BUS PROPHILS: 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.
BUS PROPHILS
Largest movements
- Tangible fixed assets -€6,710
down €6,710 (-15.7%), from €42,781 to €36,071
of which Furniture and vehicles: -€6,710
- Deferred charges and accrued income +€2,289
new in 2025: €2,289
- Receivables within one year -€1,934
down €1,934 (-88.8%), from €2,178 to €244
of which Trade receivables: -€1,934
- Profit (loss) carried forward -€12,360
down €12,360 (-9.6%), from -€128,577 to -€140,936
- Other debts +€6,741
up €6,741 (+38.0%), from €17,740 to €24,481
- Tax, wage and social debts -€945
down €945 (-59.1%), from €1,599 to €654
- Gross operating margin +€1,505
up €1,505 (+26.1%), from -€5,763 to -€4,258
- Purchases and services -€1,505
down €1,505 (-26.1%), from €5,763 to €4,258
- Taxes +€654
up €654 (+600.6%), from €109 to €763
- Other operating charges +€233
up €233 (+66.2%), from €352 to €584
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 | €45,410 | €38,846 | -€6,563 | -14.5% |
| Fixed assets | 21/28 | €42,781 | €36,071 | -€6,710 | -15.7% |
| Tangible fixed assets | 22/27 | €42,781 | €36,071 | -€6,710 | -15.7% |
| Land and buildings | 22 | €18,000 | €18,000 | = | 0.0% |
| Furniture and vehicles | 24 | €24,781 | €18,071 | -€6,710 | -27.1% |
| Current assets | 29/58 | €2,629 | €2,775 | +€146 | +5.6% |
| Amounts receivable within one year | 40/41 | €2,178 | €244 | -€1,934 | -88.8% |
| Trade receivables | 40 | €1,934 | - | -€1,934 | |
| Other amounts receivable | 41 | €244 | €244 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €451 | €243 | -€208 | -46.1% |
| Deferred charges and accrued income | 490/1 | - | €2,289 | +€2,289 | |
| Total equity and liabilities | 10/49 | €45,410 | €38,846 | -€6,563 | -14.5% |
| Equity | 10/15 | €26,071 | €13,711 | -€12,360 | -47.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €54,648 | €54,648 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,648 | €34,648 | = | 0.0% |
| Reserves not available under the articles | 1311 | €34,648 | €34,648 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,577 | -€140,936 | -€12,360 | -9.6% |
| Amounts payable | 17/49 | €19,339 | €25,135 | +€5,796 | +30.0% |
| Amounts payable within one year | 42/48 | €19,339 | €25,135 | +€5,796 | +30.0% |
| Taxes, remuneration and social security | 45 | €1,599 | €654 | -€945 | -59.1% |
| Taxes | 450/3 | €1,599 | €654 | -€945 | -59.1% |
| Other amounts payable | 47/48 | €17,740 | €24,481 | +€6,741 | +38.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,763 | €4,258 | -€1,505 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,710 | €6,710 | = | 0.0% |
| Other operating charges | 640/8 | €352 | €584 | +€233 | +66.2% |
| Gross operating margin | 9900 | -€5,763 | -€4,258 | +€1,505 | +26.1% |
| Operating profit (loss) | 9901 | -€12,824 | -€11,552 | +€1,272 | +9.9% |
| Financial charges | 65/66B | €49 | €45 | -€5 | -9.8% |
| Recurring financial charges | 65 | €49 | €45 | -€5 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,873 | -€11,597 | +€1,277 | +9.9% |
| Income taxes | 67/77 | €109 | €763 | +€654 | +600.6% |
| Profit (loss) for the period | 9904 | -€12,982 | -€12,360 | +€623 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,982 | -€12,360 | +€623 | +4.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.