PROMETHEUS: what changed
Two fiscal 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.
PROMETHEUS
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+181.1%), from €785,958 to €2.2m
of which Land and buildings: +€1.4m
- Receivables within one year +€424,917
up €424,917 (+227.8%), from €186,523 to €611,440
of which Other amounts receivable: +€270,566
- Receivables after one year -€140,653
down €140,653 (-13.5%), from €1.0m to €902,595
- Cash -€109,247
down €109,247 (-92.4%), from €118,242 to €8,996
mainly Investment in fixed assets (net) (-€1.6m) and Receivables within one year (-€424,917)
- Revaluation surpluses +€1.5m
new in 2025: €1.5m
- Trade debts +€153,988
up €153,988 (+140.2%), from €109,871 to €263,859
- Debts after one year -€124,947
down €124,947 (-6.6%), from €1.9m to €1.8m
- Short-term financial debts +€50,000
new in 2025: €50,000
- Depreciation +€55,653
up €55,653 (+62.4%), from €89,172 to €144,825
- Gross operating margin +€51,776
up €51,776 (+28.5%), from €181,810 to €233,587
- Financial income +€11,107
up €11,107 (+4361.5%), from €255 to €11,361
- Financial charges +€8,729
up €8,729 (+12.7%), from €68,792 to €77,521
- Other operating charges -€5,004
down €5,004 (-38.6%), from €12,975 to €7,971
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 | €2,233,738 | €3,837,805 | +€1.6m | +71.8% |
| Formation expenses | 20 | - | €27,308 | +€27,308 | |
| Fixed assets | 21/28 | €877,878 | €2,281,211 | +€1.4m | +159.9% |
| Intangible fixed assets | 21 | €91,919 | €71,764 | -€20,155 | -21.9% |
| Tangible fixed assets | 22/27 | €785,958 | €2,209,447 | +€1.4m | +181.1% |
| Land and buildings | 22 | €414,320 | €1,851,859 | +€1.4m | +347.0% |
| Plant, machinery and equipment | 23 | €262,381 | €267,209 | +€4,829 | +1.8% |
| Furniture and vehicles | 24 | €109,258 | €90,379 | -€18,879 | -17.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €1,355,860 | €1,529,287 | +€173,427 | +12.8% |
| Amounts receivable after more than one year | 29 | €1,043,249 | €902,595 | -€140,653 | -13.5% |
| Trade receivables | 290 | €1,043,249 | €902,595 | -€140,653 | -13.5% |
| Amounts receivable within one year | 40/41 | €186,523 | €611,440 | +€424,917 | +227.8% |
| Trade receivables | 40 | €176,379 | €330,731 | +€154,351 | +87.5% |
| Other amounts receivable | 41 | €10,143 | €280,709 | +€270,566 | +2667.5% |
| Cash at bank and in hand | 54/58 | €118,242 | €8,996 | -€109,247 | -92.4% |
| Deferred charges and accrued income | 490/1 | €7,847 | €6,257 | -€1,590 | -20.3% |
| Total equity and liabilities | 10/49 | €2,233,738 | €3,837,805 | +€1.6m | +71.8% |
| Equity | 10/15 | €68,151 | €1,546,878 | +€1.5m | +2169.8% |
| Contributions | 10/11 | €23,800 | €23,800 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,467,044 | +€1.5m | |
| Reserves | 13 | €364 | €364 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €364 | €364 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,987 | €55,670 | +€11,684 | +26.6% |
| Amounts payable | 17/49 | €2,165,587 | €2,290,927 | +€125,340 | +5.8% |
| Amounts payable after more than one year | 17 | €1,900,000 | €1,775,052 | -€124,947 | -6.6% |
| Financial debts | 170/4 | €1,900,000 | €1,775,052 | -€124,947 | -6.6% |
| Amounts payable within one year | 42/48 | €265,588 | €513,424 | +€247,837 | +93.3% |
| Current portion of amounts payable after more than one year | 42 | €150,288 | €156,074 | +€5,786 | +3.8% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €109,871 | €263,859 | +€153,988 | +140.2% |
| Suppliers | 440/4 | €109,871 | €263,859 | +€153,988 | +140.2% |
| Taxes, remuneration and social security | 45 | €5,383 | €43,491 | +€38,108 | +708.0% |
| Taxes | 450/3 | €5,383 | €43,491 | +€38,108 | +708.0% |
| Other amounts payable | 47/48 | €45 | €0 | -€45 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €2,451 | +€2,451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,172 | €144,825 | +€55,653 | +62.4% |
| Other operating charges | 640/8 | €12,975 | €7,971 | -€5,004 | -38.6% |
| Gross operating margin | 9900 | €181,810 | €233,587 | +€51,776 | +28.5% |
| Operating profit (loss) | 9901 | €79,663 | €80,791 | +€1,128 | +1.4% |
| Financial income | 75/76B | €255 | €11,361 | +€11,107 | +4361.5% |
| Recurring financial income | 75 | €255 | €11,361 | +€11,107 | +4361.5% |
| Financial charges | 65/66B | €68,792 | €77,521 | +€8,729 | +12.7% |
| Recurring financial charges | 65 | €68,792 | €77,521 | +€8,729 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €11,126 | €14,631 | +€3,505 | +31.5% |
| Income taxes | 67/77 | €18 | €2,948 | +€2,930 | +16394.7% |
| Profit (loss) for the period | 9904 | €11,108 | €11,684 | +€576 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,108 | €11,684 | +€576 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.