PRODENTA: 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.
PRODENTA
Largest movements
- Tangible fixed assets -€36,216
down €36,216 (-2.8%), from €1.3m to €1.3m
of which Land and buildings: -€28,539
- Receivables within one year -€27,484
down €27,484 (-6.6%), from €418,118 to €390,634
of which Other amounts receivable: -€48,460
- Other debts +€102,897
up €102,897 (+107.2%), from €95,971 to €198,868
- Debts after one year -€102,310
down €102,310 (-13.0%), from €788,660 to €686,350
- Reserves -€97,435
down €97,435 (-13.5%), from €719,792 to €622,357
of which Distributable reserves: -€91,166
- Short-term financial debts +€27,037
up €27,037, from €0 to €27,037
- Tax, wage and social debts +€22,307
new in 2025: €22,307
- Gross operating margin +€123,754
up €123,754 (+169.8%), from €72,876 to €196,630
- Financial income -€118,641
down €118,641 (-82.9%), from €143,095 to €24,455
of which Non-recurring financial income: -€113,500
- Taxes +€30,089
up €30,089 (+165.8%), from €18,144 to €48,233
- Other operating charges -€7,630
down €7,630 (-54.7%), from €13,937 to €6,307
- Depreciation -€2,156
down €2,156 (-4.4%), from €49,488 to €47,332
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 | €1,893,726 | €1,817,666 | -€76,060 | -4.0% |
| Fixed assets | 21/28 | €1,297,905 | €1,261,689 | -€36,216 | -2.8% |
| Tangible fixed assets | 22/27 | €1,297,905 | €1,261,689 | -€36,216 | -2.8% |
| Land and buildings | 22 | €1,191,474 | €1,162,935 | -€28,539 | -2.4% |
| Furniture and vehicles | 24 | €106,430 | €98,753 | -€7,677 | -7.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €595,821 | €555,977 | -€39,844 | -6.7% |
| Amounts receivable after more than one year | 29 | €131,229 | €124,029 | -€7,200 | -5.5% |
| Other amounts receivable | 291 | €131,229 | €124,029 | -€7,200 | -5.5% |
| Amounts receivable within one year | 40/41 | €418,118 | €390,634 | -€27,484 | -6.6% |
| Trade receivables | 40 | - | €20,975 | +€20,975 | |
| Other amounts receivable | 41 | €418,118 | €369,659 | -€48,460 | -11.6% |
| Cash at bank and in hand | 54/58 | €42,613 | €39,037 | -€3,575 | -8.4% |
| Deferred charges and accrued income | 490/1 | €3,862 | €2,277 | -€1,585 | -41.0% |
| Total equity and liabilities | 10/49 | €1,893,726 | €1,817,666 | -€76,060 | -4.0% |
| Equity | 10/15 | €808,558 | €711,122 | -€97,435 | -12.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €719,792 | €622,357 | -€97,435 | -13.5% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €208,124 | €201,855 | -€6,269 | -3.0% |
| Distributable reserves | 133 | €505,471 | €414,305 | -€91,166 | -18.0% |
| Profit (loss) carried forward | 14 | €26,792 | €26,792 | = | 0.0% |
| Provisions and deferred taxes | 16 | €65,480 | €63,390 | -€2,090 | -3.2% |
| Deferred taxes | 168 | €65,480 | €63,390 | -€2,090 | -3.2% |
| Amounts payable | 17/49 | €1,019,689 | €1,043,153 | +€23,465 | +2.3% |
| Amounts payable after more than one year | 17 | €788,660 | €686,350 | -€102,310 | -13.0% |
| Financial debts | 170/4 | €788,660 | €686,350 | -€102,310 | -13.0% |
| Amounts payable within one year | 42/48 | €228,638 | €355,338 | +€126,700 | +55.4% |
| Current portion of amounts payable after more than one year | 42 | €118,937 | €102,310 | -€16,627 | -14.0% |
| Financial debts | 43 | €0 | €27,037 | +€27,037 | |
| Credit institutions | 430/8 | €0 | €27,037 | +€27,037 | |
| Trade debts | 44 | €13,731 | €4,816 | -€8,914 | -64.9% |
| Suppliers | 440/4 | €13,731 | €4,816 | -€8,914 | -64.9% |
| Taxes, remuneration and social security | 45 | - | €22,307 | +€22,307 | |
| Taxes | 450/3 | - | €22,307 | +€22,307 | |
| Other amounts payable | 47/48 | €95,971 | €198,868 | +€102,897 | +107.2% |
| Accrued charges and deferred income | 492/3 | €2,390 | €1,465 | -€925 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,488 | €47,332 | -€2,156 | -4.4% |
| Other operating charges | 640/8 | €13,937 | €6,307 | -€7,630 | -54.7% |
| Gross operating margin | 9900 | €72,876 | €196,630 | +€123,754 | +169.8% |
| Operating profit (loss) | 9901 | €9,451 | €142,991 | +€133,540 | +1413.0% |
| Financial income | 75/76B | €143,095 | €24,455 | -€118,641 | -82.9% |
| Recurring financial income | 75 | €29,595 | €24,455 | -€5,141 | -17.4% |
| Non-recurring financial income | 76B | €113,500 | €0 | -€113,500 | -100.0% |
| Financial charges | 65/66B | €23,590 | €21,820 | -€1,770 | -7.5% |
| Recurring financial charges | 65 | €23,590 | €21,820 | -€1,770 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €128,956 | €145,626 | +€16,670 | +12.9% |
| Transfer from deferred taxes | 780 | €2,090 | €2,090 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €18,144 | €48,233 | +€30,089 | +165.8% |
| Profit (loss) for the period | 9904 | €112,902 | €99,483 | -€13,419 | -11.9% |
| Transfer from tax-exempt reserves | 789 | €6,269 | €6,269 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €119,172 | €105,752 | -€13,419 | -11.3% |
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 4 October 2026 via checked.be.