PRODECOR INDUSTRIE: 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.
PRODECOR INDUSTRIE
Largest movements
- Deferred charges and accrued income +€17,559
up €17,559 (+850%), from €2,067 to €19,626
- Receivables within one year +€16,355
up €16,355 (+9.3%), from €176,139 to €192,494
of which Trade receivables: +€24,113
- Cash +€12,640
up €12,640 (+38.5%), from €32,820 to €45,460
mainly Trade debts (+€21,667) and Tax, wage and social debts (+€18,307)
- Current investments +€10,079
up €10,079 (+33.6%), from €30,040 to €40,119
- Tangible fixed assets -€5,695
down €5,695 (-20.2%), from €28,171 to €22,475
of which Plant, machinery and equipment: -€4,160
- Trade debts +€21,667
up €21,667 (+71.0%), from €30,519 to €52,185
- Tax, wage and social debts +€18,307
up €18,307 (+38.1%), from €48,108 to €66,415
of which Taxes: +€15,455
- Profit (loss) carried forward +€14,286
up €14,286 (+9.6%), from €149,568 to €163,854
- Other debts +€12,843
new in 2024: €12,843
- Accrued charges and deferred income -€12,843
no longer reported in 2024 (was €12,843)
- Depreciation -€36,705
down €36,705 (-71.9%), from €51,055 to €14,351
- Gross operating margin -€20,216
down €20,216 (-5.8%), from €350,850 to €330,634
- Financial income -€6,427
down €6,427 (-80.9%), from €7,939 to €1,513
- Write-downs +€5,808
new in 2024: €5,808
- Staff costs +€3,809
up €3,809 (+1.4%), from €278,732 to €282,541
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,210 | €363,497 | +€53,287 | +17.2% |
| Fixed assets | 21/28 | €28,528 | €22,832 | -€5,695 | -20.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €28,171 | €22,475 | -€5,695 | -20.2% |
| Land and buildings | 22 | €3,330 | €2,664 | -€666 | -20.0% |
| Plant, machinery and equipment | 23 | €23,927 | €19,767 | -€4,160 | -17.4% |
| Furniture and vehicles | 24 | €914 | €45 | -€870 | -95.1% |
| Financial fixed assets | 28 | €357 | €357 | = | 0.0% |
| Current assets | 29/58 | €281,683 | €340,665 | +€58,982 | +20.9% |
| Stocks and contracts in progress | 3 | €40,617 | €42,965 | +€2,348 | +5.8% |
| Stocks | 30/36 | €40,617 | €42,965 | +€2,348 | +5.8% |
| Amounts receivable within one year | 40/41 | €176,139 | €192,494 | +€16,355 | +9.3% |
| Trade receivables | 40 | €146,692 | €170,804 | +€24,113 | +16.4% |
| Other amounts receivable | 41 | €29,448 | €21,690 | -€7,758 | -26.3% |
| Current investments | 50/53 | €30,040 | €40,119 | +€10,079 | +33.6% |
| Cash at bank and in hand | 54/58 | €32,820 | €45,460 | +€12,640 | +38.5% |
| Deferred charges and accrued income | 490/1 | €2,067 | €19,626 | +€17,559 | +850% |
| Total equity and liabilities | 10/49 | €310,210 | €363,497 | +€53,287 | +17.2% |
| Equity | 10/15 | €217,768 | €232,054 | +€14,286 | +6.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,568 | €163,854 | +€14,286 | +9.6% |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,442 | €131,444 | +€39,001 | +42.2% |
| Amounts payable within one year | 42/48 | €79,599 | €131,444 | +€51,844 | +65.1% |
| Current portion of amounts payable after more than one year | 42 | €973 | - | -€973 | |
| Trade debts | 44 | €30,519 | €52,185 | +€21,667 | +71.0% |
| Suppliers | 440/4 | €30,519 | €52,185 | +€21,667 | +71.0% |
| Taxes, remuneration and social security | 45 | €48,108 | €66,415 | +€18,307 | +38.1% |
| Taxes | 450/3 | €17,156 | €32,611 | +€15,455 | +90.1% |
| Remuneration and social security | 454/9 | €30,952 | €33,805 | +€2,853 | +9.2% |
| Other amounts payable | 47/48 | - | €12,843 | +€12,843 | |
| Accrued charges and deferred income | 492/3 | €12,843 | - | -€12,843 | |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -66.7% |
| Remuneration, social security and pensions | 62 | €278,732 | €282,541 | +€3,809 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,055 | €14,351 | -€36,705 | -71.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,808 | +€5,808 | |
| Other operating charges | 640/8 | €1,410 | €3,516 | +€2,106 | +149% |
| Non-recurring operating charges | 66A | €31 | €1 | -€30 | -96.5% |
| Gross operating margin | 9900 | €350,850 | €330,634 | -€20,216 | -5.8% |
| Operating profit (loss) | 9901 | €19,622 | €24,417 | +€4,796 | +24.4% |
| Financial income | 75/76B | €7,939 | €1,513 | -€6,427 | -80.9% |
| Recurring financial income | 75 | €7,939 | €1,513 | -€6,427 | -80.9% |
| Financial charges | 65/66B | €3,645 | €1,129 | -€2,516 | -69.0% |
| Recurring financial charges | 65 | €3,645 | €1,129 | -€2,516 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | €23,916 | €24,801 | +€885 | +3.7% |
| Transfer from deferred taxes | 780 | €3,585 | - | -€3,585 | |
| Income taxes | 67/77 | €9,227 | €10,515 | +€1,288 | +14.0% |
| Profit (loss) for the period | 9904 | €18,273 | €14,286 | -€3,988 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,273 | €14,286 | -€3,988 | -21.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.