PRODUCTION SOLUTIONS: 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.
PRODUCTION SOLUTIONS
Largest movements
- Receivables within one year -€78,311
down €78,311 (-73.7%), from €106,202 to €27,891
of which Trade receivables: -€56,241
- Tangible fixed assets -€7,336
down €7,336 (-31.7%), from €23,132 to €15,796
- Cash -€6,335
down €6,335 (-7.2%), from €87,511 to €81,176
mainly Contributions, distributions and other (-€102,800) and Trade debts (-€38,433)
- Profit (loss) carried forward -€87,151
down €87,151 (-97.8%), from €89,119 to €1,968
- Other debts +€49,800
up €49,800 (+94.0%), from €53,000 to €102,800
- Trade debts -€38,433
down €38,433 (-68.9%), from €55,809 to €17,376
- Tax, wage and social debts -€16,551
down €16,551 (-93.8%), from €17,646 to €1,095
of which Taxes: -€15,799
- Gross operating margin -€71,140
down €71,140 (-71.2%), from €99,949 to €28,810
- Taxes -€14,984
down €14,984 (-76.2%), from €19,672 to €4,688
- Depreciation -€1,037
down €1,037 (-10.7%), from €9,678 to €8,641
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 | €217,114 | €125,137 | -€91,977 | -42.4% |
| Fixed assets | 21/28 | €23,132 | €15,796 | -€7,336 | -31.7% |
| Tangible fixed assets | 22/27 | €23,132 | €15,796 | -€7,336 | -31.7% |
| Furniture and vehicles | 24 | €23,132 | €15,796 | -€7,336 | -31.7% |
| Current assets | 29/58 | €193,982 | €109,341 | -€84,641 | -43.6% |
| Amounts receivable within one year | 40/41 | €106,202 | €27,891 | -€78,311 | -73.7% |
| Trade receivables | 40 | €75,716 | €19,475 | -€56,241 | -74.3% |
| Other amounts receivable | 41 | €30,486 | €8,416 | -€22,070 | -72.4% |
| Cash at bank and in hand | 54/58 | €87,511 | €81,176 | -€6,335 | -7.2% |
| Deferred charges and accrued income | 490/1 | €269 | €274 | +€5 | +1.9% |
| Total equity and liabilities | 10/49 | €217,114 | €125,137 | -€91,977 | -42.4% |
| Equity | 10/15 | €90,619 | €3,468 | -€87,151 | -96.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,119 | €1,968 | -€87,151 | -97.8% |
| Amounts payable | 17/49 | €126,495 | €121,669 | -€4,826 | -3.8% |
| Amounts payable within one year | 42/48 | €126,495 | €121,271 | -€5,224 | -4.1% |
| Trade debts | 44 | €55,809 | €17,376 | -€38,433 | -68.9% |
| Suppliers | 440/4 | €55,809 | €17,376 | -€38,433 | -68.9% |
| Advances received on contracts in progress | 46 | €40 | - | -€40 | |
| Taxes, remuneration and social security | 45 | €17,646 | €1,095 | -€16,551 | -93.8% |
| Taxes | 450/3 | €15,862 | €63 | -€15,799 | -99.6% |
| Remuneration and social security | 454/9 | €1,784 | €1,032 | -€752 | -42.2% |
| Other amounts payable | 47/48 | €53,000 | €102,800 | +€49,800 | +94.0% |
| Accrued charges and deferred income | 492/3 | - | €398 | +€398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,678 | €8,641 | -€1,037 | -10.7% |
| Other operating charges | 640/8 | €861 | €424 | -€437 | -50.7% |
| Gross operating margin | 9900 | €99,949 | €28,810 | -€71,140 | -71.2% |
| Operating profit (loss) | 9901 | €89,410 | €19,744 | -€69,666 | -77.9% |
| Financial income | 75/76B | €1,085 | €859 | -€226 | -20.8% |
| Recurring financial income | 75 | €1,085 | €186 | -€899 | -82.9% |
| Non-recurring financial income | 76B | - | €673 | +€673 | |
| Financial charges | 65/66B | €250 | €266 | +€16 | +6.3% |
| Recurring financial charges | 65 | €250 | €266 | +€16 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €90,244 | €20,337 | -€69,908 | -77.5% |
| Income taxes | 67/77 | €19,672 | €4,688 | -€14,984 | -76.2% |
| Profit (loss) for the period | 9904 | €70,573 | €15,649 | -€54,924 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,573 | €15,649 | -€54,924 | -77.8% |
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 16 October 2026 via checked.be.