PROVILLAS: what changed
Two fiscal 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.
PROVILLAS
Largest movements
- Stocks and contracts +€754,813
up €754,813 (+567.7%), from €132,954 to €887,767
of which Stocks: +€724,813
- Current investments -€210,820
no longer reported in 2025 (was €210,820)
- Tangible fixed assets -€50,714
down €50,714 (-9.9%), from €514,071 to €463,357
of which Furniture and vehicles: -€35,332
- Receivables within one year +€25,829
up €25,829 (+626.1%), from €4,125 to €29,955
of which Other amounts receivable: +€25,829
- Debts after one year +€500,000
new in 2025: €500,000
- Reserves +€30,813
up €30,813 (+2.2%), from €1.4m to €1.5m
of which Distributable reserves: +€31,335
- Financial income +€27,006
up €27,006 (+451.5%), from €5,981 to €32,987
- Staff costs +€23,165
up €23,165 (+112.5%), from €20,590 to €43,755
- Taxes -€12,781
down €12,781 (-75.2%), from €17,001 to €4,220
- Depreciation +€12,160
up €12,160 (+31.5%), from €38,554 to €50,714
- Financial charges +€10,411
up €10,411 (+4598.7%), from €226 to €10,637
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 | €1,514,461 | €2,038,059 | +€523,598 | +34.6% |
| Fixed assets | 21/28 | €515,071 | €464,357 | -€50,714 | -9.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €514,071 | €463,357 | -€50,714 | -9.9% |
| Land and buildings | 22 | €372,890 | €357,508 | -€15,382 | -4.1% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €141,180 | €105,848 | -€35,332 | -25.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €999,390 | €1,573,703 | +€574,312 | +57.5% |
| Amounts receivable after more than one year | 29 | €480,000 | €480,000 | = | 0.0% |
| Other amounts receivable | 291 | €480,000 | €480,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €132,954 | €887,767 | +€754,813 | +567.7% |
| Stocks | 30/36 | €122,954 | €847,767 | +€724,813 | +589.5% |
| Contracts in progress | 37 | €10,000 | €40,000 | +€30,000 | +300.0% |
| Amounts receivable within one year | 40/41 | €4,125 | €29,955 | +€25,829 | +626.1% |
| Trade receivables | 40 | €1,089 | €1,089 | = | 0.0% |
| Other amounts receivable | 41 | €3,036 | €28,866 | +€25,829 | +850.6% |
| Current investments | 50/53 | €210,820 | - | -€210,820 | |
| Cash at bank and in hand | 54/58 | €165,829 | €169,729 | +€3,899 | +2.4% |
| Deferred charges and accrued income | 490/1 | €5,661 | €6,252 | +€591 | +10.4% |
| Total equity and liabilities | 10/49 | €1,514,461 | €2,038,059 | +€523,598 | +34.6% |
| Equity | 10/15 | €1,454,113 | €1,484,926 | +€30,813 | +2.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,429,113 | €1,459,926 | +€30,813 | +2.2% |
| Tax-exempt reserves | 132 | €9,085 | €8,563 | -€522 | -5.7% |
| Distributable reserves | 133 | €1,420,028 | €1,451,363 | +€31,335 | +2.2% |
| Provisions and deferred taxes | 16 | €2,271 | €2,141 | -€130 | -5.7% |
| Deferred taxes | 168 | €2,271 | €2,141 | -€130 | -5.7% |
| Amounts payable | 17/49 | €58,078 | €550,992 | +€492,915 | +848.7% |
| Amounts payable after more than one year | 17 | - | €500,000 | +€500,000 | |
| Financial debts | 170/4 | - | €500,000 | +€500,000 | |
| Amounts payable within one year | 42/48 | €58,052 | €50,241 | -€7,810 | -13.5% |
| Trade debts | 44 | €26,868 | €20,944 | -€5,924 | -22.0% |
| Suppliers | 440/4 | €26,868 | €20,944 | -€5,924 | -22.0% |
| Taxes, remuneration and social security | 45 | €14,583 | €18,883 | +€4,300 | +29.5% |
| Taxes | 450/3 | €3,960 | €3,002 | -€957 | -24.2% |
| Remuneration and social security | 454/9 | €10,623 | €15,881 | +€5,258 | +49.5% |
| Other amounts payable | 47/48 | €16,601 | €10,414 | -€6,187 | -37.3% |
| Accrued charges and deferred income | 492/3 | €26 | €751 | +€725 | +2822.6% |
| Remuneration, social security and pensions | 62 | €20,590 | €43,755 | +€23,165 | +112.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,554 | €50,714 | +€12,160 | +31.5% |
| Other operating charges | 640/8 | €4,304 | €4,119 | -€185 | -4.3% |
| Gross operating margin | 9900 | €119,894 | €111,141 | -€8,753 | -7.3% |
| Operating profit (loss) | 9901 | €56,446 | €12,553 | -€43,893 | -77.8% |
| Financial income | 75/76B | €5,981 | €32,987 | +€27,006 | +451.5% |
| Recurring financial income | 75 | €5,981 | €32,987 | +€27,006 | +451.5% |
| Financial charges | 65/66B | €226 | €10,637 | +€10,411 | +4598.7% |
| Recurring financial charges | 65 | €226 | €10,637 | +€10,411 | +4598.7% |
| Profit (loss) for the period before taxes | 9903 | €62,200 | €34,903 | -€27,298 | -43.9% |
| Transfer from deferred taxes | 780 | €130 | €130 | = | 0.0% |
| Income taxes | 67/77 | €17,001 | €4,220 | -€12,781 | -75.2% |
| Profit (loss) for the period | 9904 | €45,330 | €30,813 | -€14,516 | -32.0% |
| Transfer from tax-exempt reserves | 789 | €522 | €522 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,852 | €31,335 | -€14,516 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.