PRODIDAC: 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.
PRODIDAC
Largest movements
- Tangible fixed assets -€2,509
down €2,509 (-13.1%), from €19,182 to €16,673
of which Other tangible fixed assets: -€2,281
- Cash +€450
up €450 (+1,098%), from €41 to €491
mainly Other debts (+€3,611) and Depreciation (+€2,509)
- Receivables within one year +€264
up €264 (+61.8%), from €427 to €691
of which Other amounts receivable: +€537
- Profit (loss) carried forward -€5,272
down €5,272 (-16.4%), from -€32,145 to -€37,417
- Other debts +€3,611
up €3,611 (+9.9%), from €36,407 to €40,018
- Gross operating margin +€806
up €806 (+26.8%), from -€3,013 to -€2,207
- Depreciation -€178
down €178 (-6.6%), from €2,687 to €2,509
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 | €19,824 | €18,028 | -€1,796 | -9.1% |
| Fixed assets | 21/28 | €19,182 | €16,673 | -€2,509 | -13.1% |
| Tangible fixed assets | 22/27 | €19,182 | €16,673 | -€2,509 | -13.1% |
| Furniture and vehicles | 24 | €686 | €458 | -€228 | -33.2% |
| Other tangible fixed assets | 26 | €18,496 | €16,215 | -€2,281 | -12.3% |
| Current assets | 29/58 | €642 | €1,355 | +€713 | +111% |
| Amounts receivable within one year | 40/41 | €427 | €691 | +€264 | +61.8% |
| Trade receivables | 40 | €273 | - | -€273 | |
| Other amounts receivable | 41 | €154 | €691 | +€537 | +349% |
| Cash at bank and in hand | 54/58 | €41 | €491 | +€450 | +1,098% |
| Deferred charges and accrued income | 490/1 | €174 | €173 | -€1 | -0.6% |
| Total equity and liabilities | 10/49 | €19,824 | €18,028 | -€1,796 | -9.1% |
| Equity | 10/15 | -€21,993 | -€27,265 | -€5,272 | -24.0% |
| Reserves | 13 | €10,152 | €10,152 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,152 | €10,152 | = | 0.0% |
| Reserves not available under the articles | 1311 | €152 | €152 | = | 0.0% |
| Other | 1319 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,145 | -€37,417 | -€5,272 | -16.4% |
| Amounts payable | 17/49 | €41,817 | €45,293 | +€3,476 | +8.3% |
| Amounts payable within one year | 42/48 | €41,817 | €45,293 | +€3,476 | +8.3% |
| Trade debts | 44 | €5,410 | €5,275 | -€135 | -2.5% |
| Suppliers | 440/4 | €5,410 | €5,275 | -€135 | -2.5% |
| Other amounts payable | 47/48 | €36,407 | €40,018 | +€3,611 | +9.9% |
| Non-recurring operating income | 76A | €212 | - | -€212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,687 | €2,509 | -€178 | -6.6% |
| Other operating charges | 640/8 | €385 | €387 | +€2 | +0.5% |
| Gross operating margin | 9900 | -€3,013 | -€2,207 | +€806 | +26.8% |
| Operating profit (loss) | 9901 | -€6,085 | -€5,103 | +€982 | +16.1% |
| Financial charges | 65/66B | €182 | €169 | -€13 | -7.1% |
| Recurring financial charges | 65 | €182 | €169 | -€13 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,267 | -€5,272 | +€995 | +15.9% |
| Profit (loss) for the period | 9904 | -€6,267 | -€5,272 | +€995 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,267 | -€5,272 | +€995 | +15.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.