Provesta: 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.
Provesta
Largest movements
- Tangible fixed assets -€61,271
down €61,271 (-3.8%), from €1.6m to €1.6m
of which Land and buildings: -€60,321
- Stocks and contracts +€43,893
up €43,893 (+7.5%), from €588,728 to €632,621
- Receivables within one year +€36,886
up €36,886 (+62.8%), from €58,711 to €95,598
- Cash -€26,392
down €26,392 (-29.0%), from €91,080 to €64,688
mainly Debts after one year (-€107,628) and Stocks and contracts (-€43,893)
- Debts after one year -€107,628
down €107,628 (-11.4%), from €942,800 to €835,173
- Profit (loss) carried forward +€91,791
up €91,791 (+63.2%), from €145,191 to €236,982
- Gross operating margin +€43,643
up €43,643 (+33.4%), from €130,505 to €174,148
- Financial charges -€7,516
down €7,516 (-21.5%), from €34,945 to €27,429
- Financial income +€2,390
up €2,390 (+31.2%), from €7,671 to €10,061
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,473,513 | €2,466,571 | -€6,942 | -0.3% |
| Fixed assets | 21/28 | €1,633,233 | €1,571,962 | -€61,271 | -3.8% |
| Tangible fixed assets | 22/27 | €1,633,233 | €1,571,962 | -€61,271 | -3.8% |
| Land and buildings | 22 | €1,617,556 | €1,557,235 | -€60,321 | -3.7% |
| Plant, machinery and equipment | 23 | €15,677 | €14,727 | -€950 | -6.1% |
| Current assets | 29/58 | €840,280 | €894,609 | +€54,328 | +6.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €588,728 | €632,621 | +€43,893 | +7.5% |
| Stocks | 30/36 | €588,728 | €632,621 | +€43,893 | +7.5% |
| Amounts receivable within one year | 40/41 | €58,711 | €95,598 | +€36,886 | +62.8% |
| Other amounts receivable | 41 | €58,711 | €95,598 | +€36,886 | +62.8% |
| Cash at bank and in hand | 54/58 | €91,080 | €64,688 | -€26,392 | -29.0% |
| Deferred charges and accrued income | 490/1 | €1,761 | €1,703 | -€59 | -3.3% |
| Total equity and liabilities | 10/49 | €2,473,513 | €2,466,571 | -€6,942 | -0.3% |
| Equity | 10/15 | €878,455 | €970,246 | +€91,791 | +10.4% |
| Contributions | 10/11 | €641,860 | €641,860 | = | 0.0% |
| Reserves | 13 | €91,404 | €91,404 | = | 0.0% |
| Distributable reserves | 133 | €91,404 | €91,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,191 | €236,982 | +€91,791 | +63.2% |
| Amounts payable | 17/49 | €1,595,058 | €1,496,325 | -€98,733 | -6.2% |
| Amounts payable after more than one year | 17 | €942,800 | €835,173 | -€107,628 | -11.4% |
| Financial debts | 170/4 | €942,800 | €835,173 | -€107,628 | -11.4% |
| Amounts payable within one year | 42/48 | €649,816 | €659,349 | +€9,532 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €106,702 | €107,628 | +€926 | +0.9% |
| Financial debts | 43 | €528,845 | €540,000 | +€11,155 | +2.1% |
| Credit institutions | 430/8 | €528,845 | €540,000 | +€11,155 | +2.1% |
| Trade debts | 44 | €8,165 | €2,888 | -€5,277 | -64.6% |
| Suppliers | 440/4 | €8,165 | €2,888 | -€5,277 | -64.6% |
| Taxes, remuneration and social security | 45 | €6,105 | €8,834 | +€2,729 | +44.7% |
| Taxes | 450/3 | €6,105 | €8,834 | +€2,729 | +44.7% |
| Accrued charges and deferred income | 492/3 | €2,442 | €1,803 | -€638 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,633 | €61,271 | -€362 | -0.6% |
| Other operating charges | 640/8 | €2,303 | €3,480 | +€1,178 | +51.1% |
| Gross operating margin | 9900 | €130,505 | €174,148 | +€43,643 | +33.4% |
| Operating profit (loss) | 9901 | €66,570 | €109,397 | +€42,827 | +64.3% |
| Financial income | 75/76B | €7,671 | €10,061 | +€2,390 | +31.2% |
| Recurring financial income | 75 | €7,671 | €10,061 | +€2,390 | +31.2% |
| Financial charges | 65/66B | €34,945 | €27,429 | -€7,516 | -21.5% |
| Recurring financial charges | 65 | €34,945 | €27,429 | -€7,516 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €39,296 | €92,029 | +€52,733 | +134% |
| Income taxes | 67/77 | - | €238 | +€238 | |
| Profit (loss) for the period | 9904 | €39,296 | €91,791 | +€52,495 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €39,296 | €91,791 | +€52,495 | +134% |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.