PROVIRON INDUSTRIES: 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.
What changed
PROVIRON INDUSTRIES
NACE 20.130, Manufacture of chemicals and chemical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€701,457
2024 · €749,362-€47,905
Equity
€3.8m
2024 · €3.1m+€701,457
Cash
€42,731
2024 · €44,831-€2,100
Balance sheet total
€22.6m
2024 · €24.6m-€2.0m
Largest movements
Assets
- Receivables within one year -€1.1m
down €1.1m (-25.7%), from €4.3m to €3.2m
of which Trade receivables: -€639,041
- Stocks and contracts -€688,304
down €688,304 (-17.2%), from €4.0m to €3.3m
- Tangible fixed assets -€282,641
down €282,641 (-5.6%), from €5.1m to €4.8m
of which Assets under construction and advance payments: -€651,158
Equity and liabilities
- Debts after one year -€2.4m
down €2.4m (-17.3%), from €14.1m to €11.6m
- Profit (loss) carried forward +€701,457
up €701,457 (+51.9%), from -€1.4m to -€650,674
- Short-term financial debts -€423,681
down €423,681 (-14.2%), from €3.0m to €2.6m
Income statement
- Goods and materials -€679,312
down €679,312 (-7.0%), from €9.7m to €9.0m
of which Change in stocks: decrease (increase): -€708,706
- Services and other goods -€509,151
down €509,151 (-10.4%), from €4.9m to €4.4m
- Other operating income -€477,719
down €477,719 (-48.8%), from €978,549 to €500,831
- Staff costs -€445,899
down €445,899 (-10.8%), from €4.1m to €3.7m
- Depreciation +€302,379
up €302,379 (+37.8%), from €800,379 to €1.1m
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.
Result 2024
€749,362
Turnover
+€38,142
Other operating income
-€477,719
Goods and materials
+€679,312
Services and other goods
+€509,151
Staff costs
+€445,899
Depreciation
-€302,379
Write-downs
+€17,306
Other operating charges
+€914
Other operating items
-€1.1m
Financial income
+€123,240
Financial charges
+€191,537
Taxes
-€172,267
Result 2025
€701,457
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3.7m
Investment
-€861,440
Financing
-€2.8m
Cash 2024
€44,831
From operations (derived)
+€3.7m
Net result for the year
+€701,457
Depreciation
+€1.1m
Stocks and contracts
+€688,304
Receivables within one year
+€1.1m
Deferred charges and accrued income
-€14,759
Trade debts
+€62,028
Tax, wage and social debts
+€72,603
Smaller working-capital items
+€442
Investment (derived)
-€861,440
Investment in fixed assets (net)
-€861,440
Financing
-€2.8m
Debts after one year
-€2.4m
Current portion of long-term debt
+€12,422
Short-term financial debts
-€423,681
Cash 2025
€42,731
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,623,459 | €22,610,262 | -€2.0m | -8.2% |
| Fixed assets | 21/28 | €16,254,769 | €16,013,451 | -€241,318 | -1.5% |
| Intangible fixed assets | 21 | €4,114,123 | €4,155,446 | +€41,323 | +1.0% |
| Tangible fixed assets | 22/27 | €5,086,433 | €4,803,792 | -€282,641 | -5.6% |
| Land and buildings | 22 | €1,782,471 | €1,974,924 | +€192,453 | +10.8% |
| Plant, machinery and equipment | 23 | €2,373,483 | €2,452,125 | +€78,643 | +3.3% |
| Furniture and vehicles | 24 | €77,846 | €138,490 | +€60,643 | +77.9% |
| Leasing and similar rights | 25 | €46,746 | €83,523 | +€36,777 | +78.7% |
| Assets under construction and advance payments | 27 | €805,887 | €154,729 | -€651,158 | -80.8% |
| Financial fixed assets | 28 | €7,054,213 | €7,054,213 | = | 0.0% |
| Affiliated companies | 280/1 | €7,051,625 | €7,051,625 | = | 0.0% |
| Participating interests | 280 | €7,051,625 | €7,051,625 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,588 | €2,588 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,588 | €2,588 | = | 0.0% |
| Current assets | 29/58 | €8,368,689 | €6,596,810 | -€1.8m | -21.2% |
| Stocks and contracts in progress | 3 | €4,011,425 | €3,323,121 | -€688,304 | -17.2% |
| Stocks | 30/36 | €4,011,425 | €3,323,121 | -€688,304 | -17.2% |
| Raw materials and consumables | 30/31 | €1,468,973 | €1,219,657 | -€249,316 | -17.0% |
| Finished goods | 33 | €2,269,237 | €1,810,181 | -€459,056 | -20.2% |
| Goods purchased for resale | 34 | €273,215 | €293,284 | +€20,068 | +7.3% |
| Amounts receivable within one year | 40/41 | €4,270,402 | €3,174,168 | -€1.1m | -25.7% |
| Trade receivables | 40 | €3,482,531 | €2,843,490 | -€639,041 | -18.3% |
| Other amounts receivable | 41 | €787,870 | €330,677 | -€457,193 | -58.0% |
| Cash at bank and in hand | 54/58 | €44,831 | €42,731 | -€2,100 | -4.7% |
| Deferred charges and accrued income | 490/1 | €42,031 | €56,790 | +€14,759 | +35.1% |
| Total equity and liabilities | 10/49 | €24,623,459 | €22,610,262 | -€2.0m | -8.2% |
