Pricus: 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.
Pricus
Largest movements
- Cash +€27,580
up €27,580 (+31.7%), from €87,007 to €114,588
mainly Net result for the year (+€45,932) and Depreciation (+€6,023)
- Tangible fixed assets -€6,023
down €6,023 (-26.3%), from €22,937 to €16,914
- Receivables within one year +€1,630
up €1,630 (+13.2%), from €12,387 to €14,017
- Profit (loss) carried forward +€44,266
up €44,266 (+59.4%), from €74,561 to €118,827
- Tax, wage and social debts -€11,651
down €11,651 (-53.1%), from €21,932 to €10,281
- Debts after one year -€6,445
down €6,445 (-74.5%), from €8,648 to €2,202
- Other debts -€2,621
down €2,621 (-71.3%), from €3,676 to €1,055
- Gross operating margin -€5,184
down €5,184 (-7.2%), from €71,816 to €66,632
- Depreciation +€2,298
up €2,298 (+61.7%), from €3,725 to €6,023
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 | €122,828 | €145,921 | +€23,093 | +18.8% |
| Fixed assets | 21/28 | €22,937 | €16,914 | -€6,023 | -26.3% |
| Tangible fixed assets | 22/27 | €22,937 | €16,914 | -€6,023 | -26.3% |
| Furniture and vehicles | 24 | €22,937 | €16,914 | -€6,023 | -26.3% |
| Current assets | 29/58 | €99,891 | €129,007 | +€29,116 | +29.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €12,387 | €14,017 | +€1,630 | +13.2% |
| Trade receivables | 40 | €12,387 | €14,017 | +€1,630 | +13.2% |
| Cash at bank and in hand | 54/58 | €87,007 | €114,588 | +€27,580 | +31.7% |
| Deferred charges and accrued income | 490/1 | €497 | €403 | -€94 | -18.9% |
| Total equity and liabilities | 10/49 | €122,828 | €145,921 | +€23,093 | +18.8% |
| Equity | 10/15 | €81,561 | €125,827 | +€44,266 | +54.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,561 | €118,827 | +€44,266 | +59.4% |
| Amounts payable | 17/49 | €41,267 | €20,094 | -€21,173 | -51.3% |
| Amounts payable after more than one year | 17 | €8,648 | €2,202 | -€6,445 | -74.5% |
| Financial debts | 170/4 | €8,648 | €2,202 | -€6,445 | -74.5% |
| Amounts payable within one year | 42/48 | €32,619 | €17,892 | -€14,727 | -45.1% |
| Current portion of amounts payable after more than one year | 42 | €6,209 | €6,445 | +€236 | +3.8% |
| Trade debts | 44 | €803 | €111 | -€692 | -86.2% |
| Suppliers | 440/4 | €803 | €111 | -€692 | -86.2% |
| Taxes, remuneration and social security | 45 | €21,932 | €10,281 | -€11,651 | -53.1% |
| Taxes | 450/3 | €21,932 | €10,281 | -€11,651 | -53.1% |
| Other amounts payable | 47/48 | €3,676 | €1,055 | -€2,621 | -71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,725 | €6,023 | +€2,298 | +61.7% |
| Other operating charges | 640/8 | €653 | €604 | -€50 | -7.6% |
| Gross operating margin | 9900 | €71,816 | €66,632 | -€5,184 | -7.2% |
| Operating profit (loss) | 9901 | €67,438 | €60,005 | -€7,433 | -11.0% |
| Financial income | 75/76B | €116 | €41 | -€75 | -64.7% |
| Recurring financial income | 75 | €116 | €41 | -€75 | -64.7% |
| Financial charges | 65/66B | €669 | €649 | -€19 | -2.9% |
| Recurring financial charges | 65 | €669 | €649 | -€19 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €66,885 | €59,397 | -€7,489 | -11.2% |
| Income taxes | 67/77 | €14,053 | €13,465 | -€589 | -4.2% |
| Profit (loss) for the period | 9904 | €52,832 | €45,932 | -€6,900 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,832 | €45,932 | -€6,900 | -13.1% |
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.