PRODENTAL: 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.
PRODENTAL
Largest movements
- Tangible fixed assets +€329,567
up €329,567 (+448%), from €73,482 to €403,050
of which Land and buildings: +€320,693
- Debts after one year +€318,919
up €318,919 (+538%), from €59,258 to €378,177
- Reserves -€15,640
down €15,640 (-22.7%), from €68,976 to €53,335
of which Distributable reserves: -€15,640
- Current portion of long-term debt +€14,002
up €14,002 (+116%), from €12,079 to €26,081
- Other debts +€11,793
up €11,793 (+197%), from €5,972 to €17,765
- Depreciation +€59,169
up €59,169 (+350%), from €16,912 to €76,081
- Gross operating margin +€59,126
up €59,126 (+121%), from €48,849 to €107,975
- Financial charges +€7,430
up €7,430 (+125%), from €5,952 to €13,383
- Taxes -€3,538
down €3,538 (-64.3%), from €5,505 to €1,967
- Other operating charges +€2,735
up €2,735 (+65.9%), from €4,148 to €6,883
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 | €167,251 | €496,084 | +€328,834 | +197% |
| Fixed assets | 21/28 | €101,381 | €430,948 | +€329,567 | +325% |
| Tangible fixed assets | 22/27 | €73,482 | €403,050 | +€329,567 | +448% |
| Land and buildings | 22 | €38,864 | €359,558 | +€320,693 | +825% |
| Plant, machinery and equipment | 23 | - | €270 | +€270 | |
| Furniture and vehicles | 24 | €9,939 | €27,179 | +€17,240 | +173% |
| Leasing and similar rights | 25 | €24,679 | €16,043 | -€8,636 | -35.0% |
| Financial fixed assets | 28 | €27,899 | €27,899 | = | 0.0% |
| Current assets | 29/58 | €65,870 | €65,136 | -€734 | -1.1% |
| Amounts receivable within one year | 40/41 | €770 | €936 | +€166 | +21.5% |
| Trade receivables | 40 | €770 | - | -€770 | |
| Other amounts receivable | 41 | - | €936 | +€936 | |
| Cash at bank and in hand | 54/58 | €59,853 | €60,635 | +€782 | +1.3% |
| Deferred charges and accrued income | 490/1 | €5,247 | €3,566 | -€1,681 | -32.0% |
| Total equity and liabilities | 10/49 | €167,251 | €496,084 | +€328,834 | +197% |
| Equity | 10/15 | €72,182 | €56,542 | -€15,640 | -21.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €68,976 | €53,335 | -€15,640 | -22.7% |
| 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 | €67,116 | €51,475 | -€15,640 | -23.3% |
| Profit (loss) carried forward | 14 | -€9,194 | -€9,194 | = | 0.0% |
| Amounts payable | 17/49 | €95,069 | €439,543 | +€344,474 | +362% |
| Amounts payable after more than one year | 17 | €59,258 | €378,177 | +€318,919 | +538% |
| Financial debts | 170/4 | €59,258 | €378,177 | +€318,919 | +538% |
| Amounts payable within one year | 42/48 | €35,083 | €59,971 | +€24,888 | +70.9% |
| Current portion of amounts payable after more than one year | 42 | €12,079 | €26,081 | +€14,002 | +116% |
| Trade debts | 44 | €11,461 | €7,419 | -€4,042 | -35.3% |
| Suppliers | 440/4 | €11,461 | €7,419 | -€4,042 | -35.3% |
| Taxes, remuneration and social security | 45 | €5,571 | €8,706 | +€3,135 | +56.3% |
| Taxes | 450/3 | €5,571 | €8,706 | +€3,135 | +56.3% |
| Other amounts payable | 47/48 | €5,972 | €17,765 | +€11,793 | +197% |
| Accrued charges and deferred income | 492/3 | €727 | €1,394 | +€667 | +91.7% |
| Remuneration, social security and pensions | 62 | €4,297 | €6,302 | +€2,005 | +46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,912 | €76,081 | +€59,169 | +350% |
| Other operating charges | 640/8 | €4,148 | €6,883 | +€2,735 | +65.9% |
| Gross operating margin | 9900 | €48,849 | €107,975 | +€59,126 | +121% |
| Operating profit (loss) | 9901 | €23,492 | €18,709 | -€4,783 | -20.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.0% |
| Financial charges | 65/66B | €5,952 | €13,383 | +€7,430 | +125% |
| Recurring financial charges | 65 | €5,952 | €13,383 | +€7,430 | +125% |
| Profit (loss) for the period before taxes | 9903 | €17,540 | €5,326 | -€12,214 | -69.6% |
| Income taxes | 67/77 | €5,505 | €1,967 | -€3,538 | -64.3% |
| Profit (loss) for the period | 9904 | €12,036 | €3,360 | -€8,676 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,036 | €3,360 | -€8,676 | -72.1% |
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 14 October 2026 via checked.be.