PROLOGIA: 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.
PROLOGIA
Largest movements
- Receivables within one year +€34,249
up €34,249 (+115.2%), from €29,737 to €63,986
of which Trade receivables: +€32,879
- Cash -€12,987
down €12,987 (-22.9%), from €56,799 to €43,812
mainly Contributions, distributions and other (-€51,610) and Receivables within one year (-€34,249)
- Deferred charges and accrued income -€4,083
down €4,083 (-39.8%), from €10,251 to €6,168
- Other debts +€14,390
up €14,390 (+21.6%), from €66,551 to €80,941
- Tax, wage and social debts +€2,900
up €2,900 (+62.5%), from €4,643 to €7,543
of which Remuneration and social security: +€2,200
- Gross operating margin -€4,727
down €4,727 (-6.5%), from €72,729 to €68,002
- Taxes -€960
down €960 (-5.7%), from €16,709 to €15,749
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.
Cash bridge derived
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 | €96,933 | €113,966 | +€17,033 | +17.6% |
| Fixed assets | 21/28 | €146 | - | -€146 | |
| Tangible fixed assets | 22/27 | €146 | - | -€146 | |
| Plant, machinery and equipment | 23 | €146 | - | -€146 | |
| Current assets | 29/58 | €96,787 | €113,966 | +€17,179 | +17.7% |
| Amounts receivable within one year | 40/41 | €29,737 | €63,986 | +€34,249 | +115.2% |
| Trade receivables | 40 | €25,565 | €58,444 | +€32,879 | +128.6% |
| Other amounts receivable | 41 | €4,172 | €5,542 | +€1,370 | +32.8% |
| Cash at bank and in hand | 54/58 | €56,799 | €43,812 | -€12,987 | -22.9% |
| Deferred charges and accrued income | 490/1 | €10,251 | €6,168 | -€4,083 | -39.8% |
| Total equity and liabilities | 10/49 | €96,933 | €113,966 | +€17,033 | +17.6% |
| Equity | 10/15 | €24,961 | €24,300 | -€661 | -2.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,300 | €23,300 | = | 0.0% |
| Distributable reserves | 133 | €23,300 | €23,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €661 | - | -€661 | |
| Amounts payable | 17/49 | €71,972 | €89,666 | +€17,694 | +24.6% |
| Amounts payable within one year | 42/48 | €71,972 | €89,666 | +€17,694 | +24.6% |
| Trade debts | 44 | €778 | €1,182 | +€404 | +51.9% |
| Suppliers | 440/4 | €778 | €1,182 | +€404 | +51.9% |
| Taxes, remuneration and social security | 45 | €4,643 | €7,543 | +€2,900 | +62.5% |
| Taxes | 450/3 | €4,643 | €5,343 | +€700 | +15.1% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €66,551 | €80,941 | +€14,390 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | €146 | -€262 | -64.2% |
| Other operating charges | 640/8 | €898 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €72,729 | €68,002 | -€4,727 | -6.5% |
| Operating profit (loss) | 9901 | €71,423 | €66,928 | -€4,495 | -6.3% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €53 | €252 | +€199 | +375.5% |
| Recurring financial charges | 65 | €53 | €252 | +€199 | +375.5% |
| Profit (loss) for the period before taxes | 9903 | €71,370 | €66,698 | -€4,672 | -6.5% |
| Income taxes | 67/77 | €16,709 | €15,749 | -€960 | -5.7% |
| Profit (loss) for the period | 9904 | €54,661 | €50,949 | -€3,712 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,661 | €50,949 | -€3,712 | -6.8% |
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 11 October 2026 via checked.be.