PRENT: 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.
PRENT
Largest movements
- Cash +€39,330
up €39,330 (+112%), from €35,161 to €74,491
- Receivables within one year +€23,349
up €23,349 (+138%), from €16,913 to €40,262
of which Trade receivables: +€24,387
- Tangible fixed assets -€14,267
down €14,267 (-68.1%), from €20,951 to €6,683
of which Furniture and vehicles: -€13,382
- Reserves +€45,505
up €45,505 (+160%), from €28,456 to €73,961
- Tax, wage and social debts +€8,107
up €8,107 (+61.7%), from €13,145 to €21,252
of which Taxes: +€10,171
- Debts after one year -€8,009
no longer reported in 2025 (was €8,009)
- Current portion of long-term debt -€2,005
down €2,005 (-37.2%), from €5,395 to €3,390
- Accrued charges and deferred income +€1,906
up €1,906 (+31.7%), from €6,006 to €7,912
- Taxes -€1,256
down €1,256 (-13.6%), from €9,264 to €8,008
- Depreciation +€1,248
up €1,248 (+18.4%), from €6,785 to €8,033
- Gross operating margin -€544
down €544 (-1.5%), from €35,235 to €34,691
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,791 | €122,228 | +€48,436 | +65.6% |
| Fixed assets | 21/28 | €20,951 | €6,683 | -€14,267 | -68.1% |
| Tangible fixed assets | 22/27 | €20,951 | €6,683 | -€14,267 | -68.1% |
| Furniture and vehicles | 24 | €19,498 | €6,116 | -€13,382 | -68.6% |
| Other tangible fixed assets | 26 | €1,452 | €567 | -€885 | -61.0% |
| Current assets | 29/58 | €52,841 | €115,544 | +€62,704 | +119% |
| Amounts receivable within one year | 40/41 | €16,913 | €40,262 | +€23,349 | +138% |
| Trade receivables | 40 | €15,875 | €40,262 | +€24,387 | +154% |
| Other amounts receivable | 41 | €1,038 | - | -€1,038 | |
| Cash at bank and in hand | 54/58 | €35,161 | €74,491 | +€39,330 | +112% |
| Deferred charges and accrued income | 490/1 | €766 | €791 | +€25 | +3.3% |
| Total equity and liabilities | 10/49 | €73,791 | €122,228 | +€48,436 | +65.6% |
| Equity | 10/15 | €33,456 | €78,961 | +€45,505 | +136% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,456 | €73,961 | +€45,505 | +160% |
| Distributable reserves | 133 | €28,456 | €73,961 | +€45,505 | +160% |
| Amounts payable | 17/49 | €40,335 | €43,267 | +€2,931 | +7.3% |
| Amounts payable after more than one year | 17 | €8,009 | - | -€8,009 | |
| Financial debts | 170/4 | €8,009 | - | -€8,009 | |
| Amounts payable within one year | 42/48 | €26,321 | €35,355 | +€9,034 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €5,395 | €3,390 | -€2,005 | -37.2% |
| Trade debts | 44 | €298 | €1,561 | +€1,263 | +424% |
| Suppliers | 440/4 | €298 | €1,561 | +€1,263 | +424% |
| Taxes, remuneration and social security | 45 | €13,145 | €21,252 | +€8,107 | +61.7% |
| Taxes | 450/3 | €11,081 | €21,252 | +€10,171 | +91.8% |
| Remuneration and social security | 454/9 | €2,064 | - | -€2,064 | |
| Other amounts payable | 47/48 | €7,482 | €9,151 | +€1,669 | +22.3% |
| Accrued charges and deferred income | 492/3 | €6,006 | €7,912 | +€1,906 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,785 | €8,033 | +€1,248 | +18.4% |
| Other operating charges | 640/8 | €694 | €731 | +€36 | +5.2% |
| Gross operating margin | 9900 | €35,235 | €34,691 | -€544 | -1.5% |
| Operating profit (loss) | 9901 | €27,755 | €25,927 | -€1,828 | -6.6% |
| Financial income | 75/76B | - | €278 | +€278 | |
| Recurring financial income | 75 | - | €278 | +€278 | |
| Financial charges | 65/66B | €659 | €844 | +€185 | +28.1% |
| Recurring financial charges | 65 | €659 | €844 | +€185 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €27,097 | €25,362 | -€1,735 | -6.4% |
| Income taxes | 67/77 | €9,264 | €8,008 | -€1,256 | -13.6% |
| Profit (loss) for the period | 9904 | €17,832 | €17,353 | -€479 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,832 | €17,353 | -€479 | -2.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.