PROMETHEUS CONSULT: 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.
PROMETHEUS CONSULT
Largest movements
- Receivables within one year +€11,046
new in 2025: €11,046
- Financial fixed assets +€10,000
up €10,000 (+14.1%), from €71,000 to €81,000
- Other debts +€21,683
up €21,683 (+475.5%), from €4,560 to €26,243
- Debts after one year -€9,147
down €9,147 (-15.5%), from €59,171 to €50,024
- Trade debts +€5,232
up €5,232 (+311.3%), from €1,681 to €6,913
- Profit (loss) carried forward +€1,835
up €1,835 (+44.9%), from -€4,089 to -€2,255
- Short-term financial debts +€974
new in 2025: €974
- Financial income +€11,046
new in 2025: €11,046
- Financial charges +€2,767
up €2,767 (+317.7%), from €871 to €3,638
- Gross operating margin -€1,967
down €1,967 (-61.1%), from -€3,219 to -€5,186
- Other operating charges +€387
new in 2025: €387
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 | €71,037 | €92,046 | +€21,009 | +29.6% |
| Fixed assets | 21/28 | €71,000 | €81,000 | +€10,000 | +14.1% |
| Financial fixed assets | 28 | €71,000 | €81,000 | +€10,000 | +14.1% |
| Current assets | 29/58 | €37 | €11,046 | +€11,009 | +29458.2% |
| Amounts receivable within one year | 40/41 | - | €11,046 | +€11,046 | |
| Other amounts receivable | 41 | - | €11,046 | +€11,046 | |
| Cash at bank and in hand | 54/58 | €37 | €0 | -€37 | -100.0% |
| Total equity and liabilities | 10/49 | €71,037 | €92,046 | +€21,009 | +29.6% |
| Equity | 10/15 | -€3,089 | -€1,255 | +€1,835 | +59.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,089 | -€2,255 | +€1,835 | +44.9% |
| Amounts payable | 17/49 | €74,127 | €93,301 | +€19,174 | +25.9% |
| Amounts payable after more than one year | 17 | €59,171 | €50,024 | -€9,147 | -15.5% |
| Financial debts | 170/4 | €59,171 | €50,024 | -€9,147 | -15.5% |
| Amounts payable within one year | 42/48 | €14,956 | €43,276 | +€28,320 | +189.4% |
| Current portion of amounts payable after more than one year | 42 | €8,715 | €9,147 | +€431 | +4.9% |
| Financial debts | 43 | - | €974 | +€974 | |
| Credit institutions | 430/8 | - | €974 | +€974 | |
| Trade debts | 44 | €1,681 | €6,913 | +€5,232 | +311.3% |
| Suppliers | 440/4 | €1,681 | €6,913 | +€5,232 | +311.3% |
| Other amounts payable | 47/48 | €4,560 | €26,243 | +€21,683 | +475.5% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€3,219 | -€5,186 | -€1,967 | -61.1% |
| Operating profit (loss) | 9901 | -€3,219 | -€5,573 | -€2,355 | -73.2% |
| Financial income | 75/76B | - | €11,046 | +€11,046 | |
| Recurring financial income | 75 | - | €11,046 | +€11,046 | |
| Financial charges | 65/66B | €871 | €3,638 | +€2,767 | +317.7% |
| Recurring financial charges | 65 | €871 | €3,638 | +€2,767 | +317.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,089 | €1,835 | +€5,924 | |
| Profit (loss) for the period | 9904 | -€4,089 | €1,835 | +€5,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,089 | €1,835 | +€5,924 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.