PRODAJA: 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.
PRODAJA
Largest movements
- Tangible fixed assets +€942,796
up €942,796 (+15270.5%), from €6,174 to €948,970
of which Land and buildings: +€933,750
- Receivables within one year -€36,071
down €36,071 (-38.9%), from €92,667 to €56,595
of which Other amounts receivable: -€70,426
- Debts after one year +€989,453
new in 2025: €989,453
- Profit (loss) carried forward -€137,982
down €137,982 (-623.5%), from -€22,129 to -€160,111
- Accrued charges and deferred income +€29,123
up €29,123 (+2425.0%), from €1,201 to €30,324
- Current portion of long-term debt +€27,613
new in 2025: €27,613
- Tax, wage and social debts -€22,935
down €22,935 (-97.0%), from €23,654 to €720
- Other operating charges +€118,994
up €118,994 (+37518.7%), from €317 to €119,311
- Gross operating margin -€47,148
down €47,148 (-65.2%), from €72,295 to €25,147
- Depreciation +€17,885
up €17,885 (+1146.5%), from €1,560 to €19,445
- Taxes -€16,460
down €16,460 (-53.4%), from €30,836 to €14,376
- Financial charges +€5,021
up €5,021 (+99.9%), from €5,026 to €10,047
of which Financial charges: +€9,367
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 | €114,693 | €1,007,951 | +€893,258 | +778.8% |
| Fixed assets | 21/28 | €6,174 | €948,970 | +€942,796 | +15270.5% |
| Tangible fixed assets | 22/27 | €6,174 | €948,970 | +€942,796 | +15270.5% |
| Land and buildings | 22 | - | €933,750 | +€933,750 | |
| Plant, machinery and equipment | 23 | €2,585 | €11,998 | +€9,413 | +364.2% |
| Furniture and vehicles | 24 | €3,589 | €3,222 | -€367 | -10.2% |
| Current assets | 29/58 | €108,519 | €58,981 | -€49,538 | -45.6% |
| Amounts receivable within one year | 40/41 | €92,667 | €56,595 | -€36,071 | -38.9% |
| Trade receivables | 40 | €19,359 | €53,714 | +€34,355 | +177.5% |
| Other amounts receivable | 41 | €73,307 | €2,882 | -€70,426 | -96.1% |
| Cash at bank and in hand | 54/58 | €8,738 | €886 | -€7,853 | -89.9% |
| Deferred charges and accrued income | 490/1 | €7,114 | €1,500 | -€5,614 | -78.9% |
| Total equity and liabilities | 10/49 | €114,693 | €1,007,951 | +€893,258 | +778.8% |
| Equity | 10/15 | €68,210 | -€69,773 | -€137,982 | |
| Reserves | 13 | €90,338 | €90,338 | = | 0.0% |
| Distributable reserves | 133 | €90,338 | €90,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,129 | -€160,111 | -€137,982 | -623.5% |
| Amounts payable | 17/49 | €46,483 | €1,077,723 | +€1.0m | +2218.5% |
| Amounts payable after more than one year | 17 | - | €989,453 | +€989,453 | |
| Financial debts | 170/4 | - | €989,453 | +€989,453 | |
| Amounts payable within one year | 42/48 | €45,282 | €57,946 | +€12,664 | +28.0% |
| Current portion of amounts payable after more than one year | 42 | - | €27,613 | +€27,613 | |
| Financial debts | 43 | - | €1,345 | +€1,345 | |
| Credit institutions | 430/8 | - | €1,345 | +€1,345 | |
| Trade debts | 44 | €21,628 | €28,268 | +€6,640 | +30.7% |
| Suppliers | 440/4 | €21,628 | €28,268 | +€6,640 | +30.7% |
| Taxes, remuneration and social security | 45 | €23,654 | €720 | -€22,935 | -97.0% |
| Taxes | 450/3 | €23,654 | €720 | -€22,935 | -97.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,201 | €30,324 | +€29,123 | +2425.0% |
| Non-recurring operating income | 76A | - | €1,440 | +€1,440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,560 | €19,445 | +€17,885 | +1146.5% |
| Other operating charges | 640/8 | €317 | €119,311 | +€118,994 | +37518.7% |
| Gross operating margin | 9900 | €72,295 | €25,147 | -€47,148 | -65.2% |
| Operating profit (loss) | 9901 | €70,418 | -€113,609 | -€184,027 | |
| Financial income | 75/76B | €35 | €49 | +€15 | +42.3% |
| Recurring financial income | 75 | €35 | €49 | +€15 | +42.3% |
| Financial charges | 65/66B | €5,026 | €10,047 | +€5,021 | +99.9% |
| Recurring financial charges | 65 | €680 | €10,047 | +€9,367 | +1377.1% |
| Non-recurring financial charges | 66B | €4,346 | €0 | -€4,346 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €65,427 | -€123,606 | -€189,033 | |
| Income taxes | 67/77 | €30,836 | €14,376 | -€16,460 | -53.4% |
| Profit (loss) for the period | 9904 | €34,591 | -€137,982 | -€172,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,591 | -€137,982 | -€172,573 |
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 11 October 2026 via checked.be.