Proligna: 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.
Proligna
Largest movements
- Cash -€46,851
down €46,851 (-30.7%), from €152,389 to €105,538
mainly Net result for the year (-€100,480) and Investment in fixed assets (net) (-€20,706)
- Profit (loss) carried forward -€100,480
new in 2025: -€100,480
- Current portion of long-term debt +€38,340
up €38,340 (+141%), from €27,142 to €65,482
- Debts after one year +€29,969
up €29,969 (+9.5%), from €316,185 to €346,154
- Other debts -€17,997
down €17,997 (-70.6%), from €25,493 to €7,496
- Trade debts -€16,747
down €16,747 (-4.0%), from €414,530 to €397,782
- Gross operating margin -€139,024
down €139,024 (-74.2%), from €187,443 to €48,419
- Staff costs +€18,819
up €18,819 (+27.1%), from €69,506 to €88,325
- Taxes -€17,998
down €17,998 (-99.2%), from €18,142 to €145
- Write-downs -€4,667
no longer reported in 2025 (was €4,667)
- Other operating charges -€1,992
down €1,992 (-32.2%), from €6,195 to €4,203
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 | €1,172,731 | €1,118,526 | -€54,204 | -4.6% |
| Fixed assets | 21/28 | €26,861 | €32,970 | +€6,109 | +22.7% |
| Tangible fixed assets | 22/27 | €26,538 | €32,608 | +€6,070 | +22.9% |
| Plant, machinery and equipment | 23 | €6,697 | €7,139 | +€441 | +6.6% |
| Furniture and vehicles | 24 | €1,866 | €762 | -€1,104 | -59.2% |
| Leasing and similar rights | 25 | €13,354 | €5,855 | -€7,499 | -56.2% |
| Other tangible fixed assets | 26 | €4,620 | €18,852 | +€14,232 | +308% |
| Financial fixed assets | 28 | €323 | €362 | +€38 | +11.9% |
| Current assets | 29/58 | €1,145,869 | €1,085,556 | -€60,313 | -5.3% |
| Stocks and contracts in progress | 3 | €815,501 | €808,476 | -€7,025 | -0.9% |
| Stocks | 30/36 | €815,501 | €808,476 | -€7,025 | -0.9% |
| Amounts receivable within one year | 40/41 | €167,370 | €160,696 | -€6,674 | -4.0% |
| Trade receivables | 40 | €154,146 | €149,532 | -€4,614 | -3.0% |
| Other amounts receivable | 41 | €13,224 | €11,164 | -€2,060 | -15.6% |
| Cash at bank and in hand | 54/58 | €152,389 | €105,538 | -€46,851 | -30.7% |
| Deferred charges and accrued income | 490/1 | €10,609 | €10,846 | +€236 | +2.2% |
| Total equity and liabilities | 10/49 | €1,172,731 | €1,118,526 | -€54,204 | -4.6% |
| Equity | 10/15 | €312,432 | €211,952 | -€100,480 | -32.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €293,832 | €293,832 | = | 0.0% |
| Distributable reserves | 133 | €293,832 | €293,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€100,480 | -€100,480 | |
| Amounts payable | 17/49 | €860,298 | €906,574 | +€46,276 | +5.4% |
| Amounts payable after more than one year | 17 | €316,185 | €346,154 | +€29,969 | +9.5% |
| Financial debts | 170/4 | €316,185 | €346,154 | +€29,969 | +9.5% |
| Amounts payable within one year | 42/48 | €544,113 | €560,421 | +€16,307 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €27,142 | €65,482 | +€38,340 | +141% |
| Trade debts | 44 | €414,530 | €397,782 | -€16,747 | -4.0% |
| Suppliers | 440/4 | €414,530 | €397,782 | -€16,747 | -4.0% |
| Taxes, remuneration and social security | 45 | €76,949 | €89,660 | +€12,711 | +16.5% |
| Taxes | 450/3 | €69,595 | €82,355 | +€12,761 | +18.3% |
| Remuneration and social security | 454/9 | €7,354 | €7,304 | -€50 | -0.7% |
| Other amounts payable | 47/48 | €25,493 | €7,496 | -€17,997 | -70.6% |
| Remuneration, social security and pensions | 62 | €69,506 | €88,325 | +€18,819 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,465 | €14,597 | +€132 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,667 | - | -€4,667 | |
| Other operating charges | 640/8 | €6,195 | €4,203 | -€1,992 | -32.2% |
| Non-recurring operating charges | 66A | - | €1,000 | +€1,000 | |
| Gross operating margin | 9900 | €187,443 | €48,419 | -€139,024 | -74.2% |
| Operating profit (loss) | 9901 | €92,611 | -€59,706 | -€152,317 | |
| Financial income | 75/76B | €62 | €150 | +€89 | +144% |
| Recurring financial income | 75 | €62 | €150 | +€89 | +144% |
| Financial charges | 65/66B | €39,834 | €40,781 | +€947 | +2.4% |
| Recurring financial charges | 65 | €39,834 | €40,781 | +€947 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €52,839 | -€100,336 | -€153,175 | |
| Income taxes | 67/77 | €18,142 | €145 | -€17,998 | -99.2% |
| Profit (loss) for the period | 9904 | €34,697 | -€100,480 | -€135,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,697 | -€100,480 | -€135,177 |
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.