PROMETHEUM: 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.
PROMETHEUM
Largest movements
- Cash -€6,641
down €6,641 (-6.4%), from €103,536 to €96,895
mainly Contributions, distributions and other (-€93,687) and Investment in fixed assets (net) (-€1,652)
- Deferred charges and accrued income -€2,569
down €2,569 (-53.4%), from €4,814 to €2,245
- Reserves -€60,242
down €60,242 (-63.0%), from €95,547 to €35,305
of which Distributable reserves: -€60,242
- Other debts +€50,481
up €50,481 (+134%), from €37,553 to €88,034
- Tax, wage and social debts +€2,572
up €2,572 (+18.1%), from €14,239 to €16,811
- Taxes +€5,866
up €5,866 (+72.4%), from €8,103 to €13,970
- Gross operating margin -€5,314
down €5,314 (-9.6%), from €55,404 to €50,090
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 | €161,453 | €154,428 | -€7,025 | -4.4% |
| Fixed assets | 21/28 | €386 | €1,886 | +€1,500 | +389% |
| Tangible fixed assets | 22/27 | - | €1,500 | +€1,500 | |
| Plant, machinery and equipment | 23 | - | €513 | +€513 | |
| Furniture and vehicles | 24 | - | €988 | +€988 | |
| Financial fixed assets | 28 | €386 | €386 | = | 0.0% |
| Current assets | 29/58 | €161,067 | €152,542 | -€8,525 | -5.3% |
| Amounts receivable within one year | 40/41 | €52,717 | €53,402 | +€685 | +1.3% |
| Trade receivables | 40 | €52,717 | €52,242 | -€475 | -0.9% |
| Other amounts receivable | 41 | - | €1,160 | +€1,160 | |
| Cash at bank and in hand | 54/58 | €103,536 | €96,895 | -€6,641 | -6.4% |
| Deferred charges and accrued income | 490/1 | €4,814 | €2,245 | -€2,569 | -53.4% |
| Total equity and liabilities | 10/49 | €161,453 | €154,428 | -€7,025 | -4.4% |
| Equity | 10/15 | €107,947 | €47,705 | -€60,242 | -55.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €95,547 | €35,305 | -€60,242 | -63.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €93,687 | €33,445 | -€60,242 | -64.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,506 | €106,723 | +€53,218 | +99.5% |
| Amounts payable within one year | 42/48 | €53,506 | €106,723 | +€53,218 | +99.5% |
| Trade debts | 44 | €1,714 | €1,878 | +€165 | +9.6% |
| Suppliers | 440/4 | €1,714 | €1,878 | +€165 | +9.6% |
| Taxes, remuneration and social security | 45 | €14,239 | €16,811 | +€2,572 | +18.1% |
| Taxes | 450/3 | €14,239 | €16,811 | +€2,572 | +18.1% |
| Other amounts payable | 47/48 | €37,553 | €88,034 | +€50,481 | +134% |
| Remuneration, social security and pensions | 62 | €1,825 | €1,959 | +€133 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €173 | €152 | -€22 | -12.5% |
| Other operating charges | 640/8 | €341 | €523 | +€182 | +53.4% |
| Gross operating margin | 9900 | €55,404 | €50,090 | -€5,314 | -9.6% |
| Operating profit (loss) | 9901 | €53,064 | €47,457 | -€5,607 | -10.6% |
| Financial charges | 65/66B | €46 | €43 | -€3 | -6.0% |
| Recurring financial charges | 65 | €46 | €43 | -€3 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €53,019 | €47,414 | -€5,604 | -10.6% |
| Income taxes | 67/77 | €8,103 | €13,970 | +€5,866 | +72.4% |
| Profit (loss) for the period | 9904 | €44,915 | €33,445 | -€11,471 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,915 | €33,445 | -€11,471 | -25.5% |
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 15 October 2026 via checked.be.