P.R.G.: 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.G.
Largest movements
- Cash +€11,475
up €11,475 (+252%), from €4,560 to €16,035
mainly Net result for the year (+€13,186) and Other debts (+€11,164)
- Other debts +€11,164
up €11,164 (+44.0%), from €25,381 to €36,545
- Gross operating margin +€1,551
up €1,551 (+8.6%), from €18,039 to €19,590
- Other operating charges -€445
down €445 (-7.4%), from €5,979 to €5,534
- Financial charges -€280
down €280 (-26.0%), from €1,078 to €798
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 | €314,687 | €326,220 | +€11,533 | +3.7% |
| Fixed assets | 21/28 | €308,305 | €308,305 | = | 0.0% |
| Tangible fixed assets | 22/27 | €50,395 | €50,395 | = | 0.0% |
| Land and buildings | 22 | €50,395 | €50,395 | = | 0.0% |
| Financial fixed assets | 28 | €257,910 | €257,910 | = | 0.0% |
| Current assets | 29/58 | €6,382 | €17,915 | +€11,533 | +181% |
| Cash at bank and in hand | 54/58 | €4,560 | €16,035 | +€11,475 | +252% |
| Deferred charges and accrued income | 490/1 | €1,822 | €1,880 | +€58 | +3.2% |
| Total equity and liabilities | 10/49 | €314,687 | €326,220 | +€11,533 | +3.7% |
| Equity | 10/15 | €282,072 | €282,258 | +€186 | +0.1% |
| Contributions | 10/11 | €193,000 | €193,000 | = | 0.0% |
| Capital | 10 | €193,000 | €193,000 | = | 0.0% |
| Issued capital | 100 | €193,000 | €193,000 | = | 0.0% |
| Reserves | 13 | €19,300 | €19,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,300 | €19,300 | = | 0.0% |
| Legal reserve | 130 | €19,300 | €19,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,772 | €69,958 | +€186 | +0.3% |
| Amounts payable | 17/49 | €32,615 | €43,962 | +€11,347 | +34.8% |
| Amounts payable within one year | 42/48 | €32,270 | €43,581 | +€11,312 | +35.1% |
| Trade debts | 44 | €6,760 | €6,965 | +€205 | +3.0% |
| Suppliers | 440/4 | €6,760 | €6,965 | +€205 | +3.0% |
| Taxes, remuneration and social security | 45 | €129 | €72 | -€57 | -44.2% |
| Taxes | 450/3 | €129 | €72 | -€57 | -44.2% |
| Other amounts payable | 47/48 | €25,381 | €36,545 | +€11,164 | +44.0% |
| Accrued charges and deferred income | 492/3 | €345 | €381 | +€35 | +10.2% |
| Other operating charges | 640/8 | €5,979 | €5,534 | -€445 | -7.4% |
| Gross operating margin | 9900 | €18,039 | €19,590 | +€1,551 | +8.6% |
| Operating profit (loss) | 9901 | €12,060 | €14,055 | +€1,995 | +16.5% |
| Financial charges | 65/66B | €1,078 | €798 | -€280 | -26.0% |
| Recurring financial charges | 65 | €1,078 | €798 | -€280 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €10,982 | €13,258 | +€2,275 | +20.7% |
| Income taxes | 67/77 | €129 | €72 | -€57 | -44.2% |
| Profit (loss) for the period | 9904 | €10,854 | €13,186 | +€2,332 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,854 | €13,186 | +€2,332 | +21.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.