PROLIFERA: 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.
PROLIFERA
Largest movements
- Receivables within one year -€86,021
down €86,021 (-72.2%), from €119,145 to €33,124
of which Trade receivables: -€83,197
- Cash -€46,035
down €46,035 (-45.2%), from €101,887 to €55,852
mainly Trade debts (-€70,180) and Contributions, distributions and other (-€60,000)
- Trade debts -€70,180
down €70,180 (-96.6%), from €72,668 to €2,488
- Reserves -€45,500
down €45,500 (-30.8%), from €147,500 to €102,000
- Debts after one year -€14,045
down €14,045 (-26.5%), from €53,043 to €38,998
- Tax, wage and social debts -€4,760
down €4,760 (-44.3%), from €10,755 to €5,995
- Other debts +€3,132
up €3,132 (+46.3%), from €6,768 to €9,900
- Gross operating margin -€15,775
down €15,775 (-31.5%), from €50,052 to €34,277
- Depreciation +€6,438
up €6,438 (+124.3%), from €5,178 to €11,617
- Taxes -€3,464
down €3,464 (-43.0%), from €8,063 to €4,599
- Financial charges +€1,216
up €1,216 (+37.4%), from €3,251 to €4,468
- Financial income -€943
down €943 (-98.8%), from €955 to €11
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
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 | €308,165 | €175,908 | -€132,258 | -42.9% |
| Fixed assets | 21/28 | €85,266 | €82,269 | -€2,997 | -3.5% |
| Tangible fixed assets | 22/27 | €82,716 | €79,719 | -€2,997 | -3.6% |
| Plant, machinery and equipment | 23 | €586 | €2,340 | +€1,754 | +299.1% |
| Furniture and vehicles | 24 | €7,516 | €8,757 | +€1,241 | +16.5% |
| Other tangible fixed assets | 26 | €74,614 | €68,622 | -€5,992 | -8.0% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €222,899 | €93,639 | -€129,261 | -58.0% |
| Amounts receivable within one year | 40/41 | €119,145 | €33,124 | -€86,021 | -72.2% |
| Trade receivables | 40 | €107,245 | €24,049 | -€83,197 | -77.6% |
| Other amounts receivable | 41 | €11,900 | €9,075 | -€2,825 | -23.7% |
| Cash at bank and in hand | 54/58 | €101,887 | €55,852 | -€46,035 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,867 | €4,663 | +€2,795 | +149.7% |
| Total equity and liabilities | 10/49 | €308,165 | €175,908 | -€132,258 | -42.9% |
| Equity | 10/15 | €151,439 | €104,023 | -€47,416 | -31.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €147,500 | €102,000 | -€45,500 | -30.8% |
| Distributable reserves | 133 | €147,500 | €102,000 | -€45,500 | -30.8% |
| Profit (loss) carried forward | 14 | €1,939 | €23 | -€1,916 | -98.8% |
| Amounts payable | 17/49 | €156,726 | €71,885 | -€84,842 | -54.1% |
| Amounts payable after more than one year | 17 | €53,043 | €38,998 | -€14,045 | -26.5% |
| Financial debts | 170/4 | €53,043 | €38,998 | -€14,045 | -26.5% |
| Amounts payable within one year | 42/48 | €103,683 | €32,428 | -€71,255 | -68.7% |
| Current portion of amounts payable after more than one year | 42 | €13,493 | €14,045 | +€552 | +4.1% |
| Trade debts | 44 | €72,668 | €2,488 | -€70,180 | -96.6% |
| Suppliers | 440/4 | €72,668 | €2,488 | -€70,180 | -96.6% |
| Taxes, remuneration and social security | 45 | €10,755 | €5,995 | -€4,760 | -44.3% |
| Taxes | 450/3 | €10,755 | €5,995 | -€4,760 | -44.3% |
| Other amounts payable | 47/48 | €6,768 | €9,900 | +€3,132 | +46.3% |
| Accrued charges and deferred income | 492/3 | - | €458 | +€458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,178 | €11,617 | +€6,438 | +124.3% |
| Other operating charges | 640/8 | €831 | €1,021 | +€190 | +22.9% |
| Gross operating margin | 9900 | €50,052 | €34,277 | -€15,775 | -31.5% |
| Operating profit (loss) | 9901 | €44,043 | €21,639 | -€22,403 | -50.9% |
| Financial income | 75/76B | €955 | €11 | -€943 | -98.8% |
| Recurring financial income | 75 | €955 | €11 | -€943 | -98.8% |
| Financial charges | 65/66B | €3,251 | €4,468 | +€1,216 | +37.4% |
| Recurring financial charges | 65 | €3,251 | €4,468 | +€1,216 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €41,746 | €17,183 | -€24,563 | -58.8% |
| Income taxes | 67/77 | €8,063 | €4,599 | -€3,464 | -43.0% |
| Profit (loss) for the period | 9904 | €33,683 | €12,584 | -€21,099 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,683 | €12,584 | -€21,099 | -62.6% |
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 12 October 2026 via checked.be.