| Equity | 10/15 | €3,102,086 | €3,803,543 | +€701,457 | +22.6% |
| Contributions | 10/11 | €2,140,000 | €2,140,000 | = | 0.0% |
| Capital | 10 | €2,140,000 | €2,140,000 | = | 0.0% |
| Issued capital | 100 | €2,140,000 | €2,140,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,429,303 | €1,429,303 | = | 0.0% |
| Reserves | 13 | €884,913 | €884,913 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,142 | €49,142 | = | 0.0% |
| Legal reserve | 130 | €49,142 | €49,142 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,005 | €2,005 | = | 0.0% |
| Distributable reserves | 133 | €833,767 | €833,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,352,130 | -€650,674 | +€701,457 | +51.9% |
| Amounts payable | 17/49 | €21,521,372 | €18,806,719 | -€2.7m | -12.6% |
| Amounts payable after more than one year | 17 | €14,062,613 | €11,624,145 | -€2.4m | -17.3% |
| Financial debts | 170/4 | €14,062,613 | €11,624,145 | -€2.4m | -17.3% |
| Leasing and similar obligations | 172 | €35,417 | €59,282 | +€23,865 | +67.4% |
| Other loans | 174 | €14,027,197 | €11,564,863 | -€2.5m | -17.6% |
| Amounts payable within one year | 42/48 | €7,457,150 | €7,180,363 | -€276,787 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €8,935 | €21,357 | +€12,422 | +139% |
| Financial debts | 43 | €2,991,432 | €2,567,751 | -€423,681 | -14.2% |
| Credit institutions | 430/8 | €2,991,432 | €2,567,751 | -€423,681 | -14.2% |
| Trade debts | 44 | €3,712,150 | €3,774,178 | +€62,028 | +1.7% |
| Suppliers | 440/4 | €3,712,150 | €3,774,178 | +€62,028 | +1.7% |
| Advances received on contracts in progress | 46 | €2,958 | €2,798 | -€160 | -5.4% |
| Taxes, remuneration and social security | 45 | €741,675 | €814,278 | +€72,603 | +9.8% |
| Taxes | 450/3 | €152,691 | €226,622 | +€73,930 | +48.4% |
| Remuneration and social security | 454/9 | €588,984 | €587,657 | -€1,327 | -0.2% |
| Accrued charges and deferred income | 492/3 | €1,609 | €2,211 | +€602 | +37.4% |
| Operating income | 70/76A | €21,211,934 | €19,724,743 | -€1.5m | -7.0% |
| Turnover | 70 | €19,009,688 | €19,047,829 | +€38,142 | +0.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €232,286 | -€459,303 | -€691,589 | |
| Own construction capitalised | 72 | €914,238 | €635,385 | -€278,853 | -30.5% |
| Other operating income | 74 | €978,549 | €500,831 | -€477,719 | -48.8% |
| Non-recurring operating income | 76A | €77,172 | - | -€77,172 | |
| Operating charges | 60/66A | €19,591,440 | €18,294,663 | -€1.3m | -6.6% |
| Goods for resale, raw materials and consumables | 60 | €9,671,076 | €8,991,764 | -€679,312 | -7.0% |
| Purchases | 600/8 | €8,733,122 | €8,762,516 | +€29,394 | +0.3% |
| Change in stocks: decrease (increase) | 609 | €937,953 | €229,248 | -€708,706 | -75.6% |
| Services and other goods | 61 | €4,913,292 | €4,404,140 | -€509,151 | -10.4% |
| Remuneration, social security and pensions | 62 | €4,112,705 | €3,666,807 | -€445,899 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800,379 | €1,102,758 | +€302,379 | +37.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,059 | -€247 | -€17,306 | |
| Other operating charges | 640/8 | €76,929 | €76,016 | -€914 | -1.2% |
| Non-recurring operating charges | 66A | - | €53,426 | +€53,426 | |
| Operating profit (loss) | 9901 | €1,620,494 | €1,430,080 | -€190,414 | -11.8% |
| Financial income | 75/76B | €5,576 | €128,815 | +€123,240 | +2,210% |
| Recurring financial income | 75 | €5,576 | €128,815 | +€123,240 | +2,210% |
| Income from current assets | 751 | €432 | €116,715 | +€116,284 | +26,945% |
| Other financial income | 752/9 | €5,144 | €12,100 | +€6,956 | +135% |
| Financial charges | 65/66B | €863,381 | €671,844 | -€191,537 | -22.2% |
| Recurring financial charges | 65 | €863,381 | €671,844 | -€191,537 | -22.2% |
| Debt charges | 650 | €828,112 | €622,019 | -€206,093 | -24.9% |
| Other financial charges | 652/9 | €35,268 | €49,825 | +€14,556 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €762,689 | €887,051 | +€124,362 | +16.3% |
| Income taxes | 67/77 | €13,327 | €185,594 | +€172,267 | +1,293% |
| Taxes | 670/3 | €36,815 | €220,058 | +€183,242 | +498% |
| Tax adjustments and reversals of tax provisions | 77 | €23,488 | €34,463 | +€10,975 | +46.7% |
| Profit (loss) for the period | 9904 | €749,362 | €701,457 | -€47,905 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €749,362 | €701,457 | -€47,905 | -6.4% |
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 27 October 2026 via checked.be.