PROVITIS: 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.
PROVITIS
Largest movements
- Tangible fixed assets -€17,775
down €17,775 (-5.0%), from €358,973 to €341,199
of which Land and buildings: -€17,522
- Cash +€9,889
up €9,889 (+87.0%), from €11,366 to €21,255
mainly Net result for the year (+€29,411) and Depreciation (+€17,775)
- Reserves +€29,411
up €29,411 (+11.4%), from €257,872 to €287,283
of which Distributable reserves: +€29,411
- Short-term financial debts -€28,800
down €28,800 (-34.8%), from €82,800 to €54,000
- Other debts -€9,520
down €9,520 (-58.6%), from €16,259 to €6,739
- Financial charges -€2,453
down €2,453 (-33.5%), from €7,314 to €4,861
- Gross operating margin +€1,444
up €1,444 (+2.1%), from €70,299 to €71,744
- Other operating charges +€1,171
up €1,171 (+47.2%), from €2,478 to €3,649
- Taxes +€996
up €996 (+6.6%), from €15,051 to €16,048
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €383,484 | €376,519 | -€6,964 | -1.8% |
| Fixed assets | 21/28 | €359,000 | €341,225 | -€17,775 | -5.0% |
| Tangible fixed assets | 22/27 | €358,973 | €341,199 | -€17,775 | -5.0% |
| Land and buildings | 22 | €357,988 | €340,467 | -€17,522 | -4.9% |
| Plant, machinery and equipment | 23 | €95 | €68 | -€27 | -28.3% |
| Furniture and vehicles | 24 | €890 | €664 | -€226 | -25.4% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €24,484 | €35,294 | +€10,810 | +44.2% |
| Amounts receivable within one year | 40/41 | €10,790 | €10,588 | -€203 | -1.9% |
| Trade receivables | 40 | €9,983 | €10,588 | +€605 | +6.1% |
| Other amounts receivable | 41 | €808 | - | -€808 | |
| Cash at bank and in hand | 54/58 | €11,366 | €21,255 | +€9,889 | +87.0% |
| Deferred charges and accrued income | 490/1 | €2,328 | €3,451 | +€1,124 | +48.3% |
| Total equity and liabilities | 10/49 | €383,484 | €376,519 | -€6,964 | -1.8% |
| Equity | 10/15 | €264,072 | €293,483 | +€29,411 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €257,872 | €287,283 | +€29,411 | +11.4% |
| Tax-exempt reserves | 132 | €2,769 | €2,769 | = | 0.0% |
| Distributable reserves | 133 | €255,103 | €284,514 | +€29,411 | +11.5% |
| Amounts payable | 17/49 | €119,412 | €83,037 | -€36,375 | -30.5% |
| Amounts payable within one year | 42/48 | €117,283 | €79,965 | -€37,318 | -31.8% |
| Financial debts | 43 | €82,800 | €54,000 | -€28,800 | -34.8% |
| Credit institutions | 430/8 | €82,800 | €54,000 | -€28,800 | -34.8% |
| Trade debts | 44 | €1,608 | €696 | -€912 | -56.7% |
| Suppliers | 440/4 | €1,608 | €696 | -€912 | -56.7% |
| Taxes, remuneration and social security | 45 | €16,616 | €18,530 | +€1,914 | +11.5% |
| Taxes | 450/3 | €16,616 | €18,530 | +€1,914 | +11.5% |
| Other amounts payable | 47/48 | €16,259 | €6,739 | -€9,520 | -58.6% |
| Accrued charges and deferred income | 492/3 | €2,129 | €3,072 | +€943 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,654 | €17,775 | +€121 | +0.7% |
| Other operating charges | 640/8 | €2,478 | €3,649 | +€1,171 | +47.2% |
| Gross operating margin | 9900 | €70,299 | €71,744 | +€1,444 | +2.1% |
| Operating profit (loss) | 9901 | €50,167 | €50,320 | +€153 | +0.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,314 | €4,861 | -€2,453 | -33.5% |
| Recurring financial charges | 65 | €7,314 | €4,861 | -€2,453 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €42,853 | €45,459 | +€2,605 | +6.1% |
| Income taxes | 67/77 | €15,051 | €16,048 | +€996 | +6.6% |
| Profit (loss) for the period | 9904 | €27,802 | €29,411 | +€1,609 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,802 | €29,411 | +€1,609 | +5.8% |
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 14 October 2026 via checked.be.