PRODESS: 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.
PRODESS
Largest movements
- Receivables within one year +€86,850
up €86,850 (+31.7%), from €273,998 to €360,848
- Tangible fixed assets -€14,148
down €14,148 (-21.4%), from €66,084 to €51,936
of which Other tangible fixed assets: -€11,047
- Tax, wage and social debts +€37,572
up €37,572 (+63.0%), from €59,684 to €97,255
of which Taxes: +€36,072
- Trade debts +€34,714
up €34,714 (+170.0%), from €20,414 to €55,129
- Gross operating margin -€37,323
down €37,323 (-11.0%), from €337,854 to €300,531
- Staff costs -€35,007
down €35,007 (-11.4%), from €307,595 to €272,588
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 | €426,186 | €496,957 | +€70,770 | +16.6% |
| Fixed assets | 21/28 | €68,587 | €54,440 | -€14,148 | -20.6% |
| Tangible fixed assets | 22/27 | €66,084 | €51,936 | -€14,148 | -21.4% |
| Plant, machinery and equipment | 23 | €4,583 | €1,482 | -€3,101 | -67.7% |
| Other tangible fixed assets | 26 | €61,501 | €50,454 | -€11,047 | -18.0% |
| Financial fixed assets | 28 | €2,504 | €2,504 | = | 0.0% |
| Current assets | 29/58 | €357,599 | €442,517 | +€84,918 | +23.7% |
| Stocks and contracts in progress | 3 | €55,155 | €53,460 | -€1,695 | -3.1% |
| Stocks | 30/36 | €55,155 | €53,460 | -€1,695 | -3.1% |
| Amounts receivable within one year | 40/41 | €273,998 | €360,848 | +€86,850 | +31.7% |
| Trade receivables | 40 | €273,998 | €360,848 | +€86,850 | +31.7% |
| Cash at bank and in hand | 54/58 | €28,447 | €28,209 | -€237 | -0.8% |
| Total equity and liabilities | 10/49 | €426,186 | €496,957 | +€70,770 | +16.6% |
| Equity | 10/15 | €289,948 | €290,988 | +€1,040 | +0.4% |
| Contributions | 10/11 | €100,500 | €100,500 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €38,500 | €38,500 | = | 0.0% |
| Share premium | 1100/10 | €38,500 | €38,500 | = | 0.0% |
| Reserves | 13 | €189,448 | €190,488 | +€1,040 | +0.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €183,248 | €184,288 | +€1,040 | +0.6% |
| Amounts payable | 17/49 | €136,239 | €205,969 | +€69,730 | +51.2% |
| Amounts payable within one year | 42/48 | €136,239 | €205,969 | +€69,730 | +51.2% |
| Trade debts | 44 | €20,414 | €55,129 | +€34,714 | +170.0% |
| Suppliers | 440/4 | €20,414 | €55,129 | +€34,714 | +170.0% |
| Taxes, remuneration and social security | 45 | €59,684 | €97,255 | +€37,572 | +63.0% |
| Taxes | 450/3 | €31,068 | €67,140 | +€36,072 | +116.1% |
| Remuneration and social security | 454/9 | €28,616 | €30,116 | +€1,500 | +5.2% |
| Other amounts payable | 47/48 | €56,141 | €53,584 | -€2,556 | -4.6% |
| Remuneration, social security and pensions | 62 | €307,595 | €272,588 | -€35,007 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,021 | €14,148 | -€1,873 | -11.7% |
| Other operating charges | 640/8 | €11,948 | €12,134 | +€186 | +1.6% |
| Gross operating margin | 9900 | €337,854 | €300,531 | -€37,323 | -11.0% |
| Operating profit (loss) | 9901 | €2,291 | €1,662 | -€629 | -27.5% |
| Financial income | 75/76B | €594 | €638 | +€44 | +7.4% |
| Recurring financial income | 75 | €594 | €638 | +€44 | +7.4% |
| Financial charges | 65/66B | €632 | €1,259 | +€628 | +99.3% |
| Recurring financial charges | 65 | €632 | €1,259 | +€628 | +99.3% |
| Profit (loss) for the period before taxes | 9903 | €2,253 | €1,040 | -€1,212 | -53.8% |
| Profit (loss) for the period | 9904 | €2,253 | €1,040 | -€1,212 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,253 | €1,040 | -€1,212 | -53.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.