PROMETHEUS HRM: 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 HRM
Largest movements
- Tangible fixed assets +€43,074
up €43,074 (+50.7%), from €84,883 to €127,958
of which Furniture and vehicles: +€44,474
- Cash +€38,517
up €38,517 (+41.1%), from €93,767 to €132,284
mainly Net result for the year (+€65,268) and Depreciation (+€33,388)
- Receivables within one year -€26,102
down €26,102 (-34.3%), from €76,032 to €49,929
of which Trade receivables: -€32,013
- Reserves +€65,268
up €65,268 (+35.8%), from €182,553 to €247,821
- Tax, wage and social debts -€4,479
down €4,479 (-9.9%), from €45,169 to €40,690
of which Taxes: -€4,421
- Other debts -€4,185
no longer reported in 2025 (was €4,185)
- Gross operating margin -€48,509
down €48,509 (-26.7%), from €181,611 to €133,102
- Staff costs -€37,786
no longer reported in 2025 (was €37,786)
- Other operating charges -€2,630
down €2,630 (-28.5%), from €9,244 to €6,614
- Taxes -€2,341
down €2,341 (-7.7%), from €30,236 to €27,895
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 | €255,935 | €312,548 | +€56,613 | +22.1% |
| Fixed assets | 21/28 | €84,883 | €127,958 | +€43,074 | +50.7% |
| Tangible fixed assets | 22/27 | €84,883 | €127,958 | +€43,074 | +50.7% |
| Plant, machinery and equipment | 23 | €2,494 | €1,689 | -€805 | -32.3% |
| Furniture and vehicles | 24 | €80,720 | €125,194 | +€44,474 | +55.1% |
| Other tangible fixed assets | 26 | €1,669 | €1,075 | -€594 | -35.6% |
| Current assets | 29/58 | €171,052 | €184,590 | +€13,538 | +7.9% |
| Amounts receivable within one year | 40/41 | €76,032 | €49,929 | -€26,102 | -34.3% |
| Trade receivables | 40 | €75,675 | €43,662 | -€32,013 | -42.3% |
| Other amounts receivable | 41 | €357 | €6,267 | +€5,910 | +1654.1% |
| Cash at bank and in hand | 54/58 | €93,767 | €132,284 | +€38,517 | +41.1% |
| Deferred charges and accrued income | 490/1 | €1,253 | €2,377 | +€1,124 | +89.7% |
| Total equity and liabilities | 10/49 | €255,935 | €312,548 | +€56,613 | +22.1% |
| Equity | 10/15 | €201,153 | €266,421 | +€65,268 | +32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,553 | €247,821 | +€65,268 | +35.8% |
| Distributable reserves | 133 | €182,553 | €247,821 | +€65,268 | +35.8% |
| Amounts payable | 17/49 | €54,782 | €46,126 | -€8,656 | -15.8% |
| Amounts payable within one year | 42/48 | €52,782 | €44,126 | -€8,656 | -16.4% |
| Financial debts | 43 | €1,753 | €906 | -€847 | -48.3% |
| Credit institutions | 430/8 | €1,753 | €906 | -€847 | -48.3% |
| Trade debts | 44 | €1,676 | €2,531 | +€855 | +51.0% |
| Suppliers | 440/4 | €1,676 | €2,531 | +€855 | +51.0% |
| Taxes, remuneration and social security | 45 | €45,169 | €40,690 | -€4,479 | -9.9% |
| Taxes | 450/3 | €45,111 | €40,690 | -€4,421 | -9.8% |
| Remuneration and social security | 454/9 | €58 | - | -€58 | |
| Other amounts payable | 47/48 | €4,185 | - | -€4,185 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,786 | - | -€37,786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,794 | €33,388 | -€1,406 | -4.0% |
| Other operating charges | 640/8 | €9,244 | €6,614 | -€2,630 | -28.5% |
| Gross operating margin | 9900 | €181,611 | €133,102 | -€48,509 | -26.7% |
| Operating profit (loss) | 9901 | €99,787 | €93,100 | -€6,687 | -6.7% |
| Financial income | 75/76B | €525 | €134 | -€391 | -74.4% |
| Recurring financial income | 75 | €525 | €134 | -€391 | -74.4% |
| Financial charges | 65/66B | €288 | €70 | -€218 | -75.6% |
| Recurring financial charges | 65 | €288 | €70 | -€218 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €100,024 | €93,164 | -€6,861 | -6.9% |
| Income taxes | 67/77 | €30,236 | €27,895 | -€2,341 | -7.7% |
| Profit (loss) for the period | 9904 | €69,788 | €65,268 | -€4,520 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,788 | €65,268 | -€4,520 | -6.5% |
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 10 October 2026 via checked.be.