PRODINA: 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.
PRODINA
Largest movements
- Tangible fixed assets -€67,488
down €67,488 (-65.8%), from €102,615 to €35,126
of which Plant, machinery and equipment: -€63,965
- Stocks and contracts -€21,164
down €21,164 (-12.4%), from €170,146 to €148,983
- Cash -€5,318
down €5,318 (-26.9%), from €19,744 to €14,426
mainly Trade debts (-€46,970) and Net result for the year (-€28,241)
- Trade debts -€46,970
down €46,970 (-16.5%), from €284,875 to €237,905
- Profit (loss) carried forward -€28,241
down €28,241 (-11.0%), from -€255,859 to -€284,100
- Short-term financial debts -€23,927
down €23,927 (-86.6%), from €27,618 to €3,692
- Other debts +€21,807
up €21,807 (+936.2%), from €2,329 to €24,136
- Debts after one year -€20,749
down €20,749 (-100.0%), from €20,749 to €0
- Staff costs -€18,418
down €18,418 (-8.4%), from €219,126 to €200,708
- Gross operating margin +€12,638
up €12,638 (+5.8%), from €217,747 to €230,386
- Depreciation -€6,743
down €6,743 (-13.1%), from €51,487 to €44,744
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 | €350,657 | €255,319 | -€95,339 | -27.2% |
| Fixed assets | 21/28 | €102,978 | €35,489 | -€67,488 | -65.5% |
| Tangible fixed assets | 22/27 | €102,615 | €35,126 | -€67,488 | -65.8% |
| Plant, machinery and equipment | 23 | €98,386 | €34,421 | -€63,965 | -65.0% |
| Furniture and vehicles | 24 | €4,229 | €706 | -€3,523 | -83.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €247,680 | €219,829 | -€27,850 | -11.2% |
| Stocks and contracts in progress | 3 | €170,146 | €148,983 | -€21,164 | -12.4% |
| Stocks | 30/36 | €170,146 | €148,983 | -€21,164 | -12.4% |
| Amounts receivable within one year | 40/41 | €57,790 | €56,236 | -€1,553 | -2.7% |
| Trade receivables | 40 | €16,600 | €15,511 | -€1,089 | -6.6% |
| Other amounts receivable | 41 | €41,190 | €40,725 | -€465 | -1.1% |
| Cash at bank and in hand | 54/58 | €19,744 | €14,426 | -€5,318 | -26.9% |
| Deferred charges and accrued income | 490/1 | €0 | €185 | +€185 | |
| Total equity and liabilities | 10/49 | €350,657 | €255,319 | -€95,339 | -27.2% |
| Equity | 10/15 | -€27,919 | -€56,161 | -€28,241 | -101.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €196,953 | €196,953 | = | 0.0% |
| Distributable reserves | 133 | €196,953 | €196,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,859 | -€284,100 | -€28,241 | -11.0% |
| Amounts payable | 17/49 | €378,577 | €311,479 | -€67,097 | -17.7% |
| Amounts payable after more than one year | 17 | €20,749 | €0 | -€20,749 | -100.0% |
| Financial debts | 170/4 | €20,749 | €0 | -€20,749 | -100.0% |
| Amounts payable within one year | 42/48 | €357,828 | €311,119 | -€46,709 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €11,325 | €761 | -€10,565 | -93.3% |
| Financial debts | 43 | €27,618 | €3,692 | -€23,927 | -86.6% |
| Credit institutions | 430/8 | €27,618 | €3,692 | -€23,927 | -86.6% |
| Trade debts | 44 | €284,875 | €237,905 | -€46,970 | -16.5% |
| Suppliers | 440/4 | €284,875 | €237,905 | -€46,970 | -16.5% |
| Taxes, remuneration and social security | 45 | €31,680 | €44,626 | +€12,946 | +40.9% |
| Taxes | 450/3 | €354 | €9,476 | +€9,123 | +2578.7% |
| Remuneration and social security | 454/9 | €31,327 | €35,150 | +€3,823 | +12.2% |
| Other amounts payable | 47/48 | €2,329 | €24,136 | +€21,807 | +936.2% |
| Accrued charges and deferred income | 492/3 | €0 | €360 | +€360 | |
| Non-recurring operating income | 76A | €1,240 | €23,580 | +€22,340 | +1801.6% |
| Remuneration, social security and pensions | 62 | €219,126 | €200,708 | -€18,418 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,487 | €44,744 | -€6,743 | -13.1% |
| Other operating charges | 640/8 | €2,411 | €2,336 | -€74 | -3.1% |
| Non-recurring operating charges | 66A | €976 | €4,534 | +€3,559 | +364.7% |
| Gross operating margin | 9900 | €217,747 | €230,386 | +€12,638 | +5.8% |
| Operating profit (loss) | 9901 | -€56,253 | -€21,938 | +€34,316 | +61.0% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €7,209 | €6,232 | -€978 | -13.6% |
| Recurring financial charges | 65 | €7,209 | €6,232 | -€978 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€63,463 | -€28,164 | +€35,299 | +55.6% |
| Income taxes | 67/77 | €115 | €78 | -€37 | -32.2% |
| Profit (loss) for the period | 9904 | -€63,577 | -€28,241 | +€35,336 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,577 | -€28,241 | +€35,336 | +55.6% |
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 5 October 2026 via checked.be.