PRINOS: 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.
PRINOS
Largest movements
- Receivables within one year -€11,871
down €11,871 (-69.4%), from €17,098 to €5,227
of which Trade receivables: -€11,797
- Tangible fixed assets -€5,081
down €5,081 (-32.7%), from €15,542 to €10,461
of which Furniture and vehicles: -€5,081
- Cash +€4,021
up €4,021 (+11.3%), from €35,733 to €39,754
mainly Receivables within one year (+€11,871) and Depreciation (+€6,957)
- Deferred charges and accrued income +€1,972
up €1,972 (+152%), from €1,298 to €3,270
- Other debts -€13,306
down €13,306 (-63.6%), from €20,910 to €7,604
- Trade debts +€5,817
up €5,817 (+197%), from €2,946 to €8,762
- Tax, wage and social debts -€4,748
down €4,748 (-59.7%), from €7,951 to €3,203
- Reserves +€1,277
up €1,277 (+3.8%), from €33,564 to €34,841
- Gross operating margin -€34,500
down €34,500 (-72.7%), from €47,428 to €12,928
- Taxes -€9,848
down €9,848 (-75.9%), from €12,980 to €3,131
- Financial charges -€736
down €736 (-45.0%), from €1,636 to €900
- Depreciation +€703
up €703 (+11.2%), from €6,253 to €6,957
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 | €69,671 | €58,711 | -€10,960 | -15.7% |
| Fixed assets | 21/28 | €15,542 | €10,461 | -€5,081 | -32.7% |
| Tangible fixed assets | 22/27 | €15,542 | €10,461 | -€5,081 | -32.7% |
| Furniture and vehicles | 24 | €15,142 | €10,061 | -€5,081 | -33.6% |
| Other tangible fixed assets | 26 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €54,129 | €48,251 | -€5,879 | -10.9% |
| Amounts receivable within one year | 40/41 | €17,098 | €5,227 | -€11,871 | -69.4% |
| Trade receivables | 40 | €11,797 | - | -€11,797 | |
| Other amounts receivable | 41 | €5,301 | €5,227 | -€75 | -1.4% |
| Cash at bank and in hand | 54/58 | €35,733 | €39,754 | +€4,021 | +11.3% |
| Deferred charges and accrued income | 490/1 | €1,298 | €3,270 | +€1,972 | +152% |
| Total equity and liabilities | 10/49 | €69,671 | €58,711 | -€10,960 | -15.7% |
| Equity | 10/15 | €37,864 | €39,141 | +€1,277 | +3.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,564 | €34,841 | +€1,277 | +3.8% |
| Distributable reserves | 133 | €33,564 | €34,841 | +€1,277 | +3.8% |
| Profit (loss) carried forward | 14 | €3,300 | €3,300 | = | 0.0% |
| Amounts payable | 17/49 | €31,807 | €19,570 | -€12,237 | -38.5% |
| Amounts payable within one year | 42/48 | €31,807 | €19,570 | -€12,237 | -38.5% |
| Trade debts | 44 | €2,946 | €8,762 | +€5,817 | +197% |
| Suppliers | 440/4 | €2,946 | €8,762 | +€5,817 | +197% |
| Taxes, remuneration and social security | 45 | €7,951 | €3,203 | -€4,748 | -59.7% |
| Taxes | 450/3 | €7,951 | €3,203 | -€4,748 | -59.7% |
| Other amounts payable | 47/48 | €20,910 | €7,604 | -€13,306 | -63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,253 | €6,957 | +€703 | +11.2% |
| Other operating charges | 640/8 | €1,095 | €663 | -€433 | -39.5% |
| Gross operating margin | 9900 | €47,428 | €12,928 | -€34,500 | -72.7% |
| Operating profit (loss) | 9901 | €40,079 | €5,308 | -€34,771 | -86.8% |
| Financial charges | 65/66B | €1,636 | €900 | -€736 | -45.0% |
| Recurring financial charges | 65 | €1,636 | €900 | -€736 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €38,443 | €4,409 | -€34,035 | -88.5% |
| Income taxes | 67/77 | €12,980 | €3,131 | -€9,848 | -75.9% |
| Profit (loss) for the period | 9904 | €25,464 | €1,277 | -€24,186 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,464 | €1,277 | -€24,186 | -95.0% |
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 13 October 2026 via checked.be.