PRODECC: 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.
PRODECC
Largest movements
- Tangible fixed assets -€302,187
down €302,187 (-42.9%), from €704,310 to €402,123
of which Plant, machinery and equipment: -€280,248
- Cash +€142,900
up €142,900 (+41.7%), from €342,985 to €485,884
mainly Depreciation (+€336,078) and Net result for the year (+€94,918)
- Stocks and contracts -€60,046
down €60,046 (-11.5%), from €524,076 to €464,030
- Receivables within one year +€52,036
up €52,036 (+78.1%), from €66,660 to €118,696
of which Trade receivables: +€33,735
- Debts after one year -€204,383
no longer reported in 2025 (was €204,383)
- Profit (loss) carried forward +€94,918
up €94,918 (+20.7%), from €458,187 to €553,104
- Current portion of long-term debt -€81,693
down €81,693 (-73.5%), from €111,075 to €29,383
- Trade debts +€35,624
up €35,624 (+5.4%), from €659,770 to €695,395
- Gross operating margin -€152,293
down €152,293 (-11.6%), from €1.3m to €1.2m
- Depreciation -€146,353
down €146,353 (-30.3%), from €482,431 to €336,078
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 | €1,638,030 | €1,470,733 | -€167,297 | -10.2% |
| Fixed assets | 21/28 | €704,310 | €402,123 | -€302,187 | -42.9% |
| Tangible fixed assets | 22/27 | €704,310 | €402,123 | -€302,187 | -42.9% |
| Land and buildings | 22 | €32,908 | €34,209 | +€1,301 | +4.0% |
| Plant, machinery and equipment | 23 | €605,180 | €324,932 | -€280,248 | -46.3% |
| Furniture and vehicles | 24 | €66,222 | €42,982 | -€23,240 | -35.1% |
| Current assets | 29/58 | €933,721 | €1,068,610 | +€134,890 | +14.4% |
| Stocks and contracts in progress | 3 | €524,076 | €464,030 | -€60,046 | -11.5% |
| Stocks | 30/36 | €524,076 | €464,030 | -€60,046 | -11.5% |
| Amounts receivable within one year | 40/41 | €66,660 | €118,696 | +€52,036 | +78.1% |
| Trade receivables | 40 | €322 | €34,057 | +€33,735 | +10481.3% |
| Other amounts receivable | 41 | €66,338 | €84,639 | +€18,301 | +27.6% |
| Cash at bank and in hand | 54/58 | €342,985 | €485,884 | +€142,900 | +41.7% |
| Total equity and liabilities | 10/49 | €1,638,030 | €1,470,733 | -€167,297 | -10.2% |
| Equity | 10/15 | €568,187 | €663,104 | +€94,918 | +16.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €458,187 | €553,104 | +€94,918 | +20.7% |
| Amounts payable | 17/49 | €1,069,844 | €807,629 | -€262,215 | -24.5% |
| Amounts payable after more than one year | 17 | €204,383 | - | -€204,383 | |
| Financial debts | 170/4 | €204,383 | - | -€204,383 | |
| Amounts payable within one year | 42/48 | €865,461 | €807,629 | -€57,833 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €111,075 | €29,383 | -€81,693 | -73.5% |
| Trade debts | 44 | €659,770 | €695,395 | +€35,624 | +5.4% |
| Suppliers | 440/4 | €659,770 | €695,395 | +€35,624 | +5.4% |
| Taxes, remuneration and social security | 45 | €94,615 | €82,852 | -€11,764 | -12.4% |
| Taxes | 450/3 | €14,751 | - | -€14,751 | |
| Remuneration and social security | 454/9 | €79,865 | €82,852 | +€2,987 | +3.7% |
| Remuneration, social security and pensions | 62 | €700,599 | €702,665 | +€2,066 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482,431 | €336,078 | -€146,353 | -30.3% |
| Other operating charges | 640/8 | €1,681 | €1,138 | -€544 | -32.3% |
| Gross operating margin | 9900 | €1,312,555 | €1,160,261 | -€152,293 | -11.6% |
| Operating profit (loss) | 9901 | €127,843 | €120,380 | -€7,463 | -5.8% |
| Financial income | 75/76B | €7,041 | €10,902 | +€3,861 | +54.8% |
| Recurring financial income | 75 | €7,041 | €10,902 | +€3,861 | +54.8% |
| Financial charges | 65/66B | €13,644 | €6,364 | -€7,280 | -53.4% |
| Recurring financial charges | 65 | €13,644 | €6,364 | -€7,280 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | €121,240 | €124,918 | +€3,678 | +3.0% |
| Income taxes | 67/77 | €34,751 | €30,000 | -€4,751 | -13.7% |
| Profit (loss) for the period | 9904 | €86,490 | €94,918 | +€8,428 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,490 | €94,918 | +€8,428 | +9.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.