PRODEBA: 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.
PRODEBA
Largest movements
- Cash +€58,500
up €58,500 (+99.4%), from €58,838 to €117,338
mainly Other debts (+€128,637) and Net result for the year (+€57,897)
- Reserves -€129,618
down €129,618 (-63.3%), from €204,814 to €75,196
- Other debts +€128,637
up €128,637 (+277.1%), from €46,428 to €175,065
- Profit (loss) carried forward +€57,038
up €57,038 (+211.8%), from €26,928 to €83,966
- Gross operating margin +€8,704
up €8,704 (+13.5%), from €64,651 to €73,355
- Depreciation -€5,962
down €5,962 (-63.1%), from €9,449 to €3,487
- Financial income +€5,764
up €5,764 (+1786.1%), from €323 to €6,087
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 | €291,575 | €348,841 | +€57,266 | +19.6% |
| Fixed assets | 21/28 | €4,771 | €2,303 | -€2,468 | -51.7% |
| Tangible fixed assets | 22/27 | €4,141 | €1,673 | -€2,468 | -59.6% |
| Furniture and vehicles | 24 | €4,141 | €1,673 | -€2,468 | -59.6% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €286,804 | €346,538 | +€59,734 | +20.8% |
| Amounts receivable within one year | 40/41 | €15,433 | €16,910 | +€1,477 | +9.6% |
| Trade receivables | 40 | €14,520 | €15,428 | +€908 | +6.3% |
| Other amounts receivable | 41 | €913 | €1,483 | +€569 | +62.3% |
| Current investments | 50/53 | €210,313 | €210,313 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,838 | €117,338 | +€58,500 | +99.4% |
| Deferred charges and accrued income | 490/1 | €2,220 | €1,977 | -€243 | -10.9% |
| Total equity and liabilities | 10/49 | €291,575 | €348,841 | +€57,266 | +19.6% |
| Equity | 10/15 | €237,942 | €165,362 | -€72,580 | -30.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €204,814 | €75,196 | -€129,618 | -63.3% |
| Distributable reserves | 133 | €204,814 | €75,196 | -€129,618 | -63.3% |
| Profit (loss) carried forward | 14 | €26,928 | €83,966 | +€57,038 | +211.8% |
| Amounts payable | 17/49 | €53,633 | €183,479 | +€129,846 | +242.1% |
| Amounts payable within one year | 42/48 | €52,136 | €181,378 | +€129,242 | +247.9% |
| Trade debts | 44 | €692 | €912 | +€220 | +31.7% |
| Suppliers | 440/4 | €692 | €912 | +€220 | +31.7% |
| Taxes, remuneration and social security | 45 | €5,016 | €5,401 | +€385 | +7.7% |
| Taxes | 450/3 | €5,016 | €5,401 | +€385 | +7.7% |
| Other amounts payable | 47/48 | €46,428 | €175,065 | +€128,637 | +277.1% |
| Accrued charges and deferred income | 492/3 | €1,497 | €2,102 | +€605 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,449 | €3,487 | -€5,962 | -63.1% |
| Other operating charges | 640/8 | €437 | €403 | -€35 | -8.0% |
| Gross operating margin | 9900 | €64,651 | €73,355 | +€8,704 | +13.5% |
| Operating profit (loss) | 9901 | €54,764 | €69,466 | +€14,701 | +26.8% |
| Financial income | 75/76B | €323 | €6,087 | +€5,764 | +1786.1% |
| Recurring financial income | 75 | €323 | €6,087 | +€5,764 | +1786.1% |
| Financial charges | 65/66B | €1,722 | €2,268 | +€546 | +31.7% |
| Recurring financial charges | 65 | €1,722 | €2,268 | +€546 | +31.7% |
| Profit (loss) for the period before taxes | 9903 | €53,365 | €73,285 | +€19,920 | +37.3% |
| Income taxes | 67/77 | €15,159 | €15,388 | +€229 | +1.5% |
| Profit (loss) for the period | 9904 | €38,206 | €57,897 | +€19,691 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,206 | €57,897 | +€19,691 | +51.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.