Priscilaw Management: 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.
Priscilaw Management
Largest movements
- Receivables within one year -€44,264
down €44,264 (-38.4%), from €115,315 to €71,050
of which Trade receivables: -€58,496
- Cash -€5,252
down €5,252 (-76.1%), from €6,906 to €1,653
mainly Net result for the year (-€31,740) and Debts after one year (-€10,594)
- Tangible fixed assets -€3,967
down €3,967 (-10.0%), from €39,802 to €35,835
of which Furniture and vehicles: -€2,738
- Profit (loss) carried forward -€31,740
down €31,740, from €9,015 to -€22,725
- Debts after one year -€10,594
down €10,594 (-17.1%), from €62,101 to €51,507
- Current portion of long-term debt -€8,502
down €8,502 (-47.2%), from €18,002 to €9,500
- Other debts +€7,368
up €7,368 (+11.7%), from €63,096 to €70,464
- Advances received -€5,130
no longer reported in 2025 (was €5,130)
- Gross operating margin -€88,939
down €88,939 (-99.7%), from €89,197 to €258
- Taxes -€19,081
down €19,081 (-90.6%), from €21,052 to €1,970
- Financial charges -€2,520
down €2,520 (-9.5%), from €26,617 to €24,097
- Depreciation -€2,510
down €2,510 (-38.8%), from €6,477 to €3,967
- Provisions +€1,071
up €1,071, from -€350 to €720
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 | €225,548 | €172,993 | -€52,556 | -23.3% |
| Fixed assets | 21/28 | €100,402 | €96,027 | -€4,375 | -4.4% |
| Tangible fixed assets | 22/27 | €39,802 | €35,835 | -€3,967 | -10.0% |
| Furniture and vehicles | 24 | €4,106 | €1,368 | -€2,738 | -66.7% |
| Other tangible fixed assets | 26 | €35,696 | €34,467 | -€1,229 | -3.4% |
| Financial fixed assets | 28 | €60,600 | €60,192 | -€408 | -0.7% |
| Current assets | 29/58 | €125,146 | €76,966 | -€48,181 | -38.5% |
| Amounts receivable within one year | 40/41 | €115,315 | €71,050 | -€44,264 | -38.4% |
| Trade receivables | 40 | €115,315 | €56,818 | -€58,496 | -50.7% |
| Other amounts receivable | 41 | - | €14,232 | +€14,232 | |
| Cash at bank and in hand | 54/58 | €6,906 | €1,653 | -€5,252 | -76.1% |
| Deferred charges and accrued income | 490/1 | €2,926 | €4,262 | +€1,336 | +45.7% |
| Total equity and liabilities | 10/49 | €225,548 | €172,993 | -€52,556 | -23.3% |
| Equity | 10/15 | €29,275 | -€2,465 | -€31,740 | |
| Contributions | 10/11 | €20,260 | €20,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,015 | -€22,725 | -€31,740 | |
| Provisions and deferred taxes | 16 | €19,185 | €19,905 | +€720 | +3.8% |
| Provisions for liabilities and charges | 160/5 | €19,185 | €19,905 | +€720 | +3.8% |
| Other liabilities and charges | 164/5 | €19,185 | €19,905 | +€720 | +3.8% |
| Amounts payable | 17/49 | €177,089 | €155,552 | -€21,537 | -12.2% |
| Amounts payable after more than one year | 17 | €62,101 | €51,507 | -€10,594 | -17.1% |
| Financial debts | 170/4 | €62,101 | €51,507 | -€10,594 | -17.1% |
| Amounts payable within one year | 42/48 | €114,650 | €104,045 | -€10,605 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €18,002 | €9,500 | -€8,502 | -47.2% |
| Financial debts | 43 | €1,533 | €738 | -€795 | -51.8% |
| Credit institutions | 430/8 | €1,533 | €738 | -€795 | -51.8% |
| Trade debts | 44 | €7,636 | €3,839 | -€3,797 | -49.7% |
| Suppliers | 440/4 | €7,636 | €3,839 | -€3,797 | -49.7% |
| Advances received on contracts in progress | 46 | €5,130 | - | -€5,130 | |
| Taxes, remuneration and social security | 45 | €19,253 | €19,504 | +€252 | +1.3% |
| Taxes | 450/3 | €19,253 | €19,504 | +€252 | +1.3% |
| Other amounts payable | 47/48 | €63,096 | €70,464 | +€7,368 | +11.7% |
| Accrued charges and deferred income | 492/3 | €338 | - | -€338 | |
| Non-recurring operating income | 76A | - | €1,888 | +€1,888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,477 | €3,967 | -€2,510 | -38.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€350 | €720 | +€1,071 | |
| Other operating charges | 640/8 | €557 | €1,242 | +€685 | +123% |
| Gross operating margin | 9900 | €89,197 | €258 | -€88,939 | -99.7% |
| Operating profit (loss) | 9901 | €82,513 | -€5,672 | -€88,185 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €26,617 | €24,097 | -€2,520 | -9.5% |
| Recurring financial charges | 65 | €26,617 | €24,097 | -€2,520 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €55,896 | -€29,769 | -€85,665 | |
| Income taxes | 67/77 | €21,052 | €1,970 | -€19,081 | -90.6% |
| Profit (loss) for the period | 9904 | €34,844 | -€31,740 | -€66,584 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,844 | -€31,740 | -€66,584 |
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 24 October 2026 via checked.be.