PR ACCOUNTING: 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.
PR ACCOUNTING
Largest movements
- Cash +€13,080
up €13,080 (+9.8%), from €134,095 to €147,175
mainly Other debts (+€51,756) and Net result for the year (+€47,266)
- Profit (loss) carried forward -€52,734
down €52,734 (-86.8%), from €60,746 to €8,012
- Other debts +€51,756
up €51,756 (+781.4%), from €6,623 to €58,380
- Tax, wage and social debts +€14,083
up €14,083 (+228.6%), from €6,160 to €20,243
- Gross operating margin -€13,629
down €13,629 (-18.0%), from €75,926 to €62,297
- Taxes -€6,611
down €6,611 (-33.1%), from €20,000 to €13,389
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 | €152,759 | €165,711 | +€12,952 | +8.5% |
| Fixed assets | 21/28 | €3,564 | €2,769 | -€795 | -22.3% |
| Tangible fixed assets | 22/27 | €3,564 | €2,769 | -€795 | -22.3% |
| Furniture and vehicles | 24 | €3,564 | €2,769 | -€795 | -22.3% |
| Current assets | 29/58 | €149,195 | €162,942 | +€13,747 | +9.2% |
| Amounts receivable within one year | 40/41 | €15,100 | €15,287 | +€187 | +1.2% |
| Trade receivables | 40 | €15,100 | €15,287 | +€187 | +1.2% |
| Cash at bank and in hand | 54/58 | €134,095 | €147,175 | +€13,080 | +9.8% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €152,759 | €165,711 | +€12,952 | +8.5% |
| Equity | 10/15 | €139,746 | €87,012 | -€52,734 | -37.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €78,000 | €78,000 | = | 0.0% |
| Distributable reserves | 133 | €78,000 | €78,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,746 | €8,012 | -€52,734 | -86.8% |
| Amounts payable | 17/49 | €13,013 | €78,699 | +€65,686 | +504.8% |
| Amounts payable within one year | 42/48 | €13,013 | €78,699 | +€65,686 | +504.8% |
| Trade debts | 44 | €230 | €77 | -€153 | -66.6% |
| Suppliers | 440/4 | €230 | €77 | -€153 | -66.6% |
| Taxes, remuneration and social security | 45 | €6,160 | €20,243 | +€14,083 | +228.6% |
| Taxes | 450/3 | €6,160 | €20,243 | +€14,083 | +228.6% |
| Other amounts payable | 47/48 | €6,623 | €58,380 | +€51,756 | +781.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,466 | €1,486 | +€20 | +1.4% |
| Gross operating margin | 9900 | €75,926 | €62,297 | -€13,629 | -18.0% |
| Operating profit (loss) | 9901 | €74,460 | €60,811 | -€13,649 | -18.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €144 | €156 | +€12 | +8.3% |
| Recurring financial charges | 65 | €144 | €156 | +€12 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €74,316 | €60,655 | -€13,661 | -18.4% |
| Income taxes | 67/77 | €20,000 | €13,389 | -€6,611 | -33.1% |
| Profit (loss) for the period | 9904 | €54,316 | €47,266 | -€7,050 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,316 | €47,266 | -€7,050 | -13.0% |
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 9 October 2026 via checked.be.