PRICLO: what changed
Two fiscal 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.
What changed
PRICLO
NACE 81.300, Landscape service activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,830
2024 · -€20,423+€23,252
Equity
€838,194
2024 · €835,365+€2,830
Cash
€9,730
2024 · €6,860+€2,870
Balance sheet total
€2.3m
2024 · €2.3m-€9,522
Largest movements
Assets
- Stocks and contracts -€87,526
down €87,526 (-27.1%), from €323,141 to €235,615
- Tangible fixed assets +€77,535
up €77,535 (+4.0%), from €2.0m to €2.0m
of which Land and buildings: +€75,285
Equity and liabilities
- Other debts -€65,209
down €65,209 (-5.8%), from €1.1m to €1.1m
- Short-term financial debts +€56,000
up €56,000 (+17.3%), from €323,146 to €379,146
Income statement
- Gross operating margin +€66,138
up €66,138 (+54.7%), from €120,903 to €187,040
- Depreciation +€33,073
up €33,073 (+47.3%), from €69,901 to €102,974
- Financial charges +€4,990
up €4,990 (+37.5%), from €13,324 to €18,314
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.
Result 2024
-€20,423
Gross operating margin
+€66,138
Staff costs
+€29
Depreciation
-€33,073
Provisions
-€110
Other operating items
-€4,573
Financial income
-€184
Financial charges
-€4,990
Taxes
+€16
Result 2025
€2,830
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.
From operations
+€124,979
Investment
-€180,509
Financing
+€58,400
Cash 2024
€6,860
From operations (derived)
+€124,979
Net result for the year
+€2,830
Depreciation
+€102,974
Stocks and contracts
+€87,526
Receivables within one year
+€1,782
Deferred charges and accrued income
+€620
Provisions
-€1,615
Trade debts
-€3,294
Smaller working-capital items
-€634
Other debts
-€65,209
Investment (derived)
-€180,509
Investment in fixed assets (net)
-€180,509
Financing
+€58,400
Debts after one year
+€2,400
Short-term financial debts
+€56,000
Cash 2025
€9,730
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,328,252 | €2,318,729 | -€9,522 | -0.4% |
| Fixed assets | 21/28 | €1,962,504 | €2,040,039 | +€77,535 | +4.0% |
| Tangible fixed assets | 22/27 | €1,962,504 | €2,040,039 | +€77,535 | +4.0% |
| Land and buildings | 22 | €1,884,784 | €1,960,069 | +€75,285 | +4.0% |
| Furniture and vehicles | 24 | €77,720 | €79,970 | +€2,250 | +2.9% |
| Current assets | 29/58 | €365,748 | €278,690 | -€87,057 | -23.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Trade receivables | 290 | €10,000 | €10,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €323,141 | €235,615 | -€87,526 | -27.1% |
| Stocks | 30/36 | €323,141 | €235,615 | -€87,526 | -27.1% |
| Amounts receivable within one year | 40/41 | €25,127 | €23,345 | -€1,782 | -7.1% |
| Trade receivables | 40 | €10,119 | €12,795 | +€2,676 | +26.4% |
| Other amounts receivable | 41 | €15,008 | €10,550 | -€4,458 | -29.7% |
| Cash at bank and in hand | 54/58 | €6,860 | €9,730 | +€2,870 | +41.8% |
| Deferred charges and accrued income | 490/1 | €620 | - | -€620 | |
| Total equity and liabilities | 10/49 | €2,328,252 | €2,318,729 | -€9,522 | -0.4% |
| Equity | 10/15 | €835,365 | €838,194 | +€2,830 | +0.3% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €101,959 | €98,824 | -€3,134 | -3.1% |
| Non-distributable reserves | 130/1 | €31,638 | €31,638 | = | 0.0% |
| Legal reserve | 130 | €31,638 | €31,638 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,621 | €52,487 | -€3,134 | -5.6% |
| Distributable reserves | 133 | €14,700 | €14,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,406 | €139,370 | +€5,964 | +4.5% |
| Provisions and deferred taxes | 16 | €28,638 | €27,023 | -€1,615 | -5.6% |
| Deferred taxes | 168 | €28,638 | €27,023 | -€1,615 | -5.6% |
| Amounts payable | 17/49 | €1,464,249 | €1,453,512 | -€10,737 | -0.7% |
| Amounts payable after more than one year | 17 | €4,300 | €6,700 | +€2,400 | +55.8% |
| Other amounts payable | 178/9 | €4,300 | €6,700 | +€2,400 | +55.8% |
| Amounts payable within one year | 42/48 | €1,458,744 | €1,446,007 | -€12,737 | -0.9% |
| Financial debts | 43 | €323,146 | €379,146 | +€56,000 | +17.3% |
| Credit institutions | 430/8 | €323,146 | €379,146 | +€56,000 | +17.3% |
| Trade debts | 44 | €4,479 | €1,185 | -€3,294 | -73.6% |
| Suppliers | 440/4 | €4,479 | €1,185 | -€3,294 | -73.6% |
| Taxes, remuneration and social security | 45 | €7,019 | €6,785 | -€234 | -3.3% |
| Taxes | 450/3 | €324 | €1,426 | +€1,102 | +340.6% |
| Remuneration and social security | 454/9 | €6,695 | €5,359 | -€1,336 | -20.0% |
| Other amounts payable | 47/48 | €1,124,101 | €1,058,891 | -€65,209 | -5.8% |
| Accrued charges and deferred income | 492/3 | €1,205 | €805 | -€400 | -33.2% |
| Remuneration, social security and pensions | 62 | €38,644 | €38,615 | -€29 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,901 | €102,974 | +€33,073 | +47.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €75 | €185 | +€110 | +145.5% |
| Non-recurring operating charges | 66A | - | €4,573 | +€4,573 | |
| Gross operating margin | 9900 | €120,903 | €187,040 | +€66,138 | +54.7% |
| Operating profit (loss) | 9901 | €12,283 | €40,693 | +€28,411 | +231.3% |
| Financial income | 75/76B | €186 | €2 | -€184 | -98.9% |
| Recurring financial income | 75 | €137 | €2 | -€135 | -98.4% |
| Non-recurring financial income | 76B | €49 | - | -€49 | |
| Financial charges | 65/66B | €13,324 | €18,314 | +€4,990 | +37.5% |
| Recurring financial charges | 65 | €13,324 | €18,314 | +€4,990 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€855 | €22,381 | +€23,236 | |
| Transfer from deferred taxes | 780 | €1,615 | €1,615 | = | 0.0% |
| Income taxes | 67/77 | €21,182 | €21,166 | -€16 | -0.1% |
| Profit (loss) for the period | 9904 | -€20,423 | €2,830 | +€23,252 | |
| Transfer from tax-exempt reserves | 789 | €3,134 | €3,134 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,288 | €5,964 | +€23,252 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.