PRODEVELOPMENT: 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.
PRODEVELOPMENT
Largest movements
- Cash +€189,835
up €189,835 (+3,158,646%), from €6 to €189,841
mainly Trade debts (+€290,645) and Debts after one year (+€137,500)
- Stocks and contracts +€124,617
up €124,617 (+32.5%), from €382,857 to €507,474
- Receivables within one year +€41,211
up €41,211 (+983%), from €4,194 to €45,404
of which Other amounts receivable: +€21,601
- Trade debts +€290,645
up €290,645 (+429%), from €67,795 to €358,441
- Other debts -€170,394
down €170,394 (-52.5%), from €324,394 to €154,000
- Debts after one year +€137,500
new in 2025: €137,500
- Profit (loss) carried forward +€85,297
up €85,297, from -€16,284 to €69,013
- Tax, wage and social debts +€13,025
up €13,025 (+221%), from €5,901 to €18,926
- Gross operating margin +€138,241
up €138,241, from -€32,691 to €105,550
- Taxes +€18,926
new in 2025: €18,926
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 | €387,305 | €743,379 | +€356,074 | +91.9% |
| Current assets | 29/58 | €387,305 | €743,379 | +€356,074 | +91.9% |
| Stocks and contracts in progress | 3 | €382,857 | €507,474 | +€124,617 | +32.5% |
| Stocks | 30/36 | €382,857 | €507,474 | +€124,617 | +32.5% |
| Amounts receivable within one year | 40/41 | €4,194 | €45,404 | +€41,211 | +983% |
| Trade receivables | 40 | - | €19,610 | +€19,610 | |
| Other amounts receivable | 41 | €4,194 | €25,794 | +€21,601 | +515% |
| Cash at bank and in hand | 54/58 | €6 | €189,841 | +€189,835 | +3,158,646% |
| Deferred charges and accrued income | 490/1 | €249 | €661 | +€412 | +165% |
| Total equity and liabilities | 10/49 | €387,305 | €743,379 | +€356,074 | +91.9% |
| Equity | 10/15 | -€10,784 | €74,513 | +€85,297 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,284 | €69,013 | +€85,297 | |
| Amounts payable | 17/49 | €398,090 | €668,866 | +€270,777 | +68.0% |
| Amounts payable after more than one year | 17 | - | €137,500 | +€137,500 | |
| Financial debts | 170/4 | - | €137,500 | +€137,500 | |
| Amounts payable within one year | 42/48 | €398,090 | €531,366 | +€133,277 | +33.5% |
| Trade debts | 44 | €67,795 | €358,441 | +€290,645 | +429% |
| Suppliers | 440/4 | €67,795 | €358,441 | +€290,645 | +429% |
| Taxes, remuneration and social security | 45 | €5,901 | €18,926 | +€13,025 | +221% |
| Taxes | 450/3 | €5,901 | €18,926 | +€13,025 | +221% |
| Other amounts payable | 47/48 | €324,394 | €154,000 | -€170,394 | -52.5% |
| Other operating charges | 640/8 | €720 | €873 | +€153 | +21.3% |
| Gross operating margin | 9900 | -€32,691 | €105,550 | +€138,241 | |
| Operating profit (loss) | 9901 | -€33,411 | €104,677 | +€138,088 | |
| Financial income | 75/76B | - | €569 | +€569 | |
| Recurring financial income | 75 | - | €569 | +€569 | |
| Financial charges | 65/66B | €30 | €1,022 | +€992 | +3,308% |
| Recurring financial charges | 65 | €30 | €1,022 | +€992 | +3,308% |
| Profit (loss) for the period before taxes | 9903 | -€33,441 | €104,223 | +€137,664 | |
| Income taxes | 67/77 | - | €18,926 | +€18,926 | |
| Profit (loss) for the period | 9904 | -€33,441 | €85,297 | +€118,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,441 | €85,297 | +€118,738 |
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 17 October 2026 via checked.be.