PRIO CONSULT: 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.
PRIO CONSULT
Largest movements
- Cash +€12,800
up €12,800 (+31.6%), from €40,457 to €53,257
mainly Net result for the year (+€17,082) and Receivables within one year (+€3,577)
- Receivables within one year -€3,577
down €3,577 (-29.0%), from €12,320 to €8,743
of which Trade receivables: -€5,740
- Reserves +€17,082
up €17,082 (+35.8%), from €47,692 to €64,774
- Tax, wage and social debts -€8,905
no longer reported in 2025 (was €8,905)
- Trade debts +€780
up €780 (+53.3%), from €1,464 to €2,244
- Gross operating margin -€41,861
down €41,861 (-60.0%), from €69,764 to €27,904
- Taxes -€11,991
down €11,991 (-63.4%), from €18,905 to €6,914
- Depreciation +€757
up €757 (+136%), from €556 to €1,313
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 | €59,620 | €68,561 | +€8,941 | +15.0% |
| Fixed assets | 21/28 | €6,842 | €6,561 | -€281 | -4.1% |
| Tangible fixed assets | 22/27 | €6,842 | €6,561 | -€281 | -4.1% |
| Land and buildings | 22 | €3,188 | €3,022 | -€166 | -5.2% |
| Plant, machinery and equipment | 23 | €1,487 | €1,141 | -€346 | -23.3% |
| Furniture and vehicles | 24 | €2,167 | €2,398 | +€231 | +10.6% |
| Current assets | 29/58 | €52,777 | €62,000 | +€9,222 | +17.5% |
| Amounts receivable within one year | 40/41 | €12,320 | €8,743 | -€3,577 | -29.0% |
| Trade receivables | 40 | €11,979 | €6,239 | -€5,740 | -47.9% |
| Other amounts receivable | 41 | €341 | €2,504 | +€2,162 | +634% |
| Cash at bank and in hand | 54/58 | €40,457 | €53,257 | +€12,800 | +31.6% |
| Total equity and liabilities | 10/49 | €59,620 | €68,561 | +€8,941 | +15.0% |
| Equity | 10/15 | €48,192 | €65,274 | +€17,082 | +35.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €47,692 | €64,774 | +€17,082 | +35.8% |
| Distributable reserves | 133 | €47,692 | €64,774 | +€17,082 | +35.8% |
| Amounts payable | 17/49 | €11,428 | €3,287 | -€8,141 | -71.2% |
| Amounts payable within one year | 42/48 | €11,428 | €3,287 | -€8,141 | -71.2% |
| Trade debts | 44 | €1,464 | €2,244 | +€780 | +53.3% |
| Suppliers | 440/4 | €1,464 | €2,244 | +€780 | +53.3% |
| Taxes, remuneration and social security | 45 | €8,905 | - | -€8,905 | |
| Taxes | 450/3 | €8,905 | - | -€8,905 | |
| Other amounts payable | 47/48 | €1,059 | €1,043 | -€16 | -1.6% |
| Remuneration, social security and pensions | 62 | €577 | €912 | +€335 | +58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €556 | €1,313 | +€757 | +136% |
| Other operating charges | 640/8 | €2,007 | €1,579 | -€429 | -21.4% |
| Gross operating margin | 9900 | €69,764 | €27,904 | -€41,861 | -60.0% |
| Operating profit (loss) | 9901 | €66,624 | €24,099 | -€42,525 | -63.8% |
| Financial income | 75/76B | €0 | €11 | +€11 | +11,800% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +11,800% |
| Financial charges | 65/66B | €28 | €114 | +€87 | +314% |
| Recurring financial charges | 65 | €28 | €114 | +€87 | +314% |
| Profit (loss) for the period before taxes | 9903 | €66,596 | €23,996 | -€42,601 | -64.0% |
| Income taxes | 67/77 | €18,905 | €6,914 | -€11,991 | -63.4% |
| Profit (loss) for the period | 9904 | €47,692 | €17,082 | -€30,610 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,692 | €17,082 | -€30,610 | -64.2% |
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 17 October 2026 via checked.be.