PRISON PONIES: what changed
PRISON PONIES
Largest movements
- Cash +€15,310
up €15,310 (+24.9%), from €61,589 to €76,899
mainly Other debts (+€142,331) and Net result for the year (+€39,541)
- Tangible fixed assets -€15,227
down €15,227 (-21.6%), from €70,622 to €55,396
of which Furniture and vehicles: -€12,342
- Receivables within one year +€8,540
up €8,540 (+67.2%), from €12,705 to €21,245
of which Other amounts receivable: +€4,428
- Deferred charges and accrued income -€2,677
no longer reported in 2025 (was €2,677)
- Other debts +€142,331
up €142,331 (+4,879%), from €2,917 to €145,248
- Reserves -€120,883
no longer reported in 2025 (was €120,883)
- Tax, wage and social debts -€10,408
down €10,408 (-61.6%), from €16,902 to €6,494
- Trade debts -€5,094
down €5,094 (-94.5%), from €5,391 to €297
- Gross operating margin +€1,152
up €1,152 (+1.6%), from €71,831 to €72,982
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €147,593 | €153,539 | +€5,946 | +4.0% |
| Fixed assets | 21/28 | €70,622 | €55,396 | -€15,227 | -21.6% |
| Tangible fixed assets | 22/27 | €70,622 | €55,396 | -€15,227 | -21.6% |
| Plant, machinery and equipment | 23 | €15,411 | €11,275 | -€4,136 | -26.8% |
| Furniture and vehicles | 24 | €42,790 | €30,448 | -€12,342 | -28.8% |
| Other tangible fixed assets | 26 | €12,421 | €13,672 | +€1,251 | +10.1% |
| Current assets | 29/58 | €76,971 | €98,144 | +€21,173 | +27.5% |
| Amounts receivable within one year | 40/41 | €12,705 | €21,245 | +€8,540 | +67.2% |
| Trade receivables | 40 | €12,705 | €16,817 | +€4,112 | +32.4% |
| Other amounts receivable | 41 | - | €4,428 | +€4,428 | |
| Cash at bank and in hand | 54/58 | €61,589 | €76,899 | +€15,310 | +24.9% |
| Deferred charges and accrued income | 490/1 | €2,677 | - | -€2,677 | |
| Total equity and liabilities | 10/49 | €147,593 | €153,539 | +€5,946 | +4.0% |
| Equity | 10/15 | €122,383 | €1,500 | -€120,883 | -98.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €120,883 | - | -€120,883 | |
| Distributable reserves | 133 | €120,883 | - | -€120,883 | |
| Amounts payable | 17/49 | €25,211 | €152,039 | +€126,829 | +503% |
| Amounts payable within one year | 42/48 | €25,211 | €152,039 | +€126,829 | +503% |
| Trade debts | 44 | €5,391 | €297 | -€5,094 | -94.5% |
| Suppliers | 440/4 | €5,391 | €297 | -€5,094 | -94.5% |
| Taxes, remuneration and social security | 45 | €16,902 | €6,494 | -€10,408 | -61.6% |
| Taxes | 450/3 | €16,902 | €6,494 | -€10,408 | -61.6% |
| Other amounts payable | 47/48 | €2,917 | €145,248 | +€142,331 | +4,879% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,355 | €21,651 | +€295 | +1.4% |
| Other operating charges | 640/8 | €1,101 | €1,131 | +€30 | +2.7% |
| Gross operating margin | 9900 | €71,831 | €72,982 | +€1,152 | +1.6% |
| Operating profit (loss) | 9901 | €49,374 | €50,201 | +€826 | +1.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €77 | €92 | +€16 | +20.6% |
| Recurring financial charges | 65 | €77 | €92 | +€16 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €49,298 | €50,114 | +€816 | +1.7% |
| Income taxes | 67/77 | €10,395 | €10,572 | +€177 | +1.7% |
| Profit (loss) for the period | 9904 | €38,903 | €39,541 | +€638 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,903 | €39,541 | +€638 | +1.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.