PRODES: what changed
What changed
PRODES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€90,764
2024 · €80,486+€10,278
Equity
€1.1m
2024 · €1.0m+€27,995
Cash
€351,689
2024 · €266,662+€85,027
Balance sheet total
€1.2m
2024 · €1.3m-€85,417
Largest movements
Assets
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Cash +€85,027
up €85,027 (+31.9%), from €266,662 to €351,689
mainly Current investments (+€150,000) and Net result for the year (+€90,764)
- Tangible fixed assets -€23,220
down €23,220 (-10.4%), from €223,153 to €199,934
of which Leasing and similar rights: -€14,836
Equity and liabilities
- Other debts -€87,304
down €87,304 (-59.8%), from €145,993 to €58,689
- Reserves +€27,995
up €27,995 (+2.8%), from €995,001 to €1.0m
of which Distributable reserves: +€27,995
- Debts after one year -€16,124
down €16,124 (-43.8%), from €36,814 to €20,690
of which Financial debts: -€15,142
Income statement
- Gross operating margin +€13,381
up €13,381 (+9.6%), from €139,817 to €153,198
- Taxes +€5,040
up €5,040 (+15.0%), from €33,703 to €38,743
- Financial income +€2,582
up €2,582 (+22.9%), from €11,255 to €13,837
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€80,486
Gross operating margin
+€13,381
Depreciation
-€1,355
Other operating charges
+€144
Financial income
+€2,582
Financial charges
+€565
Taxes
-€5,040
Result 2025
€90,764
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€21,191
Investment
+€144,113
Financing
-€80,277
Cash 2024
€266,662
From operations (derived)
+€21,191
Net result for the year
+€90,764
Depreciation
+€31,746
Receivables within one year
-€5,366
Deferred charges and accrued income
-€50
Trade debts
-€512
Tax, wage and social debts
-€8,089
Other debts
-€87,304
Investment (derived)
+€144,113
Investment in fixed assets (net)
-€5,887
Current investments
+€150,000
Financing
-€80,277
Debts after one year
-€16,124
Current portion of long-term debt
-€1,384
Contributions, distributions and other
-€62,769
Cash 2025
€351,689
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,275,231 | €1,189,814 | -€85,417 | -6.7% |
| Fixed assets | 21/28 | €820,974 | €795,115 | -€25,860 | -3.1% |
| Tangible fixed assets | 22/27 | €223,153 | €199,934 | -€23,220 | -10.4% |
| Land and buildings | 22 | €157,914 | €152,003 | -€5,910 | -3.7% |
| Plant, machinery and equipment | 23 | €8,358 | €6,642 | -€1,716 | -20.5% |
| Furniture and vehicles | 24 | €8,755 | €7,999 | -€757 | -8.6% |
| Leasing and similar rights | 25 | €48,127 | €33,290 | -€14,836 | -30.8% |
| Financial fixed assets | 28 | €597,821 | €595,181 | -€2,640 | -0.4% |
| Current assets | 29/58 | €454,257 | €394,699 | -€59,557 | -13.1% |
| Amounts receivable within one year | 40/41 | €27,134 | €32,500 | +€5,366 | +19.8% |
| Trade receivables | 40 | €26,763 | €26,390 | -€373 | -1.4% |
| Other amounts receivable | 41 | €371 | €6,110 | +€5,739 | +1,546% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €266,662 | €351,689 | +€85,027 | +31.9% |
| Deferred charges and accrued income | 490/1 | €10,460 | €10,510 | +€50 | +0.5% |
| Total equity and liabilities | 10/49 | €1,275,231 | €1,189,814 | -€85,417 | -6.7% |
| Equity | 10/15 | €1,049,912 | €1,077,907 | +€27,995 | +2.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,910 | €4,910 | = | 0.0% |
| Reserves | 13 | €995,001 | €1,022,996 | +€27,995 | +2.8% |
| Tax-exempt reserves | 132 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €986,501 | €1,014,496 | +€27,995 | +2.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €225,319 | €111,907 | -€113,412 | -50.3% |
| Amounts payable after more than one year | 17 | €36,814 | €20,690 | -€16,124 | -43.8% |
| Financial debts | 170/4 | €34,682 | €19,540 | -€15,142 | -43.7% |
| Other amounts payable | 178/9 | €2,131 | €1,150 | -€981 | -46.0% |
| Amounts payable within one year | 42/48 | €188,505 | €91,217 | -€97,288 | -51.6% |
| Current portion of amounts payable after more than one year | 42 | €16,526 | €15,142 | -€1,384 | -8.4% |
| Trade debts | 44 | €3,339 | €2,826 | -€512 | -15.3% |
| Suppliers | 440/4 | €3,339 | €2,826 | -€512 | -15.3% |
| Taxes, remuneration and social security | 45 | €22,648 | €14,559 | -€8,089 | -35.7% |
| Taxes | 450/3 | €22,648 | €14,559 | -€8,089 | -35.7% |
| Other amounts payable | 47/48 | €145,993 | €58,689 | -€87,304 | -59.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,392 | €31,746 | +€1,355 | +4.5% |
| Other operating charges | 640/8 | €4,232 | €4,088 | -€144 | -3.4% |
| Gross operating margin | 9900 | €139,817 | €153,198 | +€13,381 | +9.6% |
| Operating profit (loss) | 9901 | €105,193 | €117,364 | +€12,171 | +11.6% |
| Financial income | 75/76B | €11,255 | €13,837 | +€2,582 | +22.9% |
| Recurring financial income | 75 | €11,255 | €13,837 | +€2,582 | +22.9% |
| Financial charges | 65/66B | €2,259 | €1,694 | -€565 | -25.0% |
| Recurring financial charges | 65 | €2,259 | €1,694 | -€565 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €114,190 | €129,508 | +€15,318 | +13.4% |
| Income taxes | 67/77 | €33,703 | €38,743 | +€5,040 | +15.0% |
| Profit (loss) for the period | 9904 | €80,486 | €90,764 | +€10,278 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,486 | €90,764 | +€10,278 | +12.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.