P.R.S.: what changed
What changed
P.R.S.
NACE 47.300, Retail sale of automotive fuel
filed annual accounts (NBB)
Net result for the year
€355,953
2024 · €204,177+€151,776
Equity
€1.4m
2024 · €1.1m+€289,953
Cash
€239,656
2024 · €465,987-€226,331
Balance sheet total
€6.9m
2024 · €5.3m+€1.6m
Largest movements
Assets
- Receivables within one year +€1.0m
up €1.0m (+78.1%), from €1.3m to €2.3m
of which Trade receivables: +€839,540
- Tangible fixed assets +€550,195
up €550,195 (+20.7%), from €2.7m to €3.2m
of which Other tangible fixed assets: +€538,373
- Stocks and contracts +€245,496
up €245,496 (+29.7%), from €827,625 to €1.1m
- Cash -€226,331
down €226,331 (-48.6%), from €465,987 to €239,656
mainly Investment in fixed assets (net) (-€1.1m) and Receivables within one year (-€1.0m)
Equity and liabilities
- Debts after one year +€419,142
up €419,142 (+21.4%), from €2.0m to €2.4m
- Profit (loss) carried forward +€289,953
up €289,953 (+128%), from €226,231 to €516,184
- Short-term financial debts +€252,603
up €252,603 (+56.1%), from €450,000 to €702,603
- Trade debts +€237,765
up €237,765 (+29.4%), from €809,486 to €1.0m
- Current portion of long-term debt +€221,648
up €221,648 (+38.3%), from €578,347 to €799,995
Income statement
- Gross operating margin +€1.0m
up €1.0m (+30.0%), from €3.4m to €4.4m
- Staff costs +€645,261
up €645,261 (+26.3%), from €2.5m to €3.1m
- Depreciation +€116,091
up €116,091 (+28.7%), from €404,681 to €520,772
- Financial charges +€58,946
up €58,946 (+25.5%), from €230,922 to €289,868
- Taxes +€57,882
up €57,882 (+56.3%), from €102,828 to €160,710
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€204,177
Gross operating margin
+€1.0m
Staff costs
-€645,261
Depreciation
-€116,091
Other operating charges
+€944
Other operating items
+€6,763
Financial income
+€1,905
Financial charges
-€58,946
Taxes
-€57,882
Result 2025
€355,953
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,243
Investment
-€1.1m
Financing
+€827,393
Cash 2024
€465,987
From operations (derived)
+€17,243
Net result for the year
+€355,953
Depreciation
+€520,772
Stocks and contracts
-€245,496
Receivables within one year
-€1.0m
Deferred charges and accrued income
-€27,443
Trade debts
+€237,765
Tax, wage and social debts
+€60,356
Other debts
+€50,462
Accrued charges and deferred income
+€89,735
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€827,393
Debts after one year
+€419,142
Current portion of long-term debt
+€221,648
Short-term financial debts
+€252,603
Contributions, distributions and other
-€66,000
Cash 2025
€239,656
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,273,695 | €6,895,359 | +€1.6m | +30.8% |
| Fixed assets | 21/28 | €2,653,013 | €3,203,208 | +€550,195 | +20.7% |
| Tangible fixed assets | 22/27 | €2,653,013 | €3,203,208 | +€550,195 | +20.7% |
| Land and buildings | 22 | €550,324 | €549,746 | -€578 | -0.1% |
| Plant, machinery and equipment | 23 | €269,932 | €270,571 | +€639 | +0.2% |
| Furniture and vehicles | 24 | €5,840 | €17,601 | +€11,761 | +201% |
| Other tangible fixed assets | 26 | €1,826,917 | €2,365,290 | +€538,373 | +29.5% |
| Current assets | 29/58 | €2,620,682 | €3,692,151 | +€1.1m | +40.9% |
| Stocks and contracts in progress | 3 | €827,625 | €1,073,121 | +€245,496 | +29.7% |
