PRODELIS: 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.
PRODELIS
Largest movements
- Cash -€25,161
down €25,161 (-99.7%), from €25,240 to €79
mainly Net result for the year (-€65,616) and Debts after one year (-€13,131)
- Tangible fixed assets -€18,455
down €18,455 (-29.8%), from €61,957 to €43,502
of which Furniture and vehicles: -€18,455
- Profit (loss) carried forward -€65,616
down €65,616 (-125%), from -€52,364 to -€117,981
- Other debts +€35,353
up €35,353 (+71.7%), from €49,338 to €84,690
- Debts after one year -€13,131
down €13,131 (-79.6%), from €16,497 to €3,366
- Tax, wage and social debts -€8,011
down €8,011 (-93.2%), from €8,592 to €581
- Trade debts +€7,302
up €7,302 (+583%), from €1,253 to €8,555
- Gross operating margin -€33,822
down €33,822 (-357%), from -€9,476 to -€43,298
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 | €87,211 | €43,643 | -€43,568 | -50.0% |
| Fixed assets | 21/28 | €61,957 | €43,502 | -€18,455 | -29.8% |
| Tangible fixed assets | 22/27 | €61,957 | €43,502 | -€18,455 | -29.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €61,957 | €43,502 | -€18,455 | -29.8% |
| Current assets | 29/58 | €25,255 | €141 | -€25,113 | -99.4% |
| Amounts receivable within one year | 40/41 | €15 | €62 | +€47 | +311% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €15 | €62 | +€47 | +311% |
| Cash at bank and in hand | 54/58 | €25,240 | €79 | -€25,161 | -99.7% |
| Total equity and liabilities | 10/49 | €87,211 | €43,643 | -€43,568 | -50.0% |
| Equity | 10/15 | -€1,081 | -€66,698 | -€65,616 | -6,068% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,883 | €38,883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,023 | €37,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,364 | -€117,981 | -€65,616 | -125% |
| Amounts payable | 17/49 | €88,293 | €110,341 | +€22,048 | +25.0% |
| Amounts payable after more than one year | 17 | €16,497 | €3,366 | -€13,131 | -79.6% |
| Financial debts | 170/4 | €16,497 | €3,366 | -€13,131 | -79.6% |
| Amounts payable within one year | 42/48 | €71,796 | €106,957 | +€35,161 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €12,613 | €13,131 | +€517 | +4.1% |
| Trade debts | 44 | €1,253 | €8,555 | +€7,302 | +583% |
| Suppliers | 440/4 | €1,253 | €8,555 | +€7,302 | +583% |
| Taxes, remuneration and social security | 45 | €8,592 | €581 | -€8,011 | -93.2% |
| Taxes | 450/3 | €8,592 | €581 | -€8,011 | -93.2% |
| Other amounts payable | 47/48 | €49,338 | €84,690 | +€35,353 | +71.7% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,467 | €19,461 | -€5 | 0.0% |
| Other operating charges | 640/8 | €1,470 | €1,316 | -€154 | -10.5% |
| Gross operating margin | 9900 | -€9,476 | -€43,298 | -€33,822 | -357% |
| Operating profit (loss) | 9901 | -€30,413 | -€64,075 | -€33,662 | -111% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €1,594 | €1,263 | -€330 | -20.7% |
| Recurring financial charges | 65 | €1,594 | €1,263 | -€330 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,005 | -€65,338 | -€33,334 | -104% |
| Income taxes | 67/77 | €303 | €278 | -€25 | -8.3% |
| Profit (loss) for the period | 9904 | -€32,308 | -€65,616 | -€33,309 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,308 | -€65,616 | -€33,309 | -103% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.