PROCESS PRODUCERS: 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.
PROCESS PRODUCERS
Largest movements
- Tangible fixed assets -€24,371
down €24,371 (-12.5%), from €195,646 to €171,275
of which Plant, machinery and equipment: -€17,525
- Stocks and contracts -€5,225
no longer reported in 2025 (was €5,225)
- Cash +€2,955
up €2,955 (+69.4%), from €4,258 to €7,213
mainly Depreciation (+€29,705) and Other debts (+€17,135)
- Debts after one year -€23,731
down €23,731 (-28.9%), from €82,113 to €58,382
- Reserves -€20,236
down €20,236 (-55.8%), from €36,244 to €16,008
of which Distributable reserves: -€20,236
- Other debts +€17,135
up €17,135 (+57.2%), from €29,968 to €47,103
- Advances received +€9,561
new in 2025: €9,561
- Trade debts -€7,216
down €7,216 (-78.9%), from €9,148 to €1,931
- Gross operating margin -€45,200
down €45,200 (-51.2%), from €88,341 to €43,141
- Staff costs -€45,044
no longer reported in 2025 (was €45,044)
- Other operating charges +€5,734
up €5,734 (+259%), from €2,215 to €7,949
- Depreciation -€4,915
down €4,915 (-14.2%), from €34,620 to €29,705
- Financial charges -€1,551
down €1,551 (-24.2%), from €6,403 to €4,852
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 | €206,296 | €178,488 | -€27,808 | -13.5% |
| Fixed assets | 21/28 | €195,646 | €171,275 | -€24,371 | -12.5% |
| Tangible fixed assets | 22/27 | €195,646 | €171,275 | -€24,371 | -12.5% |
| Land and buildings | 22 | €176,145 | €171,180 | -€4,966 | -2.8% |
| Plant, machinery and equipment | 23 | €17,621 | €95 | -€17,525 | -99.5% |
| Furniture and vehicles | 24 | €41 | - | -€41 | |
| Leasing and similar rights | 25 | €1,839 | - | -€1,839 | |
| Current assets | 29/58 | €10,650 | €7,213 | -€3,437 | -32.3% |
| Stocks and contracts in progress | 3 | €5,225 | - | -€5,225 | |
| Stocks | 30/36 | €5,225 | - | -€5,225 | |
| Amounts receivable within one year | 40/41 | €1,167 | - | -€1,167 | |
| Other amounts receivable | 41 | €1,167 | - | -€1,167 | |
| Cash at bank and in hand | 54/58 | €4,258 | €7,213 | +€2,955 | +69.4% |
| Total equity and liabilities | 10/49 | €206,296 | €178,488 | -€27,808 | -13.5% |
| Equity | 10/15 | €54,836 | €34,600 | -€20,236 | -36.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,244 | €16,008 | -€20,236 | -55.8% |
| Tax-exempt reserves | 132 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €34,844 | €14,608 | -€20,236 | -58.1% |
| Amounts payable | 17/49 | €151,460 | €143,888 | -€7,572 | -5.0% |
| Amounts payable after more than one year | 17 | €82,113 | €58,382 | -€23,731 | -28.9% |
| Financial debts | 170/4 | €82,113 | €58,382 | -€23,731 | -28.9% |
| Amounts payable within one year | 42/48 | €67,199 | €85,507 | +€18,308 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €18,911 | €23,731 | +€4,820 | +25.5% |
| Trade debts | 44 | €9,148 | €1,931 | -€7,216 | -78.9% |
| Suppliers | 440/4 | €9,148 | €1,931 | -€7,216 | -78.9% |
| Advances received on contracts in progress | 46 | - | €9,561 | +€9,561 | |
| Taxes, remuneration and social security | 45 | €9,172 | €3,180 | -€5,992 | -65.3% |
| Taxes | 450/3 | €6,208 | €3,180 | -€3,028 | -48.8% |
| Remuneration and social security | 454/9 | €2,964 | - | -€2,964 | |
| Other amounts payable | 47/48 | €29,968 | €47,103 | +€17,135 | +57.2% |
| Accrued charges and deferred income | 492/3 | €2,148 | - | -€2,148 | |
| Non-recurring operating income | 76A | - | €16,142 | +€16,142 | |
| Remuneration, social security and pensions | 62 | €45,044 | - | -€45,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,620 | €29,705 | -€4,915 | -14.2% |
| Other operating charges | 640/8 | €2,215 | €7,949 | +€5,734 | +259% |
| Gross operating margin | 9900 | €88,341 | €43,141 | -€45,200 | -51.2% |
| Operating profit (loss) | 9901 | €6,462 | €5,487 | -€975 | -15.1% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €6,403 | €4,852 | -€1,551 | -24.2% |
| Recurring financial charges | 65 | €6,403 | €4,852 | -€1,551 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €58 | €669 | +€611 | +1,046% |
| Income taxes | 67/77 | - | €143 | +€143 | |
| Profit (loss) for the period | 9904 | €58 | €526 | +€468 | +802% |
| Profit (loss) for the period to be appropriated | 9905 | €58 | €526 | +€468 | +802% |
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 24 October 2026 via checked.be.