PRILIV: 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.
PRILIV
Largest movements
- Cash +€37,278
up €37,278 (+81.5%), from €45,738 to €83,016
mainly Net result for the year (+€28,498) and Deferred charges and accrued income (+€18,537)
- Deferred charges and accrued income -€18,537
down €18,537 (-86.5%), from €21,430 to €2,893
- Receivables within one year +€3,441
up €3,441 (+419%), from €822 to €4,263
of which Trade receivables: +€4,210
- Reserves +€28,498
up €28,498 (+66.6%), from €42,762 to €71,260
- Tax, wage and social debts -€7,250
down €7,250 (-36.1%), from €20,080 to €12,830
of which Taxes: -€7,393
- Trade debts +€1,109
up €1,109 (+53.5%), from €2,072 to €3,182
- Gross operating margin -€21,039
down €21,039 (-33.7%), from €62,443 to €41,404
- Taxes -€4,150
down €4,150 (-30.7%), from €13,522 to €9,373
- Depreciation -€1,560
down €1,560 (-70.7%), from €2,207 to €646
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.
Derived cash bridge
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 | €69,736 | €91,271 | +€21,536 | +30.9% |
| Fixed assets | 21/28 | €1,746 | €1,100 | -€646 | -37.0% |
| Tangible fixed assets | 22/27 | €1,746 | €1,100 | -€646 | -37.0% |
| Plant, machinery and equipment | 23 | €1,746 | €1,100 | -€646 | -37.0% |
| Current assets | 29/58 | €67,989 | €90,171 | +€22,182 | +32.6% |
| Amounts receivable within one year | 40/41 | €822 | €4,263 | +€3,441 | +419% |
| Trade receivables | 40 | - | €4,210 | +€4,210 | |
| Other amounts receivable | 41 | €822 | €52 | -€769 | -93.7% |
| Cash at bank and in hand | 54/58 | €45,738 | €83,016 | +€37,278 | +81.5% |
| Deferred charges and accrued income | 490/1 | €21,430 | €2,893 | -€18,537 | -86.5% |
| Total equity and liabilities | 10/49 | €69,736 | €91,271 | +€21,536 | +30.9% |
| Equity | 10/15 | €46,762 | €75,260 | +€28,498 | +60.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €42,762 | €71,260 | +€28,498 | +66.6% |
| Distributable reserves | 133 | €42,762 | €71,260 | +€28,498 | +66.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,974 | €16,011 | -€6,962 | -30.3% |
| Amounts payable within one year | 42/48 | €22,974 | €16,011 | -€6,962 | -30.3% |
| Trade debts | 44 | €2,072 | €3,182 | +€1,109 | +53.5% |
| Suppliers | 440/4 | €2,072 | €3,182 | +€1,109 | +53.5% |
| Taxes, remuneration and social security | 45 | €20,080 | €12,830 | -€7,250 | -36.1% |
| Taxes | 450/3 | €20,080 | €12,687 | -€7,393 | -36.8% |
| Remuneration and social security | 454/9 | - | €143 | +€143 | |
| Other amounts payable | 47/48 | €822 | €0 | -€822 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €646 | -€1,560 | -70.7% |
| Other operating charges | 640/8 | €218 | €173 | -€45 | -20.6% |
| Gross operating margin | 9900 | €62,443 | €41,404 | -€21,039 | -33.7% |
| Operating profit (loss) | 9901 | €60,019 | €40,585 | -€19,434 | -32.4% |
| Financial income | 75/76B | €26 | €25 | -€1 | -3.7% |
| Recurring financial income | 75 | €26 | €25 | -€1 | -3.7% |
| Financial charges | 65/66B | €2,587 | €2,739 | +€153 | +5.9% |
| Recurring financial charges | 65 | €2,587 | €2,739 | +€153 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €57,458 | €37,871 | -€19,587 | -34.1% |
| Income taxes | 67/77 | €13,522 | €9,373 | -€4,150 | -30.7% |
| Profit (loss) for the period | 9904 | €43,936 | €28,498 | -€15,437 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,936 | €28,498 | -€15,437 | -35.1% |
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 27 October 2026 via checked.be.