P.R.C. & PARTNERS: 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.
P.R.C. & PARTNERS
Largest movements
- Receivables within one year -€20,234
down €20,234 (-15.9%), from €127,052 to €106,818
- Tangible fixed assets -€12,710
down €12,710 (-2.4%), from €531,734 to €519,024
- Debts after one year -€20,953
down €20,953 (-5.7%), from €370,056 to €349,103
- Reserves -€12,225
down €12,225 (-8.3%), from €146,569 to €134,344
of which Distributable reserves: -€7,317
- Current portion of long-term debt +€9,010
up €9,010 (+75.4%), from €11,944 to €20,953
- Gross operating margin +€11,544
up €11,544, from -€7,408 to €4,136
- Depreciation +€4,052
up €4,052 (+32.4%), from €12,506 to €16,558
- Financial income -€3,171
down €3,171 (-35.0%), from €9,057 to €5,886
- Other operating charges +€666
up €666 (+82.2%), from €810 to €1,476
- Financial charges +€136
up €136 (+1.2%), from €11,098 to €11,234
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 | €660,405 | €629,114 | -€31,291 | -4.7% |
| Fixed assets | 21/28 | €531,734 | €519,024 | -€12,710 | -2.4% |
| Tangible fixed assets | 22/27 | €531,734 | €519,024 | -€12,710 | -2.4% |
| Land and buildings | 22 | €531,734 | €519,024 | -€12,710 | -2.4% |
| Current assets | 29/58 | €128,670 | €110,090 | -€18,581 | -14.4% |
| Amounts receivable within one year | 40/41 | €127,052 | €106,818 | -€20,234 | -15.9% |
| Other amounts receivable | 41 | €127,052 | €106,818 | -€20,234 | -15.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,382 | €3,079 | +€1,697 | +123% |
| Deferred charges and accrued income | 490/1 | €236 | €193 | -€44 | -18.4% |
| Total equity and liabilities | 10/49 | €660,405 | €629,114 | -€31,291 | -4.7% |
| Equity | 10/15 | €234,069 | €216,049 | -€18,021 | -7.7% |
| Contributions | 10/11 | €87,500 | €87,500 | = | 0.0% |
| Capital | 10 | €87,500 | €87,500 | = | 0.0% |
| Issued capital | 100 | €87,500 | €87,500 | = | 0.0% |
| Reserves | 13 | €146,569 | €134,344 | -€12,225 | -8.3% |
| Non-distributable reserves | 130/1 | €8,750 | €8,750 | = | 0.0% |
| Legal reserve | 130 | €8,750 | €8,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €130,502 | €125,594 | -€4,908 | -3.8% |
| Distributable reserves | 133 | €7,317 | €0 | -€7,317 | -100% |
| Profit (loss) carried forward | 14 | - | -€5,796 | -€5,796 | |
| Provisions and deferred taxes | 16 | €43,860 | €42,633 | -€1,227 | -2.8% |
| Deferred taxes | 168 | €43,860 | €42,633 | -€1,227 | -2.8% |
| Amounts payable | 17/49 | €382,476 | €370,432 | -€12,044 | -3.1% |
| Amounts payable after more than one year | 17 | €370,056 | €349,103 | -€20,953 | -5.7% |
| Financial debts | 170/4 | €370,056 | €349,103 | -€20,953 | -5.7% |
| Amounts payable within one year | 42/48 | €12,419 | €21,329 | +€8,910 | +71.7% |
| Current portion of amounts payable after more than one year | 42 | €11,944 | €20,953 | +€9,010 | +75.4% |
| Trade debts | 44 | €476 | €376 | -€100 | -21.0% |
| Suppliers | 440/4 | €476 | €376 | -€100 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,506 | €16,558 | +€4,052 | +32.4% |
| Other operating charges | 640/8 | €810 | €1,476 | +€666 | +82.2% |
| Gross operating margin | 9900 | -€7,408 | €4,136 | +€11,544 | |
| Operating profit (loss) | 9901 | -€20,724 | -€13,899 | +€6,825 | +32.9% |
| Financial income | 75/76B | €9,057 | €5,886 | -€3,171 | -35.0% |
| Recurring financial income | 75 | €9,057 | €5,886 | -€3,171 | -35.0% |
| Financial charges | 65/66B | €11,098 | €11,234 | +€136 | +1.2% |
| Recurring financial charges | 65 | €11,098 | €11,234 | +€136 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,765 | -€19,247 | +€3,518 | +15.5% |
| Transfer from deferred taxes | 780 | €1,227 | €1,227 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€21,538 | -€18,021 | +€3,518 | +16.3% |
| Transfer from tax-exempt reserves | 789 | €4,908 | €4,908 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,631 | -€13,113 | +€3,518 | +21.2% |
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 31 October 2026 via checked.be.