PROHYGIENE: 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.
PROHYGIENE
Largest movements
- Receivables within one year -€24,232
down €24,232 (-20.7%), from €116,852 to €92,620
of which Trade receivables: -€25,921
- Receivables after one year +€18,198
up €18,198 (+47.0%), from €38,745 to €56,943
- Tangible fixed assets +€6,142
up €6,142 (+20.7%), from €29,710 to €35,852
of which Plant, machinery and equipment: +€14,403
- Trade debts -€52,830
no longer reported in 2025 (was €52,830)
- Tax, wage and social debts +€46,880
up €46,880 (+603.4%), from €7,769 to €54,649
of which Remuneration and social security: +€39,399
- Profit (loss) carried forward +€24,833
up €24,833 (+33.7%), from €73,768 to €98,601
- Debts after one year -€11,159
down €11,159 (-31.9%), from €34,963 to €23,804
of which Financial debts: -€11,159
- Current portion of long-term debt -€4,138
down €4,138 (-27.1%), from €15,297 to €11,159
- Gross operating margin +€52,410
up €52,410 (+107.5%), from €48,733 to €101,142
- Staff costs -€23,340
down €23,340 (-39.4%), from €59,217 to €35,877
- Taxes +€13,298
up €13,298 (+149.3%), from €8,906 to €22,204
- Financial charges +€3,157
up €3,157 (+225.0%), from €1,403 to €4,560
- Depreciation +€2,502
up €2,502 (+24.8%), from €10,087 to €12,589
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,690 | €217,798 | +€109 | 0.0% |
| Fixed assets | 21/28 | €29,710 | €35,852 | +€6,142 | +20.7% |
| Tangible fixed assets | 22/27 | €29,710 | €35,852 | +€6,142 | +20.7% |
| Plant, machinery and equipment | 23 | €2,666 | €17,069 | +€14,403 | +540.2% |
| Furniture and vehicles | 24 | €27,044 | €18,783 | -€8,261 | -30.5% |
| Current assets | 29/58 | €187,980 | €181,946 | -€6,034 | -3.2% |
| Amounts receivable after more than one year | 29 | €38,745 | €56,943 | +€18,198 | +47.0% |
| Other amounts receivable | 291 | €38,745 | €56,943 | +€18,198 | +47.0% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €116,852 | €92,620 | -€24,232 | -20.7% |
| Trade receivables | 40 | €116,630 | €90,709 | -€25,921 | -22.2% |
| Other amounts receivable | 41 | €222 | €1,911 | +€1,690 | +762.8% |
| Deferred charges and accrued income | 490/1 | €30,383 | €30,383 | = | 0.0% |
| Total equity and liabilities | 10/49 | €217,690 | €217,798 | +€109 | 0.0% |
| Equity | 10/15 | €94,228 | €119,061 | +€24,833 | +26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,768 | €98,601 | +€24,833 | +33.7% |
| Amounts payable | 17/49 | €123,462 | €98,737 | -€24,725 | -20.0% |
| Amounts payable after more than one year | 17 | €34,963 | €23,804 | -€11,159 | -31.9% |
| Financial debts | 170/4 | €34,879 | €23,720 | -€11,159 | -32.0% |
| Other amounts payable | 178/9 | €84 | €84 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,499 | €74,933 | -€13,566 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €15,297 | €11,159 | -€4,138 | -27.1% |
| Financial debts | 43 | €12,203 | €8,725 | -€3,477 | -28.5% |
| Credit institutions | 430/8 | €12,203 | €8,725 | -€3,477 | -28.5% |
| Trade debts | 44 | €52,830 | - | -€52,830 | |
| Suppliers | 440/4 | €52,830 | - | -€52,830 | |
| Advances received on contracts in progress | 46 | €400 | €400 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,769 | €54,649 | +€46,880 | +603.4% |
| Taxes | 450/3 | - | €7,481 | +€7,481 | |
| Remuneration and social security | 454/9 | €7,769 | €47,169 | +€39,399 | +507.1% |
| Remuneration, social security and pensions | 62 | €59,217 | €35,877 | -€23,340 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,087 | €12,589 | +€2,502 | +24.8% |
| Other operating charges | 640/8 | €3,028 | €3,672 | +€644 | +21.3% |
| Gross operating margin | 9900 | €48,733 | €101,142 | +€52,410 | +107.5% |
| Operating profit (loss) | 9901 | -€23,600 | €49,004 | +€72,604 | |
| Financial income | 75/76B | €3,342 | €2,593 | -€749 | -22.4% |
| Recurring financial income | 75 | €3,342 | €2,593 | -€749 | -22.4% |
| Financial charges | 65/66B | €1,403 | €4,560 | +€3,157 | +225.0% |
| Recurring financial charges | 65 | €1,403 | €4,560 | +€3,157 | +225.0% |
| Profit (loss) for the period before taxes | 9903 | -€21,661 | €47,037 | +€68,698 | |
| Income taxes | 67/77 | €8,906 | €22,204 | +€13,298 | +149.3% |
| Profit (loss) for the period | 9904 | -€30,566 | €24,833 | +€55,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,566 | €24,833 | +€55,400 |
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 6 October 2026 via checked.be.