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PROMPT: 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.

What changed

PROMPT

BE 0444.418.762
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€33,156
2024 · -€15,672-€17,484
Equity
€1.2m
2024 · €1.2m-€33,156
Cash
€327,715
2024 · €496,392-€168,677
Balance sheet total
€2.9m
2024 · €3.1m-€209,641

Largest movements

2024 to 2025
Assets
  • Cash -€168,677

    down €168,677 (-34.0%), from €496,392 to €327,715

    mainly Provisions (-€136,282) and Receivables within one year (-€41,130)

  • Tangible fixed assets -€81,408

    down €81,408 (-4.5%), from €1.8m to €1.7m

    of which Land and buildings: -€80,298

  • Receivables within one year +€41,130

    up €41,130 (+11.3%), from €365,228 to €406,358

    of which Other amounts receivable: +€46,500

Equity and liabilities
  • Provisions -€136,282

    down €136,282 (-33.7%), from €404,149 to €267,867

    of which Provisions for liabilities and charges: -€120,000

  • Reserves -€33,156

    down €33,156 (-2.9%), from €1.1m to €1.1m

    of which Tax-exempt reserves: -€48,845

Income statement
  • Gross operating margin -€209,401

    down €209,401, from €166,698 to -€42,703

  • Provisions -€120,000

    new in 2025: -€120,000

  • Depreciation +€34,114

    up €34,114 (+72.1%), from €47,294 to €81,408

  • Other operating charges -€16,441

    down €16,441 (-57.1%), from €28,780 to €12,339

  • Financial charges +€8,621

    up €8,621 (+52.8%), from €16,316 to €24,937

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€15,672
Gross operating margin -€209,401
Depreciation -€34,114
Provisions +€120,000
Other operating charges +€16,441
Other operating items +€87,000
Financial income -€1
Financial charges -€8,621
Taxes +€1,324
Deferred taxes and other +€9,887
Result 2025 -€33,156
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2024 to 2025

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.

From operations -€149,506
Investment €0
Financing -€19,170
Cash 2024 €496,392
Net result for the year -€33,156
Depreciation +€81,408
Receivables within one year -€41,130
Deferred charges and accrued income +€687
Provisions -€136,282
Trade debts +€10,574
Tax, wage and social debts -€15,242
Other debts -€16,365
Debts after one year -€19,618
Current portion of long-term debt +€448
Cash 2025 €327,715
brings cash intakes cash out
Every line side by side 54 lines
Line Code 2024 2025 Change %
Total assets 20/58 €3,114,325 €2,904,685 -€209,641 -6.7%
Fixed assets 21/28 €2,132,305 €2,050,898 -€81,408 -3.8%
Tangible fixed assets 22/27 €1,796,370 €1,714,963 -€81,408 -4.5%
Land and buildings 22 €1,793,129 €1,712,831 -€80,298 -4.5%
Plant, machinery and equipment 23 €3,091 €2,034 -€1,057 -34.2%
Furniture and vehicles 24 €151 €98 -€53 -35.0%
Financial fixed assets 28 €335,935 €335,935 = 0.0%
Current assets 29/58 €982,020 €853,787 -€128,233 -13.1%
Amounts receivable within one year 40/41 €365,228 €406,358 +€41,130 +11.3%
Trade receivables 40 €54,576 €49,206 -€5,370 -9.8%
Other amounts receivable 41 €310,652 €357,152 +€46,500 +15.0%
Current investments 50/53 €116,107 €116,107 = 0.0%
Cash at bank and in hand 54/58 €496,392 €327,715 -€168,677 -34.0%
Deferred charges and accrued income 490/1 €4,294 €3,607 -€687 -16.0%
Total equity and liabilities 10/49 €3,114,325 €2,904,685 -€209,641 -6.7%
Equity 10/15 €1,244,627 €1,211,471 -€33,156 -2.7%
Contributions 10/11 €98,692 €98,692 = 0.0%
Reserves 13 €1,145,935 €1,112,779 -€33,156 -2.9%
Non-distributable reserves 130/1 €9,869 €9,869 = 0.0%
Reserves not available under the articles 1311 €9,869 €9,869 = 0.0%
Tax-exempt reserves 132 €852,446 €803,601 -€48,845 -5.7%
Distributable reserves 133 €283,620 €299,309 +€15,689 +5.5%
Provisions and deferred taxes 16 €404,149 €267,867 -€136,282 -33.7%
Provisions for liabilities and charges 160/5 €120,000 - -€120,000
Pensions and similar obligations 160 €120,000 - -€120,000
Deferred taxes 168 €284,149 €267,867 -€16,282 -5.7%
Amounts payable 17/49 €1,465,550 €1,425,347 -€40,203 -2.7%
Amounts payable after more than one year 17 €1,236,541 €1,216,923 -€19,618 -1.6%
Financial debts 170/4 €1,236,541 €1,216,923 -€19,618 -1.6%
Amounts payable within one year 42/48 €229,009 €208,424 -€20,585 -9.0%
Current portion of amounts payable after more than one year 42 €19,170 €19,618 +€448 +2.3%
Trade debts 44 €2,368 €12,943 +€10,574 +446%
Suppliers 440/4 €2,368 €12,943 +€10,574 +446%
Taxes, remuneration and social security 45 €20,406 €5,165 -€15,242 -74.7%
Taxes 450/3 €19,932 €4,047 -€15,885 -79.7%
Remuneration and social security 454/9 €474 €1,118 +€644 +136%
Other amounts payable 47/48 €187,063 €170,699 -€16,365 -8.7%
Non-recurring operating income 76A €24,600 - -€24,600
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €47,294 €81,408 +€34,114 +72.1%
Provisions for liabilities and charges: additions (uses and reversals) 635/8 - -€120,000 -€120,000
Other operating charges 640/8 €28,780 €12,339 -€16,441 -57.1%
Non-recurring operating charges 66A €87,000 - -€87,000
Gross operating margin 9900 €166,698 -€42,703 -€209,401
Operating profit (loss) 9901 €3,624 -€16,449 -€20,073
Financial income 75/76B €1 - -€1
Recurring financial income 75 €1 - -€1
Financial charges 65/66B €16,316 €24,937 +€8,621 +52.8%
Recurring financial charges 65 €16,316 €24,937 +€8,621 +52.8%
Profit (loss) for the period before taxes 9903 -€12,691 -€41,386 -€28,695 -226%
Transfer from deferred taxes 780 €6,395 €16,282 +€9,887 +155%
Income taxes 67/77 €9,375 €8,052 -€1,324 -14.1%
Profit (loss) for the period 9904 -€15,672 -€33,156 -€17,484 -112%
Transfer from tax-exempt reserves 789 €19,184 €48,845 +€29,661 +155%
Profit (loss) for the period to be appropriated 9905 €3,512 €15,689 +€12,177 +347%

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 18 October 2026 via checked.be.