PRODICON: 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.
PRODICON
Largest movements
- Cash +€40,484
up €40,484 (+108%), from €37,648 to €78,131
mainly Net result for the year (+€66,298) and Receivables within one year (+€24,626)
- Receivables within one year -€24,626
down €24,626 (-54.3%), from €45,390 to €20,764
- Reserves +€36,132
up €36,132 (+11.7%), from €307,614 to €343,747
- Trade debts -€22,492
down €22,492 (-96.4%), from €23,325 to €833
- Tax, wage and social debts +€6,165
up €6,165 (+39.9%), from €15,463 to €21,628
- Gross operating margin +€13,064
up €13,064 (+16.0%), from €81,464 to €94,529
- Financial income -€7,126
down €7,126 (-84.8%), from €8,402 to €1,276
- Taxes +€2,026
up €2,026 (+8.5%), from €23,733 to €25,760
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 | €366,208 | €384,612 | +€18,404 | +5.0% |
| Fixed assets | 21/28 | €1,293 | €49 | -€1,244 | -96.2% |
| Tangible fixed assets | 22/27 | €1,293 | €49 | -€1,244 | -96.2% |
| Plant, machinery and equipment | 23 | €424 | €49 | -€374 | -88.4% |
| Furniture and vehicles | 24 | €869 | €0 | -€869 | -100% |
| Current assets | 29/58 | €364,915 | €384,563 | +€19,648 | +5.4% |
| Amounts receivable within one year | 40/41 | €45,390 | €20,764 | -€24,626 | -54.3% |
| Trade receivables | 40 | €45,390 | €20,764 | -€24,626 | -54.3% |
| Current investments | 50/53 | €278,663 | €281,242 | +€2,579 | +0.9% |
| Cash at bank and in hand | 54/58 | €37,648 | €78,131 | +€40,484 | +108% |
| Deferred charges and accrued income | 490/1 | €3,214 | €4,425 | +€1,211 | +37.7% |
| Total equity and liabilities | 10/49 | €366,208 | €384,612 | +€18,404 | +5.0% |
| Equity | 10/15 | €320,014 | €356,147 | +€36,132 | +11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €307,614 | €343,747 | +€36,132 | +11.7% |
| Distributable reserves | 133 | €307,614 | €343,747 | +€36,132 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,194 | €28,465 | -€17,728 | -38.4% |
| Amounts payable within one year | 42/48 | €46,194 | €28,465 | -€17,728 | -38.4% |
| Trade debts | 44 | €23,325 | €833 | -€22,492 | -96.4% |
| Suppliers | 440/4 | €23,325 | €833 | -€22,492 | -96.4% |
| Taxes, remuneration and social security | 45 | €15,463 | €21,628 | +€6,165 | +39.9% |
| Taxes | 450/3 | €15,463 | €21,628 | +€6,165 | +39.9% |
| Other amounts payable | 47/48 | €7,405 | €6,004 | -€1,401 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €1,244 | -€12 | -1.0% |
| Other operating charges | 640/8 | €634 | €650 | +€16 | +2.6% |
| Gross operating margin | 9900 | €81,464 | €94,529 | +€13,064 | +16.0% |
| Operating profit (loss) | 9901 | €79,574 | €92,634 | +€13,060 | +16.4% |
| Financial income | 75/76B | €8,402 | €1,276 | -€7,126 | -84.8% |
| Recurring financial income | 75 | €8,402 | €1,276 | -€7,126 | -84.8% |
| Financial charges | 65/66B | €921 | €1,853 | +€931 | +101% |
| Recurring financial charges | 65 | €921 | €1,853 | +€931 | +101% |
| Profit (loss) for the period before taxes | 9903 | €87,055 | €92,057 | +€5,003 | +5.7% |
| Income taxes | 67/77 | €23,733 | €25,760 | +€2,026 | +8.5% |
| Profit (loss) for the period | 9904 | €63,322 | €66,298 | +€2,976 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,322 | €66,298 | +€2,976 | +4.7% |
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 24 October 2026 via checked.be.