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
- Receivables within one year +€13,871
up €13,871 (+121%), from €11,499 to €25,371
of which Trade receivables: +€11,539
- Tangible fixed assets -€12,034
down €12,034 (-56.6%), from €21,256 to €9,222
- Cash -€6,312
down €6,312 (-15.2%), from €41,419 to €35,107
mainly Receivables within one year (-€13,871) and Debts after one year (-€10,348)
- Deferred charges and accrued income +€912
up €912, from €0 to €912
- Debts after one year -€10,348
down €10,348 (-100%), from €10,348 to €0
- Other debts -€5,294
down €5,294 (-35.8%), from €14,779 to €9,485
- Tax, wage and social debts +€5,215
up €5,215 (+128%), from €4,071 to €9,286
- Reserves +€4,878
up €4,878 (+40.0%), from €12,209 to €17,087
- Trade debts +€1,474
up €1,474 (+43.0%), from €3,430 to €4,904
- Write-downs +€3,363
up €3,363, from -€2,866 to €497
- Gross operating margin +€680
up €680 (+3.2%), from €21,098 to €21,778
- Depreciation -€649
down €649 (-5.1%), from €12,683 to €12,034
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 | €74,174 | €70,611 | -€3,563 | -4.8% |
| Fixed assets | 21/28 | €21,256 | €9,222 | -€12,034 | -56.6% |
| Tangible fixed assets | 22/27 | €21,256 | €9,222 | -€12,034 | -56.6% |
| Furniture and vehicles | 24 | €21,256 | €9,222 | -€12,034 | -56.6% |
| Current assets | 29/58 | €52,918 | €61,389 | +€8,471 | +16.0% |
| Amounts receivable within one year | 40/41 | €11,499 | €25,371 | +€13,871 | +121% |
| Trade receivables | 40 | €11,499 | €23,038 | +€11,539 | +100% |
| Other amounts receivable | 41 | €0 | €2,332 | +€2,332 | |
| Cash at bank and in hand | 54/58 | €41,419 | €35,107 | -€6,312 | -15.2% |
| Deferred charges and accrued income | 490/1 | €0 | €912 | +€912 | |
| Total equity and liabilities | 10/49 | €74,174 | €70,611 | -€3,563 | -4.8% |
| Equity | 10/15 | €30,809 | €35,687 | +€4,878 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,209 | €17,087 | +€4,878 | +40.0% |
| Distributable reserves | 133 | €12,209 | €17,087 | +€4,878 | +40.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €43,365 | €34,924 | -€8,441 | -19.5% |
| Amounts payable after more than one year | 17 | €10,348 | €0 | -€10,348 | -100% |
| Financial debts | 170/4 | €10,348 | €0 | -€10,348 | -100% |
| Amounts payable within one year | 42/48 | €33,017 | €34,924 | +€1,907 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €10,737 | €11,248 | +€511 | +4.8% |
| Trade debts | 44 | €3,430 | €4,904 | +€1,474 | +43.0% |
| Suppliers | 440/4 | €3,430 | €4,904 | +€1,474 | +43.0% |
| Taxes, remuneration and social security | 45 | €4,071 | €9,286 | +€5,215 | +128% |
| Taxes | 450/3 | €4,071 | €9,286 | +€5,215 | +128% |
| Other amounts payable | 47/48 | €14,779 | €9,485 | -€5,294 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,683 | €12,034 | -€649 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,866 | €497 | +€3,363 | |
| Other operating charges | 640/8 | €1,380 | €1,380 | -€0 | 0.0% |
| Gross operating margin | 9900 | €21,098 | €21,778 | +€680 | +3.2% |
| Operating profit (loss) | 9901 | €9,900 | €7,866 | -€2,034 | -20.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €497 | €333 | -€165 | -33.1% |
| Recurring financial charges | 65 | €497 | €333 | -€165 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €9,403 | €7,534 | -€1,870 | -19.9% |
| Income taxes | 67/77 | €2,533 | €2,656 | +€123 | +4.8% |
| Profit (loss) for the period | 9904 | €6,870 | €4,878 | -€1,992 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,870 | €4,878 | -€1,992 | -29.0% |
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.