PRODENT: 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.
PRODENT
Largest movements
- Receivables within one year -€43,697
down €43,697 (-21.4%), from €204,316 to €160,619
of which Other amounts receivable: -€42,412
- Reserves -€44,392
down €44,392 (-22.7%), from €195,429 to €151,037
of which Distributable reserves: -€44,392
- Gross operating margin -€10,941
down €10,941 (-27.9%), from €39,204 to €28,263
- Taxes -€3,165
down €3,165 (-18.1%), from €17,462 to €14,298
- Financial charges -€1,664
down €1,664 (-31.8%), from €5,239 to €3,575
- Other operating charges -€1,452
down €1,452 (-52.8%), from €2,752 to €1,300
- Financial income -€532
down €532 (-2.5%), from €21,689 to €21,157
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 | €678,818 | €633,906 | -€44,912 | -6.6% |
| Fixed assets | 21/28 | €2,504 | €1,274 | -€1,230 | -49.1% |
| Tangible fixed assets | 22/27 | €2,220 | €990 | -€1,230 | -55.4% |
| Plant, machinery and equipment | 23 | €915 | €696 | -€219 | -23.9% |
| Furniture and vehicles | 24 | €1,305 | €294 | -€1,012 | -77.5% |
| Financial fixed assets | 28 | €284 | €284 | = | 0.0% |
| Current assets | 29/58 | €676,314 | €632,632 | -€43,681 | -6.5% |
| Amounts receivable after more than one year | 29 | €469,733 | €469,733 | = | 0.0% |
| Other amounts receivable | 291 | €469,733 | €469,733 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €204,316 | €160,619 | -€43,697 | -21.4% |
| Trade receivables | 40 | €48,515 | €47,231 | -€1,285 | -2.6% |
| Other amounts receivable | 41 | €155,801 | €113,389 | -€42,412 | -27.2% |
| Cash at bank and in hand | 54/58 | €2,265 | €2,280 | +€15 | +0.7% |
| Total equity and liabilities | 10/49 | €678,818 | €633,906 | -€44,912 | -6.6% |
| Equity | 10/15 | €622,167 | €577,775 | -€44,392 | -7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €195,429 | €151,037 | -€44,392 | -22.7% |
| Non-distributable reserves | 130/1 | €1,884 | €1,884 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,884 | €1,884 | = | 0.0% |
| Distributable reserves | 133 | €193,545 | €149,153 | -€44,392 | -22.9% |
| Profit (loss) carried forward | 14 | €420,538 | €420,538 | = | 0.0% |
| Amounts payable | 17/49 | €56,651 | €56,131 | -€520 | -0.9% |
| Amounts payable within one year | 42/48 | €52,581 | €52,931 | +€350 | +0.7% |
| Financial debts | 43 | €13,358 | €17,450 | +€4,093 | +30.6% |
| Credit institutions | 430/8 | €13,358 | €17,450 | +€4,093 | +30.6% |
| Trade debts | 44 | €15,627 | €11,447 | -€4,180 | -26.8% |
| Suppliers | 440/4 | €15,627 | €11,447 | -€4,180 | -26.8% |
| Taxes, remuneration and social security | 45 | €23,596 | €24,034 | +€438 | +1.9% |
| Taxes | 450/3 | €23,596 | €24,034 | +€438 | +1.9% |
| Accrued charges and deferred income | 492/3 | €4,070 | €3,200 | -€870 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €1,230 | -€206 | -14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €410 | +€410 | |
| Other operating charges | 640/8 | €2,752 | €1,300 | -€1,452 | -52.8% |
| Gross operating margin | 9900 | €39,204 | €28,263 | -€10,941 | -27.9% |
| Operating profit (loss) | 9901 | €35,015 | €25,323 | -€9,692 | -27.7% |
| Financial income | 75/76B | €21,689 | €21,157 | -€532 | -2.5% |
| Recurring financial income | 75 | €21,689 | €21,157 | -€532 | -2.5% |
| Financial charges | 65/66B | €5,239 | €3,575 | -€1,664 | -31.8% |
| Recurring financial charges | 65 | €5,239 | €3,575 | -€1,664 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €51,465 | €42,906 | -€8,559 | -16.6% |
| Income taxes | 67/77 | €17,462 | €14,298 | -€3,165 | -18.1% |
| Profit (loss) for the period | 9904 | €34,003 | €28,608 | -€5,395 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,003 | €28,608 | -€5,395 | -15.9% |
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 29 September 2026 via checked.be.