PRO-EUDIET: what changed
Two fiscal 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.
PRO-EUDIET
Largest movements
- Current investments -€335,000
no longer reported in 2025 (was €335,000)
- Receivables after one year -€312,000
down €312,000 (-43.2%), from €722,625 to €410,625
- Financial fixed assets -€192,874
no longer reported in 2025 (was €192,874)
- Cash -€93,657
down €93,657 (-69.2%), from €135,399 to €41,742
mainly Debts after one year (-€990,959) and Contributions, distributions and other (-€136,920)
- Receivables within one year -€35,272
down €35,272 (-44.9%), from €78,611 to €43,339
of which Trade receivables: -€36,444
- Debts after one year -€990,959
down €990,959 (-83.2%), from €1.2m to €200,254
- Other debts +€146,549
up €146,549 (+995.7%), from €14,718 to €161,267
- Trade debts -€114,883
down €114,883 (-41.2%), from €279,157 to €164,274
- Reserves -€20,757
no longer reported in 2025 (was €20,757)
- Financial charges +€124,747
up €124,747 (+576.3%), from €21,646 to €146,393
- Taxes -€52,990
down €52,990 (-54.0%), from €98,084 to €45,094
- Gross operating margin -€46,190
down €46,190 (-13.1%), from €352,548 to €306,358
- Financial income -€16,132
down €16,132 (-38.7%), from €41,717 to €25,585
- Other operating charges -€7,058
down €7,058 (-80.3%), from €8,791 to €1,734
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.
Cash bridge derived
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 | €1,562,394 | €581,792 | -€980,602 | -62.8% |
| Fixed assets | 21/28 | €273,702 | €58,269 | -€215,432 | -78.7% |
| Tangible fixed assets | 22/27 | €80,828 | €58,269 | -€22,559 | -27.9% |
| Furniture and vehicles | 24 | €58,773 | €40,755 | -€18,018 | -30.7% |
| Other tangible fixed assets | 26 | €22,055 | €17,514 | -€4,541 | -20.6% |
| Financial fixed assets | 28 | €192,874 | - | -€192,874 | |
| Current assets | 29/58 | €1,288,692 | €523,523 | -€765,170 | -59.4% |
| Amounts receivable after more than one year | 29 | €722,625 | €410,625 | -€312,000 | -43.2% |
| Other amounts receivable | 291 | €722,625 | €410,625 | -€312,000 | -43.2% |
| Stocks and contracts in progress | 3 | - | €5,051 | +€5,051 | |
| Stocks | 30/36 | - | €5,051 | +€5,051 | |
| Amounts receivable within one year | 40/41 | €78,611 | €43,339 | -€35,272 | -44.9% |
| Trade receivables | 40 | €78,592 | €42,148 | -€36,444 | -46.4% |
| Other amounts receivable | 41 | €19 | €1,190 | +€1,172 | +6302.8% |
| Current investments | 50/53 | €335,000 | - | -€335,000 | |
| Cash at bank and in hand | 54/58 | €135,399 | €41,742 | -€93,657 | -69.2% |
| Deferred charges and accrued income | 490/1 | €17,057 | €22,766 | +€5,709 | +33.5% |
| Total equity and liabilities | 10/49 | €1,562,394 | €581,792 | -€980,602 | -62.8% |
| Equity | 10/15 | €39,307 | €18,550 | -€20,757 | -52.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €20,757 | - | -€20,757 | |
| Distributable reserves | 133 | €20,757 | - | -€20,757 | |
| Amounts payable | 17/49 | €1,523,087 | €563,242 | -€959,845 | -63.0% |
| Amounts payable after more than one year | 17 | €1,191,213 | €200,254 | -€990,959 | -83.2% |
| Financial debts | 170/4 | €1,191,213 | €200,254 | -€990,959 | -83.2% |
| Amounts payable within one year | 42/48 | €318,320 | €348,789 | +€30,469 | +9.6% |
| Trade debts | 44 | €279,157 | €164,274 | -€114,883 | -41.2% |
| Suppliers | 440/4 | €279,157 | €164,274 | -€114,883 | -41.2% |
| Taxes, remuneration and social security | 45 | €24,445 | €23,247 | -€1,197 | -4.9% |
| Taxes | 450/3 | €24,445 | €23,247 | -€1,197 | -4.9% |
| Other amounts payable | 47/48 | €14,718 | €161,267 | +€146,549 | +995.7% |
| Accrued charges and deferred income | 492/3 | €13,555 | €14,200 | +€645 | +4.8% |
| Non-recurring operating income | 76A | €6,670 | - | -€6,670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,979 | €22,559 | +€5,580 | +32.9% |
| Other operating charges | 640/8 | €8,791 | €1,734 | -€7,058 | -80.3% |
| Non-recurring operating charges | 66A | €1,387 | - | -€1,387 | |
| Gross operating margin | 9900 | €352,548 | €306,358 | -€46,190 | -13.1% |
| Operating profit (loss) | 9901 | €325,390 | €282,065 | -€43,324 | -13.3% |
| Financial income | 75/76B | €41,717 | €25,585 | -€16,132 | -38.7% |
| Recurring financial income | 75 | €41,717 | €25,585 | -€16,132 | -38.7% |
| Financial charges | 65/66B | €21,646 | €146,393 | +€124,747 | +576.3% |
| Recurring financial charges | 65 | €21,646 | €146,393 | +€124,747 | +576.3% |
| Profit (loss) for the period before taxes | 9903 | €345,461 | €161,257 | -€184,204 | -53.3% |
| Income taxes | 67/77 | €98,084 | €45,094 | -€52,990 | -54.0% |
| Profit (loss) for the period | 9904 | €247,377 | €116,163 | -€131,214 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €247,377 | €116,163 | -€131,214 | -53.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.