PRODUISONS !: 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.
PRODUISONS !
Largest movements
- Receivables within one year +€23,285
up €23,285 (+21.1%), from €110,464 to €133,749
of which Trade receivables: +€21,422
- Cash +€11,171
up €11,171 (+255%), from €4,382 to €15,553
mainly Net result for the year (+€47,816) and Depreciation (+€2,028)
- Tangible fixed assets -€1,629
down €1,629 (-55.2%), from €2,949 to €1,321
of which Furniture and vehicles: -€1,261
- Profit (loss) carried forward +€47,816
up €47,816, from -€33,115 to €14,701
- Tax, wage and social debts -€11,426
down €11,426 (-38.2%), from €29,880 to €18,455
of which Taxes: -€18,965
- Trade debts -€3,426
down €3,426 (-35.0%), from €9,799 to €6,374
- Gross operating margin +€76,479
up €76,479 (+97.8%), from €78,201 to €154,680
- Staff costs -€19,442
down €19,442 (-15.7%), from €123,717 to €104,274
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 | €122,848 | €155,812 | +€32,964 | +26.8% |
| Fixed assets | 21/28 | €3,610 | €1,581 | -€2,029 | -56.2% |
| Intangible fixed assets | 21 | €500 | €100 | -€400 | -80.0% |
| Tangible fixed assets | 22/27 | €2,949 | €1,321 | -€1,629 | -55.2% |
| Plant, machinery and equipment | 23 | €1,408 | €1,041 | -€367 | -26.1% |
| Furniture and vehicles | 24 | €1,542 | €280 | -€1,261 | -81.8% |
| Financial fixed assets | 28 | €161 | €160 | -€1 | -0.6% |
| Current assets | 29/58 | €119,238 | €154,232 | +€34,994 | +29.3% |
| Amounts receivable within one year | 40/41 | €110,464 | €133,749 | +€23,285 | +21.1% |
| Trade receivables | 40 | €110,464 | €131,885 | +€21,422 | +19.4% |
| Other amounts receivable | 41 | - | €1,864 | +€1,864 | |
| Cash at bank and in hand | 54/58 | €4,382 | €15,553 | +€11,171 | +255% |
| Deferred charges and accrued income | 490/1 | €4,392 | €4,930 | +€537 | +12.2% |
| Total equity and liabilities | 10/49 | €122,848 | €155,812 | +€32,964 | +26.8% |
| Equity | 10/15 | €83,168 | €130,984 | +€47,816 | +57.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €53,783 | €53,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €47,533 | €47,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,115 | €14,701 | +€47,816 | |
| Amounts payable | 17/49 | €39,680 | €24,828 | -€14,851 | -37.4% |
| Amounts payable within one year | 42/48 | €39,680 | €24,828 | -€14,851 | -37.4% |
| Trade debts | 44 | €9,799 | €6,374 | -€3,426 | -35.0% |
| Suppliers | 440/4 | €9,799 | €6,374 | -€3,426 | -35.0% |
| Taxes, remuneration and social security | 45 | €29,880 | €18,455 | -€11,426 | -38.2% |
| Taxes | 450/3 | €22,901 | €3,936 | -€18,965 | -82.8% |
| Remuneration and social security | 454/9 | €6,979 | €14,519 | +€7,539 | +108% |
| Non-recurring operating income | 76A | - | €1,654 | +€1,654 | |
| Remuneration, social security and pensions | 62 | €123,717 | €104,274 | -€19,442 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,738 | €2,028 | -€710 | -25.9% |
| Other operating charges | 640/8 | €323 | €220 | -€103 | -31.9% |
| Non-recurring operating charges | 66A | €2,198 | - | -€2,198 | |
| Gross operating margin | 9900 | €78,201 | €154,680 | +€76,479 | +97.8% |
| Operating profit (loss) | 9901 | -€50,775 | €48,157 | +€98,932 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.3% |
| Financial charges | 65/66B | €830 | €189 | -€641 | -77.2% |
| Recurring financial charges | 65 | €830 | €189 | -€641 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | -€51,603 | €47,968 | +€99,571 | |
| Income taxes | 67/77 | €295 | €153 | -€143 | -48.3% |
| Profit (loss) for the period | 9904 | -€51,898 | €47,816 | +€99,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,898 | €47,816 | +€99,714 |
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 21 October 2026 via checked.be.