PRODIM: what changed
Two fiscal 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.
What changed
PRODIM
NACE 46.620, Wholesale of machine tools
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€633,791
2024 · €169,010+€464,781
Equity
€629,043
2024 · €620,384+€8,659
Cash
€486,142
2024 · €226,332+€259,810
Balance sheet total
€8.4m
2024 · €3.4m+€4.9m
Largest movements
Assets
- Current investments +€5.0m
new in 2025: €5.0m
- Cash +€259,810
up €259,810 (+114.8%), from €226,332 to €486,142
mainly Other debts (+€5.4m) and Net result for the year (+€633,791)
- Deferred charges and accrued income -€233,739
down €233,739 (-89.0%), from €262,551 to €28,812
Equity and liabilities
- Other debts +€5.4m
up €5.4m (+474.9%), from €1.1m to €6.6m
- Trade debts -€329,436
down €329,436 (-41.2%), from €799,013 to €469,577
- Debts after one year -€180,189
down €180,189 (-57.0%), from €316,278 to €136,090
Income statement
- Gross operating margin +€332,398
up €332,398 (+16.5%), from €2.0m to €2.3m
- Staff costs -€159,924
down €159,924 (-9.7%), from €1.7m to €1.5m
- Taxes +€90,594
up €90,594 (+1001.7%), from €9,044 to €99,638
- Financial income +€64,813
up €64,813 (+407.4%), from €15,907 to €80,720
- Financial charges +€51,257
up €51,257 (+128.2%), from €39,994 to €91,251
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.
Result 2024
€169,010
Gross operating margin
+€332,398
Staff costs
+€159,924
Depreciation
-€1,898
Write-downs
+€49,963
Other operating charges
+€1,432
Financial income
+€64,813
Financial charges
-€51,257
Taxes
-€90,594
Result 2025
€633,791
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.
From operations
+€6.1m
Investment
-€5.0m
Financing
-€797,224
Cash 2024
€226,332
From operations (derived)
+€6.1m
Net result for the year
+€633,791
Depreciation
+€96,601
Stocks and contracts
+€48,415
Receivables within one year
-€20,112
Deferred charges and accrued income
+€233,739
Smaller working-capital items
+€4,173
Trade debts
-€329,436
Other debts
+€5.4m
Investment (derived)
-€5.0m
Investment in fixed assets (net)
-€44,478
Current investments
-€5.0m
Financing
-€797,224
Debts after one year
-€180,189
Current portion of long-term debt
+€1,791
Short-term financial debts
+€6,305
Contributions, distributions and other
-€625,131
Cash 2025
€486,142
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,418,701 | €8,364,346 | +€4.9m | +144.7% |
| Fixed assets | 21/28 | €276,687 | €224,564 | -€52,123 | -18.8% |
| Tangible fixed assets | 22/27 | €276,687 | €224,564 | -€52,123 | -18.8% |
| Land and buildings | 22 | €126,803 | €100,553 | -€26,250 | -20.7% |
| Plant, machinery and equipment | 23 | €37,687 | €26,040 | -€11,647 | -30.9% |
| Furniture and vehicles | 24 | €104,753 | €93,373 | -€11,381 | -10.9% |
| Other tangible fixed assets | 26 | €7,443 | €4,598 | -€2,845 | -38.2% |
| Current assets | 29/58 | €3,142,014 | €8,139,782 | +€5.0m | +159.1% |
| Stocks and contracts in progress | 3 | €872,449 | €824,033 | -€48,415 | -5.5% |
| Stocks | 30/36 | €872,449 | €824,033 | -€48,415 | -5.5% |
| Amounts receivable within one year | 40/41 | €1,780,683 | €1,800,795 | +€20,112 | +1.1% |
| Trade receivables | 40 | €1,486,652 | €1,146,589 | -€340,064 | -22.9% |
| Other amounts receivable | 41 | €294,031 | €654,206 | +€360,176 | +122.5% |
| Current investments | 50/53 | - | €5,000,000 | +€5.0m | |
| Cash at bank and in hand | 54/58 | €226,332 | €486,142 | +€259,810 | +114.8% |
| Deferred charges and accrued income | 490/1 | €262,551 | €28,812 | -€233,739 | -89.0% |
| Total equity and liabilities | 10/49 | €3,418,701 | €8,364,346 | +€4.9m | +144.7% |
| Equity | 10/15 | €620,384 | €629,043 | +€8,659 | +1.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €374,231 | €388,304 | +€14,073 | +3.8% |
| Investment grants | 15 | €26,153 | €20,739 | -€5,414 | -20.7% |
| Provisions and deferred taxes | 16 | €8,718 | €6,913 | -€1,805 | -20.7% |
| Deferred taxes | 168 | €8,718 | €6,913 | -€1,805 | -20.7% |
| Amounts payable | 17/49 | €2,789,599 | €7,728,390 | +€4.9m | +177.0% |
| Amounts payable after more than one year | 17 | €316,278 | €136,090 | -€180,189 | -57.0% |
| Financial debts | 170/4 | €316,278 | €136,090 | -€180,189 | -57.0% |
| Amounts payable within one year | 42/48 | €2,472,698 | €7,592,300 | +€5.1m | +207.0% |
| Current portion of amounts payable after more than one year | 42 | €223,220 | €225,011 | +€1,791 | +0.8% |
| Financial debts | 43 | - | €6,305 | +€6,305 | |
| Credit institutions | 430/8 | - | €6,305 | +€6,305 | |
| Trade debts | 44 | €799,013 | €469,577 | -€329,436 | -41.2% |
| Suppliers | 440/4 | €799,013 | €469,577 | -€329,436 | -41.2% |
| Advances received on contracts in progress | 46 | €22,741 | €22,811 | +€70 | +0.3% |
| Taxes, remuneration and social security | 45 | €283,459 | €289,990 | +€6,531 | +2.3% |
| Taxes | 450/3 | €116,837 | €112,218 | -€4,619 | -4.0% |
| Remuneration and social security | 454/9 | €166,621 | €177,772 | +€11,150 | +6.7% |
| Other amounts payable | 47/48 | €1,144,265 | €6,578,607 | +€5.4m | +474.9% |
| Accrued charges and deferred income | 492/3 | €623 | €0 | -€623 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,651,328 | €1,491,404 | -€159,924 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,703 | €96,601 | +€1,898 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €46,640 | -€3,322 | -€49,963 | |
| Other operating charges | 640/8 | €20,438 | €19,007 | -€1,432 | -7.0% |
| Gross operating margin | 9900 | €2,013,446 | €2,345,844 | +€332,398 | +16.5% |
| Operating profit (loss) | 9901 | €200,336 | €742,155 | +€541,819 | +270.5% |
| Financial income | 75/76B | €15,907 | €80,720 | +€64,813 | +407.4% |
| Recurring financial income | 75 | €15,907 | €80,720 | +€64,813 | +407.4% |
| Financial charges | 65/66B | €39,994 | €91,251 | +€51,257 | +128.2% |
| Recurring financial charges | 65 | €39,994 | €91,251 | +€51,257 | +128.2% |
| Profit (loss) for the period before taxes | 9903 | €176,250 | €731,624 | +€555,374 | +315.1% |
| Transfer from deferred taxes | 780 | €1,805 | €1,805 | = | 0.0% |
| Income taxes | 67/77 | €9,044 | €99,638 | +€90,594 | +1001.7% |
| Profit (loss) for the period | 9904 | €169,010 | €633,791 | +€464,781 | +275.0% |
| Profit (loss) for the period to be appropriated | 9905 | €169,010 | €633,791 | +€464,781 | +275.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.