PRODICAP CONSULTING: 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.
PRODICAP CONSULTING
Largest movements
- Cash +€58,886
up €58,886 (+53.7%), from €109,654 to €168,540
mainly Net result for the year (+€42,743) and Depreciation (+€38,794)
- Tangible fixed assets -€38,794
down €38,794 (-6.7%), from €575,714 to €536,921
- Reserves +€41,836
up €41,836 (+15.4%), from €271,360 to €313,196
of which Tax-exempt reserves: +€41,836
- Debts after one year -€38,173
down €38,173 (-21.8%), from €175,008 to €136,835
- Trade debts +€16,000
up €16,000 (+18.5%), from €86,675 to €102,675
- Purchases and services -€179,186
down €179,186 (-27.3%), from €657,034 to €477,848
- Turnover -€174,896
down €174,896 (-20.4%), from €856,047 to €681,150
- Gross operating margin +€11,188
up €11,188 (+12.3%), from €91,098 to €102,285
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 | €807,082 | €827,129 | +€20,047 | +2.5% |
| Fixed assets | 21/28 | €575,714 | €536,921 | -€38,794 | -6.7% |
| Tangible fixed assets | 22/27 | €575,714 | €536,921 | -€38,794 | -6.7% |
| Land and buildings | 22 | €481,588 | €466,565 | -€15,023 | -3.1% |
| Plant, machinery and equipment | 23 | €31,955 | €23,779 | -€8,175 | -25.6% |
| Furniture and vehicles | 24 | €62,171 | €46,576 | -€15,595 | -25.1% |
| Current assets | 29/58 | €231,368 | €290,209 | +€58,841 | +25.4% |
| Amounts receivable within one year | 40/41 | €121,573 | €121,668 | +€96 | +0.1% |
| Trade receivables | 40 | €110,837 | €121,668 | +€10,831 | +9.8% |
| Other amounts receivable | 41 | €10,736 | - | -€10,736 | |
| Cash at bank and in hand | 54/58 | €109,654 | €168,540 | +€58,886 | +53.7% |
| Deferred charges and accrued income | 490/1 | €141 | - | -€141 | |
| Total equity and liabilities | 10/49 | €807,082 | €827,129 | +€20,047 | +2.5% |
| Equity | 10/15 | €500,381 | €542,217 | +€41,836 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €271,360 | €313,196 | +€41,836 | +15.4% |
| Non-distributable reserves | 130/1 | €13,860 | €13,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,860 | €13,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €257,500 | €299,336 | +€41,836 | +16.2% |
| Profit (loss) carried forward | 14 | €210,421 | €210,421 | = | 0.0% |
| Amounts payable | 17/49 | €306,702 | €284,912 | -€21,790 | -7.1% |
| Amounts payable after more than one year | 17 | €175,008 | €136,835 | -€38,173 | -21.8% |
| Financial debts | 170/4 | €175,008 | €136,835 | -€38,173 | -21.8% |
| Amounts payable within one year | 42/48 | €131,694 | €148,077 | +€16,383 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €37,576 | €38,173 | +€597 | +1.6% |
| Trade debts | 44 | €86,675 | €102,675 | +€16,000 | +18.5% |
| Suppliers | 440/4 | €86,675 | €102,675 | +€16,000 | +18.5% |
| Taxes, remuneration and social security | 45 | €3,482 | €6,624 | +€3,142 | +90.2% |
| Taxes | 450/3 | €3,482 | €6,624 | +€3,142 | +90.2% |
| Other amounts payable | 47/48 | €3,961 | €606 | -€3,355 | -84.7% |
| Turnover | 70 | €856,047 | €681,150 | -€174,896 | -20.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €657,034 | €477,848 | -€179,186 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,898 | €38,794 | -€104 | -0.3% |
| Other operating charges | 640/8 | €621 | €812 | +€191 | +30.8% |
| Gross operating margin | 9900 | €91,098 | €102,285 | +€11,188 | +12.3% |
| Operating profit (loss) | 9901 | €51,579 | €62,680 | +€11,101 | +21.5% |
| Financial charges | 65/66B | €4,057 | €3,563 | -€494 | -12.2% |
| Recurring financial charges | 65 | €4,057 | €3,563 | -€494 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €47,522 | €59,117 | +€11,595 | +24.4% |
| Income taxes | 67/77 | €13,615 | €16,374 | +€2,758 | +20.3% |
| Profit (loss) for the period | 9904 | €33,907 | €42,743 | +€8,836 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,907 | €42,743 | +€8,836 | +26.1% |
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 25 October 2026 via checked.be.