P.R.S.B. Services: 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.S.B. Services
Largest movements
- Current investments -€12,000
no longer reported in 2025 (was €12,000)
- Cash +€6,260
up €6,260 (+45.4%), from €13,779 to €20,038
mainly Current investments (+€12,000) and Receivables within one year (+€1,411)
- Receivables within one year -€1,411
down €1,411 (-51.9%), from €2,719 to €1,308
of which Trade receivables: -€911
- Reserves -€6,124
down €6,124 (-31.2%), from €19,616 to €13,492
of which Distributable reserves: -€6,124
- Tax, wage and social debts -€630
down €630 (-27.6%), from €2,284 to €1,654
- Other debts -€580
no longer reported in 2025 (was €580)
- Gross operating margin -€4,049
down €4,049, from €1,182 to -€2,867
- Financial charges -€948
down €948 (-86.9%), from €1,092 to €144
of which Non-recurring financial charges: -€1,018
- Taxes -€505
down €505 (-90.5%), from €557 to €53
- Depreciation -€255
down €255 (-58.3%), from €438 to €182
- Financial income +€42
up €42 (+22.1%), from €191 to €233
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 | €28,680 | €21,346 | -€7,333 | -25.6% |
| Fixed assets | 21/28 | €182 | - | -€182 | |
| Tangible fixed assets | 22/27 | €182 | - | -€182 | |
| Furniture and vehicles | 24 | €182 | - | -€182 | |
| Current assets | 29/58 | €28,497 | €21,346 | -€7,151 | -25.1% |
| Amounts receivable within one year | 40/41 | €2,719 | €1,308 | -€1,411 | -51.9% |
| Trade receivables | 40 | €2,219 | €1,308 | -€911 | -41.0% |
| Other amounts receivable | 41 | €500 | - | -€500 | |
| Current investments | 50/53 | €12,000 | - | -€12,000 | |
| Cash at bank and in hand | 54/58 | €13,779 | €20,038 | +€6,260 | +45.4% |
| Total equity and liabilities | 10/49 | €28,680 | €21,346 | -€7,333 | -25.6% |
| Equity | 10/15 | €25,816 | €19,692 | -€6,124 | -23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,616 | €13,492 | -€6,124 | -31.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,756 | €11,632 | -€6,124 | -34.5% |
| Amounts payable | 17/49 | €2,864 | €1,654 | -€1,210 | -42.2% |
| Amounts payable within one year | 42/48 | €2,864 | €1,654 | -€1,210 | -42.2% |
| Taxes, remuneration and social security | 45 | €2,284 | €1,654 | -€630 | -27.6% |
| Taxes | 450/3 | €2,284 | €1,654 | -€630 | -27.6% |
| Other amounts payable | 47/48 | €580 | - | -€580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €438 | €182 | -€255 | -58.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €1,182 | -€2,867 | -€4,049 | |
| Operating profit (loss) | 9901 | €627 | -€3,169 | -€3,796 | |
| Financial income | 75/76B | €191 | €233 | +€42 | +22.1% |
| Recurring financial income | 75 | €191 | €233 | +€42 | +22.1% |
| Financial charges | 65/66B | €1,092 | €144 | -€948 | -86.9% |
| Recurring financial charges | 65 | €74 | €144 | +€70 | +95.2% |
| Non-recurring financial charges | 66B | €1,018 | - | -€1,018 | |
| Profit (loss) for the period before taxes | 9903 | -€274 | -€3,079 | -€2,805 | -1,024% |
| Income taxes | 67/77 | €557 | €53 | -€505 | -90.5% |
| Profit (loss) for the period | 9904 | -€831 | -€3,132 | -€2,301 | -277% |
| Profit (loss) for the period to be appropriated | 9905 | -€831 | -€3,132 | -€2,301 | -277% |
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.