540
down €2,540 (-47.5%), from €5,346 to €2,806
- Receivables within one year +€729
up €729 (+151%), from €484 to €1,213
- Other debts +€9,011
up €9,011 (+444%), from €2,030 to €11,041
- Profit (loss) carried forward -€7,631
down €7,631 (-22.5%), from -€33,902 to -€41,533
- Trade debts +€3,628
up €3,628 (+318%), from €1,142 to €4,771
- Tax, wage and social debts -€3,002
down €3,002 (-50.1%), from €5,987 to €2,985
- Gross operating margin -€6,051
down €6,051, from €1,263 to -€4,788
- Depreciation -€2,550
down €2,550 (-50.1%), from €5,090 to €2,540
- Taxes -€508
down €508 (-79.4%), from €640 to €132
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 | €12,258 | €14,264 | +€2,007 | +16.4% |
| Fixed assets | 21/28 | €5,346 | €2,806 | -€2,540 | -47.5% |
| Tangible fixed assets | 22/27 | €5,346 | €2,806 | -€2,540 | -47.5% |
| Furniture and vehicles | 24 | €5,346 | €2,806 | -€2,540 | -47.5% |
| Current assets | 29/58 | €6,911 | €11,458 | +€4,547 | +65.8% |
| Amounts receivable within one year | 40/41 | €484 | €1,213 | +€729 | +151% |
| Trade receivables | 40 | €484 | €1,213 | +€729 | +151% |
| Cash at bank and in hand | 54/58 | €6,427 | €10,245 | +€3,818 | +59.4% |
| Total equity and liabilities | 10/49 | €12,258 | €14,264 | +€2,007 | +16.4% |
| Equity | 10/15 | €3,098 | -€4,533 | -€7,631 | |
| Contributions | 10/11 | €37,000 | €37,000 | = | 0.0% |
| Capital | 10 | €37,000 | €37,000 | = | 0.0% |
| Issued capital | 100 | €37,000 | €37,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,902 | -€41,533 | -€7,631 | -22.5% |
| Amounts payable | 17/49 | €9,159 | €18,797 | +€9,638 | +105% |
| Amounts payable within one year | 42/48 | €9,159 | €18,797 | +€9,638 | +105% |
| Trade debts | 44 | €1,142 | €4,771 | +€3,628 | +318% |
| Suppliers | 440/4 | €1,142 | €4,771 | +€3,628 | +318% |
| Taxes, remuneration and social security | 45 | €5,987 | €2,985 | -€3,002 | -50.1% |
| Taxes | 450/3 | €5,987 | €2,985 | -€3,002 | -50.1% |
| Other amounts payable | 47/48 | €2,030 | €11,041 | +€9,011 | +444% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,090 | €2,540 | -€2,550 | -50.1% |
| Gross operating margin | 9900 | €1,263 | -€4,788 | -€6,051 | |
| Operating profit (loss) | 9901 | -€3,827 | -€7,329 | -€3,502 | -91.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +3,125% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3,125% |
| Financial charges | 65/66B | €184 | €172 | -€12 | -6.4% |
| Recurring financial charges | 65 | €184 | €172 | -€12 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,010 | -€7,499 | -€3,489 | -87.0% |
| Income taxes | 67/77 | €640 | €132 | -€508 | -79.4% |
| Profit (loss) for the period | 9904 | -€4,650 | -€7,631 | -€2,981 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,650 | -€7,631 | -€2,981 | -64.1% |
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 19 October 2026 via checked.be.