PRODUS: 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.
PRODUS
Largest movements
- Cash +€128,691
up €128,691 (+376%), from €34,187 to €162,878
mainly Other debts (+€75,503) and Receivables within one year (+€75,453)
- Receivables within one year -€75,453
down €75,453 (-54.1%), from €139,414 to €63,961
of which Other amounts receivable: -€79,227
- Stocks and contracts +€11,684
up €11,684 (+10.9%), from €107,319 to €119,004
- Intangible fixed assets +€5,572
new in 2025: €5,572
- Other debts +€75,503
up €75,503 (+370%), from €20,403 to €95,906
- Reserves -€39,670
down €39,670 (-17.8%), from €223,424 to €183,754
- Trade debts +€28,115
up €28,115 (+108%), from €25,925 to €54,040
- Gross operating margin +€36,087
up €36,087 (+125%), from €28,770 to €64,856
- Financial income -€3,641
down €3,641 (-53.7%), from €6,787 to €3,146
- Write-downs +€750
up €750, from €0 to €750
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 | €284,432 | €351,550 | +€67,117 | +23.6% |
| Fixed assets | 21/28 | - | €5,572 | +€5,572 | |
| Intangible fixed assets | 21 | - | €5,572 | +€5,572 | |
| Current assets | 29/58 | €284,432 | €345,978 | +€61,546 | +21.6% |
| Stocks and contracts in progress | 3 | €107,319 | €119,004 | +€11,684 | +10.9% |
| Stocks | 30/36 | €107,319 | €119,004 | +€11,684 | +10.9% |
| Amounts receivable within one year | 40/41 | €139,414 | €63,961 | -€75,453 | -54.1% |
| Trade receivables | 40 | €60,008 | €63,782 | +€3,774 | +6.3% |
| Other amounts receivable | 41 | €79,406 | €179 | -€79,227 | -99.8% |
| Cash at bank and in hand | 54/58 | €34,187 | €162,878 | +€128,691 | +376% |
| Deferred charges and accrued income | 490/1 | €3,512 | €135 | -€3,377 | -96.2% |
| Total equity and liabilities | 10/49 | €284,432 | €351,550 | +€67,117 | +23.6% |
| Equity | 10/15 | €233,424 | €193,754 | -€39,670 | -17.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €223,424 | €183,754 | -€39,670 | -17.8% |
| Distributable reserves | 133 | €223,424 | €183,754 | -€39,670 | -17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,008 | €157,796 | +€106,787 | +209% |
| Amounts payable within one year | 42/48 | €51,008 | €157,796 | +€106,787 | +209% |
| Trade debts | 44 | €25,925 | €54,040 | +€28,115 | +108% |
| Suppliers | 440/4 | €25,925 | €54,040 | +€28,115 | +108% |
| Taxes, remuneration and social security | 45 | €4,681 | €7,850 | +€3,169 | +67.7% |
| Taxes | 450/3 | €4,681 | €7,850 | +€3,169 | +67.7% |
| Other amounts payable | 47/48 | €20,403 | €95,906 | +€75,503 | +370% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €548 | +€548 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €750 | +€750 | |
| Other operating charges | 640/8 | €1,036 | €528 | -€509 | -49.1% |
| Gross operating margin | 9900 | €28,770 | €64,856 | +€36,087 | +125% |
| Operating profit (loss) | 9901 | €27,733 | €63,031 | +€35,298 | +127% |
| Financial income | 75/76B | €6,787 | €3,146 | -€3,641 | -53.7% |
| Recurring financial income | 75 | €6,787 | €3,146 | -€3,641 | -53.7% |
| Financial charges | 65/66B | €1,843 | €1,529 | -€315 | -17.1% |
| Recurring financial charges | 65 | €1,843 | €1,529 | -€315 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €32,677 | €64,648 | +€31,971 | +97.8% |
| Income taxes | 67/77 | €8,126 | €8,416 | +€290 | +3.6% |
| Profit (loss) for the period | 9904 | €24,551 | €56,232 | +€31,681 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €24,551 | €56,232 | +€31,681 | +129% |
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 20 October 2026 via checked.be.