PRODECCON: 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.
PRODECCON
Largest movements
- Stocks and contracts +€322,165
new in 2025: €322,165
- Current investments -€100,000
down €100,000 (-40.0%), from €250,000 to €150,000
- Tangible fixed assets -€21,626
down €21,626 (-20.9%), from €103,488 to €81,862
of which Furniture and vehicles: -€19,360
- Cash +€15,188
up €15,188 (+74.6%), from €20,353 to €35,542
mainly Short-term financial debts (+€210,000) and Current investments (+€100,000)
- Short-term financial debts +€210,000
new in 2025: €210,000
- Trade debts +€22,415
up €22,415 (+1,436%), from €1,560 to €23,976
- Debts after one year -€15,843
down €15,843 (-30.8%), from €51,489 to €35,646
- Depreciation -€7,902
down €7,902 (-23.7%), from €33,290 to €25,388
- Gross operating margin -€2,436
down €2,436 (-3.8%), from €63,710 to €61,274
- Other operating charges +€2,035
up €2,035 (+168%), from €1,213 to €3,248
- Financial charges +€1,048
up €1,048 (+33.0%), from €3,172 to €4,220
- Taxes +€984
up €984 (+29.5%), from €3,337 to €4,320
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 | €430,723 | €650,778 | +€220,055 | +51.1% |
| Fixed assets | 21/28 | €103,488 | €81,862 | -€21,626 | -20.9% |
| Tangible fixed assets | 22/27 | €103,488 | €81,862 | -€21,626 | -20.9% |
| Land and buildings | 22 | €17,087 | €14,906 | -€2,181 | -12.8% |
| Plant, machinery and equipment | 23 | €5,733 | €5,648 | -€85 | -1.5% |
| Furniture and vehicles | 24 | €80,668 | €61,308 | -€19,360 | -24.0% |
| Current assets | 29/58 | €327,235 | €568,916 | +€241,680 | +73.9% |
| Stocks and contracts in progress | 3 | - | €322,165 | +€322,165 | |
| Stocks | 30/36 | - | €322,165 | +€322,165 | |
| Amounts receivable within one year | 40/41 | €51,607 | €58,067 | +€6,461 | +12.5% |
| Trade receivables | 40 | €51,607 | €58,067 | +€6,461 | +12.5% |
| Current investments | 50/53 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €20,353 | €35,542 | +€15,188 | +74.6% |
| Deferred charges and accrued income | 490/1 | €5,275 | €3,142 | -€2,133 | -40.4% |
| Total equity and liabilities | 10/49 | €430,723 | €650,778 | +€220,055 | +51.1% |
| Equity | 10/15 | €321,510 | €326,606 | +€5,095 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,860 | €217,860 | = | 0.0% |
| Distributable reserves | 133 | €217,860 | €217,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,050 | €90,146 | +€5,095 | +6.0% |
| Amounts payable | 17/49 | €109,213 | €324,172 | +€214,959 | +197% |
| Amounts payable after more than one year | 17 | €51,489 | €35,646 | -€15,843 | -30.8% |
| Financial debts | 170/4 | €51,489 | €35,646 | -€15,843 | -30.8% |
| Amounts payable within one year | 42/48 | €57,724 | €288,526 | +€230,802 | +400% |
| Current portion of amounts payable after more than one year | 42 | €15,843 | €15,843 | = | 0.0% |
| Financial debts | 43 | - | €210,000 | +€210,000 | |
| Credit institutions | 430/8 | - | €210,000 | +€210,000 | |
| Trade debts | 44 | €1,560 | €23,976 | +€22,415 | +1,436% |
| Suppliers | 440/4 | €1,560 | €23,976 | +€22,415 | +1,436% |
| Taxes, remuneration and social security | 45 | €15,620 | €19,168 | +€3,547 | +22.7% |
| Taxes | 450/3 | €9,775 | €13,209 | +€3,434 | +35.1% |
| Remuneration and social security | 454/9 | €5,846 | €5,959 | +€114 | +1.9% |
| Other amounts payable | 47/48 | €24,701 | €19,540 | -€5,161 | -20.9% |
| Remuneration, social security and pensions | 62 | €18,375 | €19,002 | +€628 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,290 | €25,388 | -€7,902 | -23.7% |
| Other operating charges | 640/8 | €1,213 | €3,248 | +€2,035 | +168% |
| Gross operating margin | 9900 | €63,710 | €61,274 | -€2,436 | -3.8% |
| Operating profit (loss) | 9901 | €10,832 | €13,636 | +€2,804 | +25.9% |
| Financial charges | 65/66B | €3,172 | €4,220 | +€1,048 | +33.0% |
| Recurring financial charges | 65 | €3,172 | €4,220 | +€1,048 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €7,659 | €9,416 | +€1,756 | +22.9% |
| Income taxes | 67/77 | €3,337 | €4,320 | +€984 | +29.5% |
| Profit (loss) for the period | 9904 | €4,323 | €5,095 | +€773 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,323 | €5,095 | +€773 | +17.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.