PRODICOB: 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.
PRODICOB
Largest movements
- Receivables within one year +€15,876
up €15,876 (+100.8%), from €15,743 to €31,619
of which Trade receivables: +€15,887
- Cash -€4,907
down €4,907 (-15.0%), from €32,626 to €27,719
mainly Contributions, distributions and other (-€27,480) and Receivables within one year (-€15,876)
- Reserves +€18,104
up €18,104 (+115.6%), from €15,655 to €33,759
- Provisions -€9,300
no longer reported in 2025 (was €9,300)
- Tax, wage and social debts +€1,696
up €1,696 (+36.5%), from €4,641 to €6,337
- Gross operating margin +€10,485
up €10,485 (+22.0%), from €47,581 to €58,066
- Provisions -€9,300
new in 2025: -€9,300
- Taxes +€5,449
up €5,449 (+57.9%), from €9,413 to €14,862
- Depreciation +€662
up €662 (+26.1%), from €2,534 to €3,196
- Financial charges -€645
down €645 (-16.0%), from €4,021 to €3,376
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 | €53,408 | €64,089 | +€10,681 | +20.0% |
| Fixed assets | 21/28 | €5,040 | €4,752 | -€288 | -5.7% |
| Tangible fixed assets | 22/27 | €5,015 | €4,727 | -€288 | -5.7% |
| Plant, machinery and equipment | 23 | €4,979 | €2,786 | -€2,193 | -44.1% |
| Furniture and vehicles | 24 | €36 | - | -€36 | |
| Other tangible fixed assets | 26 | - | €1,941 | +€1,941 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €48,369 | €59,337 | +€10,969 | +22.7% |
| Amounts receivable within one year | 40/41 | €15,743 | €31,619 | +€15,876 | +100.8% |
| Trade receivables | 40 | €15,730 | €31,617 | +€15,887 | +101.0% |
| Other amounts receivable | 41 | €13 | €1 | -€11 | -90.0% |
| Cash at bank and in hand | 54/58 | €32,626 | €27,719 | -€4,907 | -15.0% |
| Total equity and liabilities | 10/49 | €53,408 | €64,089 | +€10,681 | +20.0% |
| Equity | 10/15 | €16,055 | €34,159 | +€18,104 | +112.8% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €15,655 | €33,759 | +€18,104 | +115.6% |
| Distributable reserves | 133 | €15,655 | €33,759 | +€18,104 | +115.6% |
| Provisions and deferred taxes | 16 | €9,300 | - | -€9,300 | |
| Provisions for liabilities and charges | 160/5 | €9,300 | - | -€9,300 | |
| Other liabilities and charges | 164/5 | €9,300 | - | -€9,300 | |
| Amounts payable | 17/49 | €28,053 | €29,930 | +€1,876 | +6.7% |
| Amounts payable within one year | 42/48 | €28,053 | €29,930 | +€1,876 | +6.7% |
| Trade debts | 44 | €2,343 | €2,338 | -€5 | -0.2% |
| Suppliers | 440/4 | €2,343 | €2,338 | -€5 | -0.2% |
| Taxes, remuneration and social security | 45 | €4,641 | €6,337 | +€1,696 | +36.5% |
| Taxes | 450/3 | €4,641 | €6,337 | +€1,696 | +36.5% |
| Other amounts payable | 47/48 | €21,069 | €21,254 | +€185 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,534 | €3,196 | +€662 | +26.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€9,300 | -€9,300 | |
| Other operating charges | 640/8 | €468 | €348 | -€120 | -25.6% |
| Gross operating margin | 9900 | €47,581 | €58,066 | +€10,485 | +22.0% |
| Operating profit (loss) | 9901 | €44,578 | €63,822 | +€19,243 | +43.2% |
| Financial charges | 65/66B | €4,021 | €3,376 | -€645 | -16.0% |
| Recurring financial charges | 65 | €4,021 | €3,376 | -€645 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €40,558 | €60,446 | +€19,888 | +49.0% |
| Income taxes | 67/77 | €9,413 | €14,862 | +€5,449 | +57.9% |
| Profit (loss) for the period | 9904 | €31,145 | €45,584 | +€14,439 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,145 | €45,584 | +€14,439 | +46.4% |
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 10 October 2026 via checked.be.