PRD Tours: 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.
PRD Tours
Largest movements
- Cash +€36,470
up €36,470 (+35.2%), from €103,533 to €140,004
mainly Other debts (+€48,047) and Short-term financial debts (+€35,000)
- Deferred charges and accrued income +€30,523
up €30,523 (+130.6%), from €23,377 to €53,900
- Receivables within one year +€25,540
up €25,540 (+54.8%), from €46,597 to €72,137
of which Trade receivables: +€16,888
- Other debts +€48,047
up €48,047 (+343.1%), from €14,003 to €62,050
- Short-term financial debts +€35,000
new in 2025: €35,000
- Reserves -€24,518
down €24,518 (-58.5%), from €41,934 to €17,416
- Accrued charges and deferred income +€23,246
up €23,246 (+29.0%), from €80,135 to €103,380
- Trade debts +€10,378
up €10,378 (+160.3%), from €6,475 to €16,853
- Financial income +€15,507
up €15,507 (+791.9%), from €1,958 to €17,466
- Gross operating margin -€12,228
down €12,228 (-45.4%), from €26,957 to €14,729
- Financial charges +€767
up €767 (+24.1%), from €3,182 to €3,949
- Taxes +€590
up €590 (+10.4%), from €5,676 to €6,267
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 | €173,508 | €266,041 | +€92,533 | +53.3% |
| Current assets | 29/58 | €173,508 | €266,041 | +€92,533 | +53.3% |
| Amounts receivable within one year | 40/41 | €46,597 | €72,137 | +€25,540 | +54.8% |
| Trade receivables | 40 | €45,941 | €62,828 | +€16,888 | +36.8% |
| Other amounts receivable | 41 | €656 | €9,309 | +€8,652 | +1318.0% |
| Cash at bank and in hand | 54/58 | €103,533 | €140,004 | +€36,470 | +35.2% |
| Deferred charges and accrued income | 490/1 | €23,377 | €53,900 | +€30,523 | +130.6% |
| Total equity and liabilities | 10/49 | €173,508 | €266,041 | +€92,533 | +53.3% |
| Equity | 10/15 | €71,934 | €47,416 | -€24,518 | -34.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €41,934 | €17,416 | -€24,518 | -58.5% |
| Distributable reserves | 133 | €41,934 | €17,416 | -€24,518 | -58.5% |
| Amounts payable | 17/49 | €101,574 | €218,625 | +€117,051 | +115.2% |
| Amounts payable within one year | 42/48 | €21,439 | €115,245 | +€93,806 | +437.5% |
| Financial debts | 43 | - | €35,000 | +€35,000 | |
| Other loans | 439 | - | €35,000 | +€35,000 | |
| Trade debts | 44 | €6,475 | €16,853 | +€10,378 | +160.3% |
| Suppliers | 440/4 | €6,475 | €16,853 | +€10,378 | +160.3% |
| Taxes, remuneration and social security | 45 | €961 | €1,341 | +€380 | +39.5% |
| Taxes | 450/3 | €961 | €1,341 | +€380 | +39.5% |
| Other amounts payable | 47/48 | €14,003 | €62,050 | +€48,047 | +343.1% |
| Accrued charges and deferred income | 492/3 | €80,135 | €103,380 | +€23,246 | +29.0% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €26,957 | €14,729 | -€12,228 | -45.4% |
| Operating profit (loss) | 9901 | €26,895 | €14,667 | -€12,228 | -45.5% |
| Financial income | 75/76B | €1,958 | €17,466 | +€15,507 | +791.9% |
| Recurring financial income | 75 | €1,958 | €17,466 | +€15,507 | +791.9% |
| Financial charges | 65/66B | €3,182 | €3,949 | +€767 | +24.1% |
| Recurring financial charges | 65 | €3,182 | €3,949 | +€767 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €25,671 | €28,184 | +€2,513 | +9.8% |
| Income taxes | 67/77 | €5,676 | €6,267 | +€590 | +10.4% |
| Profit (loss) for the period | 9904 | €19,995 | €21,917 | +€1,922 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,995 | €21,917 | +€1,922 | +9.6% |
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 10 October 2026 via checked.be.