| Stocks | 30/36 | €827,625 | €1,073,121 | +€245,496 | +29.7% |
| Amounts receivable within one year | 40/41 | €1,311,505 | €2,336,366 | +€1.0m | +78.1% |
| Trade receivables | 40 | €582,006 | €1,421,546 | +€839,540 | +144% |
| Other amounts receivable | 41 | €729,499 | €914,820 | +€185,321 | +25.4% |
| Cash at bank and in hand | 54/58 | €465,987 | €239,656 | -€226,331 | -48.6% |
| Deferred charges and accrued income | 490/1 | €15,565 | €43,008 | +€27,443 | +176% |
| Total equity and liabilities | 10/49 | €5,273,695 | €6,895,359 | +€1.6m | +30.8% |
| Equity | 10/15 | €1,066,969 | €1,356,922 | +€289,953 | +27.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €512,290 | €512,290 | = | 0.0% |
| Reserves | 13 | €266,948 | €266,948 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,380 | - | -€43,380 | |
| Distributable reserves | 133 | €217,418 | €260,798 | +€43,380 | +20.0% |
| Profit (loss) carried forward | 14 | €226,231 | €516,184 | +€289,953 | +128% |
| Amounts payable | 17/49 | €4,206,726 | €5,538,437 | +€1.3m | +31.7% |
| Amounts payable after more than one year | 17 | €1,962,643 | €2,381,785 | +€419,142 | +21.4% |
| Financial debts | 170/4 | €1,962,643 | €2,381,785 | +€419,142 | +21.4% |
| Amounts payable within one year | 42/48 | €2,118,808 | €2,941,642 | +€822,834 | +38.8% |
| Current portion of amounts payable after more than one year | 42 | €578,347 | €799,995 | +€221,648 | +38.3% |
| Financial debts | 43 | €450,000 | €702,603 | +€252,603 | +56.1% |
| Credit institutions | 430/8 | €450,000 | €702,603 | +€252,603 | +56.1% |
| Trade debts | 44 | €809,486 | €1,047,251 | +€237,765 | +29.4% |
| Suppliers | 440/4 | €809,486 | €1,047,251 | +€237,765 | +29.4% |
| Taxes, remuneration and social security | 45 | €280,975 | €341,331 | +€60,356 | +21.5% |
| Taxes | 450/3 | €90,218 | €147,301 | +€57,083 | +63.3% |
| Remuneration and social security | 454/9 | €190,757 | €194,030 | +€3,273 | +1.7% |
| Other amounts payable | 47/48 | - | €50,462 | +€50,462 | |
| Accrued charges and deferred income | 492/3 | €125,275 | €215,010 | +€89,735 | +71.6% |
| Remuneration, social security and pensions | 62 | €2,456,466 | €3,101,727 | +€645,261 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404,681 | €520,772 | +€116,091 | +28.7% |
| Other operating charges | 640/8 | €15,914 | €14,970 | -€944 | -5.9% |
| Non-recurring operating charges | 66A | €19,327 | €12,564 | -€6,763 | -35.0% |
| Gross operating margin | 9900 | €3,405,862 | €4,426,206 | +€1.0m | +30.0% |
| Operating profit (loss) | 9901 | €509,474 | €776,173 | +€266,699 | +52.3% |
| Financial income | 75/76B | €28,453 | €30,358 | +€1,905 | +6.7% |
| Recurring financial income | 75 | €28,453 | €30,358 | +€1,905 | +6.7% |
| Financial charges | 65/66B | €230,922 | €289,868 | +€58,946 | +25.5% |
| Recurring financial charges | 65 | €230,922 | €289,868 | +€58,946 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €307,005 | €516,663 | +€209,658 | +68.3% |
| Income taxes | 67/77 | €102,828 | €160,710 | +€57,882 | +56.3% |
| Profit (loss) for the period | 9904 | €204,177 | €355,953 | +€151,776 | +74.3% |
| Transfer from tax-exempt reserves | 789 | €213,430 | €43,380 | -€170,050 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €417,607 | €399,333 | -€18,274 | -4.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.