PRODIS CONSULT: 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.
PRODIS CONSULT
Largest movements
- Intangible fixed assets -€189,000
no longer reported in 2025 (was €189,000)
- Financial fixed assets +€170,100
up €170,100 (+851%), from €20,000 to €190,100
- Cash +€46,714
up €46,714 (+222%), from €21,022 to €67,736
mainly Trade debts (+€46,184) and Investment in fixed assets (net) (+€18,900)
- Tangible fixed assets -€17,700
down €17,700 (-5.1%), from €348,323 to €330,623
of which Land and buildings: -€17,100
- Receivables within one year +€11,289
up €11,289 (+53.7%), from €21,031 to €32,319
of which Other amounts receivable: +€16,342
- Debts after one year -€59,212
down €59,212 (-17.1%), from €346,182 to €286,969
- Trade debts +€46,184
up €46,184 (+703%), from €6,568 to €52,752
- Tax, wage and social debts +€17,611
up €17,611 (+128%), from €13,724 to €31,335
- Reserves +€15,916
up €15,916 (+14.4%), from €110,473 to €126,389
- Write-downs +€18,900
new in 2025: €18,900
- Gross operating margin -€17,208
down €17,208 (-18.2%), from €94,749 to €77,541
- Taxes -€13,379
down €13,379 (-54.9%), from €24,351 to €10,972
- Financial charges +€5,811
up €5,811 (+71.5%), from €8,129 to €13,940
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 | €601,239 | €620,779 | +€19,539 | +3.2% |
| Fixed assets | 21/28 | €557,323 | €520,723 | -€36,600 | -6.6% |
| Intangible fixed assets | 21 | €189,000 | - | -€189,000 | |
| Tangible fixed assets | 22/27 | €348,323 | €330,623 | -€17,700 | -5.1% |
| Land and buildings | 22 | €345,800 | €328,700 | -€17,100 | -4.9% |
| Plant, machinery and equipment | 23 | €2,523 | €1,923 | -€600 | -23.8% |
| Financial fixed assets | 28 | €20,000 | €190,100 | +€170,100 | +851% |
| Current assets | 29/58 | €43,916 | €100,056 | +€56,139 | +128% |
| Amounts receivable within one year | 40/41 | €21,031 | €32,319 | +€11,289 | +53.7% |
| Trade receivables | 40 | €20,881 | €15,827 | -€5,054 | -24.2% |
| Other amounts receivable | 41 | €150 | €16,492 | +€16,342 | +10,895% |
| Cash at bank and in hand | 54/58 | €21,022 | €67,736 | +€46,714 | +222% |
| Deferred charges and accrued income | 490/1 | €1,863 | - | -€1,863 | |
| Total equity and liabilities | 10/49 | €601,239 | €620,779 | +€19,539 | +3.2% |
| Equity | 10/15 | €176,094 | €192,011 | +€15,916 | +9.0% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €110,473 | €126,389 | +€15,916 | +14.4% |
| Distributable reserves | 133 | €110,473 | €126,389 | +€15,916 | +14.4% |
| Profit (loss) carried forward | 14 | €59,297 | €59,297 | = | 0.0% |
| Amounts payable | 17/49 | €425,145 | €428,768 | +€3,623 | +0.9% |
| Amounts payable after more than one year | 17 | €346,182 | €286,969 | -€59,212 | -17.1% |
| Financial debts | 170/4 | €346,182 | €286,969 | -€59,212 | -17.1% |
| Amounts payable within one year | 42/48 | €78,963 | €141,799 | +€62,836 | +79.6% |
| Current portion of amounts payable after more than one year | 42 | €57,685 | €57,712 | +€28 | 0.0% |
| Trade debts | 44 | €6,568 | €52,752 | +€46,184 | +703% |
| Suppliers | 440/4 | €6,568 | €52,752 | +€46,184 | +703% |
| Taxes, remuneration and social security | 45 | €13,724 | €31,335 | +€17,611 | +128% |
| Taxes | 450/3 | €13,724 | €31,335 | +€17,611 | +128% |
| Other amounts payable | 47/48 | €987 | - | -€987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,577 | €17,700 | +€123 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,900 | +€18,900 | |
| Other operating charges | 640/8 | €109 | €113 | +€5 | +4.4% |
| Gross operating margin | 9900 | €94,749 | €77,541 | -€17,208 | -18.2% |
| Operating profit (loss) | 9901 | €77,063 | €40,827 | -€36,236 | -47.0% |
| Financial charges | 65/66B | €8,129 | €13,940 | +€5,811 | +71.5% |
| Recurring financial charges | 65 | €8,129 | €13,940 | +€5,811 | +71.5% |
| Profit (loss) for the period before taxes | 9903 | €68,934 | €26,888 | -€42,047 | -61.0% |
| Income taxes | 67/77 | €24,351 | €10,972 | -€13,379 | -54.9% |
| Profit (loss) for the period | 9904 | €44,584 | €15,916 | -€28,667 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,584 | €15,916 | -€28,667 | -64.3% |
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 14 October 2026 via checked.be.