PROVILEMA: 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.
PROVILEMA
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€56,981
down €56,981 (-56.9%), from €100,109 to €43,128
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€19,263)
- Reserves +€63,954
up €63,954 (+79.7%), from €80,293 to €144,246
- Debts after one year -€17,505
down €17,505 (-47.1%), from €37,141 to €19,637
- Tax, wage and social debts -€4,749
down €4,749 (-18.8%), from €25,305 to €20,556
- Other operating charges -€18,151
down €18,151 (-97.2%), from €18,665 to €514
- Taxes +€4,009
up €4,009 (+30.4%), from €13,174 to €17,182
- Gross operating margin +€3,075
up €3,075 (+3.1%), from €100,687 to €103,762
- Depreciation +€1,138
up €1,138 (+6.1%), from €18,602 to €19,739
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 | €177,666 | €220,283 | +€42,617 | +24.0% |
| Fixed assets | 21/28 | €56,924 | €56,448 | -€476 | -0.8% |
| Tangible fixed assets | 22/27 | €56,924 | €56,448 | -€476 | -0.8% |
| Land and buildings | 22 | - | €8,181 | +€8,181 | |
| Plant, machinery and equipment | 23 | - | €1,349 | +€1,349 | |
| Furniture and vehicles | 24 | €56,924 | €46,917 | -€10,006 | -17.6% |
| Current assets | 29/58 | €120,742 | €163,836 | +€43,094 | +35.7% |
| Amounts receivable within one year | 40/41 | €18,688 | €18,361 | -€327 | -1.8% |
| Trade receivables | 40 | €18,688 | €18,001 | -€687 | -3.7% |
| Other amounts receivable | 41 | - | €360 | +€360 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €100,109 | €43,128 | -€56,981 | -56.9% |
| Deferred charges and accrued income | 490/1 | €1,945 | €2,347 | +€402 | +20.7% |
| Total equity and liabilities | 10/49 | €177,666 | €220,283 | +€42,617 | +24.0% |
| Equity | 10/15 | €85,293 | €149,246 | +€63,954 | +75.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €80,293 | €144,246 | +€63,954 | +79.7% |
| Distributable reserves | 133 | €80,293 | €144,246 | +€63,954 | +79.7% |
| Amounts payable | 17/49 | €92,373 | €71,037 | -€21,336 | -23.1% |
| Amounts payable after more than one year | 17 | €37,141 | €19,637 | -€17,505 | -47.1% |
| Financial debts | 170/4 | €37,141 | €19,637 | -€17,505 | -47.1% |
| Amounts payable within one year | 42/48 | €55,232 | €50,746 | -€4,487 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €16,928 | €17,505 | +€576 | +3.4% |
| Trade debts | 44 | €1,952 | €896 | -€1,056 | -54.1% |
| Suppliers | 440/4 | €1,952 | €896 | -€1,056 | -54.1% |
| Taxes, remuneration and social security | 45 | €25,305 | €20,556 | -€4,749 | -18.8% |
| Taxes | 450/3 | €25,305 | €20,556 | -€4,749 | -18.8% |
| Other amounts payable | 47/48 | €11,047 | €11,789 | +€742 | +6.7% |
| Accrued charges and deferred income | 492/3 | - | €655 | +€655 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,602 | €19,739 | +€1,138 | +6.1% |
| Other operating charges | 640/8 | €18,665 | €514 | -€18,151 | -97.2% |
| Gross operating margin | 9900 | €100,687 | €103,762 | +€3,075 | +3.1% |
| Operating profit (loss) | 9901 | €63,421 | €83,509 | +€20,088 | +31.7% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €2,906 | €2,373 | -€533 | -18.3% |
| Recurring financial charges | 65 | €2,906 | €2,373 | -€533 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €60,535 | €81,136 | +€20,601 | +34.0% |
| Income taxes | 67/77 | €13,174 | €17,182 | +€4,009 | +30.4% |
| Profit (loss) for the period | 9904 | €47,361 | €63,954 | +€16,592 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,361 | €63,954 | +€16,592 | +35.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.