PROVIDENT: 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.
PROVIDENT
Largest movements
- Tangible fixed assets -€23,064
down €23,064 (-13.6%), from €169,009 to €145,945
of which Land and buildings: -€11,638
- Receivables within one year -€17,266
no longer reported in 2025 (was €17,266)
- Profit (loss) carried forward -€24,815
down €24,815 (-19.0%), from -€130,785 to -€155,600
- Accrued charges and deferred income -€17,671
no longer reported in 2025 (was €17,671)
- Short-term financial debts +€5,962
up €5,962 (+55.8%), from €10,685 to €16,647
- Advances received -€3,427
no longer reported in 2025 (was €3,427)
- Depreciation +€23,064
new in 2025: €23,064
- Financial income +€2,804
new in 2025: €2,804
of which Financial income: +€2,804
- Gross operating margin +€2,355
up €2,355 (+69.6%), from -€3,385 to -€1,030
- Financial charges +€592
up €592 (+62.9%), from €941 to €1,534
- Taxes -€348
no longer reported in 2025 (was €348)
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 | €186,699 | €146,370 | -€40,330 | -21.6% |
| Fixed assets | 21/28 | €169,434 | €146,370 | -€23,064 | -13.6% |
| Tangible fixed assets | 22/27 | €169,009 | €145,945 | -€23,064 | -13.6% |
| Land and buildings | 22 | €128,740 | €117,102 | -€11,638 | -9.0% |
| Plant, machinery and equipment | 23 | €40,268 | €28,842 | -€11,426 | -28.4% |
| Financial fixed assets | 28 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €17,266 | - | -€17,266 | |
| Amounts receivable within one year | 40/41 | €17,266 | - | -€17,266 | |
| Other amounts receivable | 41 | €17,266 | - | -€17,266 | |
| Total equity and liabilities | 10/49 | €186,699 | €146,370 | -€40,330 | -21.6% |
| Equity | 10/15 | €43,889 | €19,074 | -€24,815 | -56.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | €50,000 | = | 0.0% |
| Other | 1109/19 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €124,674 | €124,674 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,295 | €19,295 | = | 0.0% |
| Distributable reserves | 133 | €100,379 | €100,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,785 | -€155,600 | -€24,815 | -19.0% |
| Amounts payable | 17/49 | €142,810 | €127,296 | -€15,515 | -10.9% |
| Amounts payable within one year | 42/48 | €125,139 | €127,296 | +€2,157 | +1.7% |
| Financial debts | 43 | €10,685 | €16,647 | +€5,962 | +55.8% |
| Credit institutions | 430/8 | €10,685 | €16,647 | +€5,962 | +55.8% |
| Advances received on contracts in progress | 46 | €3,427 | - | -€3,427 | |
| Taxes, remuneration and social security | 45 | €378 | - | -€378 | |
| Taxes | 450/3 | €378 | - | -€378 | |
| Other amounts payable | 47/48 | €110,648 | €110,648 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €17,671 | - | -€17,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €23,064 | +€23,064 | |
| Other operating charges | 640/8 | €1,759 | €1,991 | +€233 | +13.2% |
| Gross operating margin | 9900 | -€3,385 | -€1,030 | +€2,355 | +69.6% |
| Operating profit (loss) | 9901 | -€5,143 | -€26,085 | -€20,942 | -407.2% |
| Financial income | 75/76B | - | €2,804 | +€2,804 | |
| Recurring financial income | 75 | - | €2,804 | +€2,804 | |
| Non-recurring financial income | 76B | - | €2,804 | +€2,804 | |
| Financial charges | 65/66B | €941 | €1,534 | +€592 | +62.9% |
| Recurring financial charges | 65 | €941 | €1,534 | +€592 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,085 | -€24,815 | -€18,730 | -307.8% |
| Income taxes | 67/77 | €348 | - | -€348 | |
| Profit (loss) for the period | 9904 | -€6,433 | -€24,815 | -€18,382 | -285.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,433 | -€24,815 | -€18,382 | -285.8% |
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 11 October 2026 via checked.be.