PRODECOM: 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.
PRODECOM
Largest movements
- Cash -€431,098
down €431,098 (-85.3%), from €505,292 to €74,194
mainly Contributions, distributions and other (-€402,000) and Stocks and contracts (-€170,626)
- Stocks and contracts +€170,626
up €170,626 (+566.6%), from €30,113 to €200,740
- Financial fixed assets +€46,000
up €46,000 (+3.0%), from €1.5m to €1.6m
- Receivables after one year -€30,200
down €30,200 (-100.0%), from €30,200 to €0
- Receivables within one year -€26,128
down €26,128 (-30.4%), from €86,082 to €59,954
of which Other amounts receivable: -€26,128
- Reserves -€498,000
down €498,000 (-33.7%), from €1.5m to €979,100
of which Distributable reserves: -€498,000
- Other debts +€220,830
up €220,830 (+4849.8%), from €4,553 to €225,384
- Financial income -€13,258
down €13,258 (-72.9%), from €18,191 to €4,933
- Depreciation +€9,445
up €9,445 (+76.4%), from €12,368 to €21,813
- Gross operating margin -€5,534
down €5,534 (-9.0%), from -€61,640 to -€67,173
- Financial charges +€1,210
up €1,210 (+15.8%), from €7,655 to €8,865
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 | €2,273,390 | €1,982,777 | -€290,614 | -12.8% |
| Fixed assets | 21/28 | €1,619,896 | €1,645,261 | +€25,365 | +1.6% |
| Tangible fixed assets | 22/27 | €95,058 | €74,423 | -€20,635 | -21.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €95,058 | €74,423 | -€20,635 | -21.7% |
| Financial fixed assets | 28 | €1,524,838 | €1,570,838 | +€46,000 | +3.0% |
| Current assets | 29/58 | €653,494 | €337,516 | -€315,978 | -48.4% |
| Amounts receivable after more than one year | 29 | €30,200 | €0 | -€30,200 | -100.0% |
| Other amounts receivable | 291 | €30,200 | €0 | -€30,200 | -100.0% |
| Stocks and contracts in progress | 3 | €30,113 | €200,740 | +€170,626 | +566.6% |
| Stocks | 30/36 | €30,113 | €200,740 | +€170,626 | +566.6% |
| Amounts receivable within one year | 40/41 | €86,082 | €59,954 | -€26,128 | -30.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €86,082 | €59,954 | -€26,128 | -30.4% |
| Cash at bank and in hand | 54/58 | €505,292 | €74,194 | -€431,098 | -85.3% |
| Deferred charges and accrued income | 490/1 | €1,807 | €2,629 | +€821 | +45.5% |
| Total equity and liabilities | 10/49 | €2,273,390 | €1,982,777 | -€290,614 | -12.8% |
| Equity | 10/15 | €1,563,685 | €1,066,012 | -€497,673 | -31.8% |
| Contributions | 10/11 | €86,000 | €86,000 | = | 0.0% |
| Capital | 10 | €86,000 | €86,000 | = | 0.0% |
| Issued capital | 100 | €86,000 | €86,000 | = | 0.0% |
| Reserves | 13 | €1,477,100 | €979,100 | -€498,000 | -33.7% |
| Non-distributable reserves | 130/1 | €8,600 | €8,600 | = | 0.0% |
| Legal reserve | 130 | €8,600 | €8,600 | = | 0.0% |
| Distributable reserves | 133 | €1,468,500 | €970,500 | -€498,000 | -33.9% |
| Profit (loss) carried forward | 14 | €585 | €912 | +€327 | +56.0% |
| Amounts payable | 17/49 | €709,706 | €916,765 | +€207,059 | +29.2% |
| Amounts payable after more than one year | 17 | €680,330 | €669,103 | -€11,227 | -1.7% |
| Financial debts | 170/4 | €50,330 | €36,603 | -€13,727 | -27.3% |
| Other amounts payable | 178/9 | €630,000 | €632,500 | +€2,500 | +0.4% |
| Amounts payable within one year | 42/48 | €23,372 | €241,361 | +€217,990 | +932.7% |
| Current portion of amounts payable after more than one year | 42 | €13,231 | €13,727 | +€495 | +3.7% |
| Trade debts | 44 | €3,087 | €2,251 | -€836 | -27.1% |
| Suppliers | 440/4 | €3,087 | €2,251 | -€836 | -27.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,500 | €0 | -€2,500 | -100.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €4,553 | €225,384 | +€220,830 | +4849.8% |
| Accrued charges and deferred income | 492/3 | €6,004 | €6,300 | +€296 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,368 | €21,813 | +€9,445 | +76.4% |
| Other operating charges | 640/8 | €2,454 | €2,268 | -€186 | -7.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€61,640 | -€67,173 | -€5,534 | -9.0% |
| Operating profit (loss) | 9901 | -€76,462 | -€91,254 | -€14,793 | -19.3% |
| Financial income | 75/76B | €18,191 | €4,933 | -€13,258 | -72.9% |
| Recurring financial income | 75 | €18,191 | €4,933 | -€13,258 | -72.9% |
| Financial charges | 65/66B | €7,655 | €8,865 | +€1,210 | +15.8% |
| Recurring financial charges | 65 | €7,655 | €8,865 | +€1,210 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | -€65,925 | -€95,186 | -€29,261 | -44.4% |
| Income taxes | 67/77 | €648 | €487 | -€162 | -24.9% |
| Profit (loss) for the period | 9904 | -€66,574 | -€95,673 | -€29,099 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,574 | -€95,673 | -€29,099 | -43.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.