PROPRISM: 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.
PROPRISM
Largest movements
- Receivables within one year -€53,026
down €53,026 (-20.4%), from €260,486 to €207,460
of which Trade receivables: -€41,560
- Cash -€11,973
down €11,973 (-3.8%), from €312,470 to €300,496
mainly Contributions, distributions and other (-€186,140) and Trade debts (-€49,406)
- Intangible fixed assets -€7,561
down €7,561 (-23.7%), from €31,967 to €24,405
- Trade debts -€49,406
down €49,406 (-64.7%), from €76,381 to €26,975
- Other debts -€33,292
down €33,292 (-6.5%), from €516,016 to €482,724
- Tax, wage and social debts +€9,800
up €9,800 (+55.4%), from €17,675 to €27,475
of which Taxes: +€7,767
- Staff costs -€42,393
down €42,393 (-22.9%), from €184,896 to €142,503
- Taxes +€27,243
up €27,243 (+58.9%), from €46,229 to €73,471
- Financial charges -€7,127
down €7,127 (-16.2%), from €43,889 to €36,762
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 | €637,570 | €561,067 | -€76,502 | -12.0% |
| Fixed assets | 21/28 | €51,280 | €39,562 | -€11,719 | -22.9% |
| Intangible fixed assets | 21 | €31,967 | €24,405 | -€7,561 | -23.7% |
| Tangible fixed assets | 22/27 | €18,207 | €14,950 | -€3,257 | -17.9% |
| Furniture and vehicles | 24 | €16,955 | €14,064 | -€2,891 | -17.1% |
| Other tangible fixed assets | 26 | €1,252 | €885 | -€366 | -29.3% |
| Financial fixed assets | 28 | €1,106 | €206 | -€900 | -81.3% |
| Current assets | 29/58 | €586,289 | €521,506 | -€64,784 | -11.0% |
| Amounts receivable within one year | 40/41 | €260,486 | €207,460 | -€53,026 | -20.4% |
| Trade receivables | 40 | €246,153 | €204,593 | -€41,560 | -16.9% |
| Other amounts receivable | 41 | €14,333 | €2,867 | -€11,466 | -80.0% |
| Current investments | 50/53 | €7,331 | €8,560 | +€1,229 | +16.8% |
| Cash at bank and in hand | 54/58 | €312,470 | €300,496 | -€11,973 | -3.8% |
| Deferred charges and accrued income | 490/1 | €6,003 | €4,990 | -€1,013 | -16.9% |
| Total equity and liabilities | 10/49 | €637,570 | €561,067 | -€76,502 | -12.0% |
| Equity | 10/15 | €22,000 | €22,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €615,570 | €539,067 | -€76,502 | -12.4% |
| Amounts payable within one year | 42/48 | €610,072 | €537,174 | -€72,898 | -11.9% |
| Trade debts | 44 | €76,381 | €26,975 | -€49,406 | -64.7% |
| Suppliers | 440/4 | €76,381 | €26,975 | -€49,406 | -64.7% |
| Taxes, remuneration and social security | 45 | €17,675 | €27,475 | +€9,800 | +55.4% |
| Taxes | 450/3 | €10,377 | €18,144 | +€7,767 | +74.8% |
| Remuneration and social security | 454/9 | €7,297 | €9,331 | +€2,033 | +27.9% |
| Other amounts payable | 47/48 | €516,016 | €482,724 | -€33,292 | -6.5% |
| Accrued charges and deferred income | 492/3 | €5,497 | €1,894 | -€3,604 | -65.6% |
| Non-recurring operating income | 76A | €549 | €14,281 | +€13,732 | +2500.1% |
| Remuneration, social security and pensions | 62 | €184,896 | €142,503 | -€42,393 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,471 | €15,194 | +€1,723 | +12.8% |
| Other operating charges | 640/8 | €6,171 | €3,239 | -€2,932 | -47.5% |
| Non-recurring operating charges | 66A | €1,860 | €0 | -€1,860 | -100.0% |
| Gross operating margin | 9900 | €453,405 | €454,695 | +€1,290 | +0.3% |
| Operating profit (loss) | 9901 | €247,007 | €293,759 | +€46,752 | +18.9% |
| Financial income | 75/76B | €2,242 | €2,614 | +€371 | +16.6% |
| Recurring financial income | 75 | €2,242 | €2,614 | +€371 | +16.6% |
| Financial charges | 65/66B | €43,889 | €36,762 | -€7,127 | -16.2% |
| Recurring financial charges | 65 | €43,889 | €36,762 | -€7,127 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €205,361 | €259,611 | +€54,250 | +26.4% |
| Income taxes | 67/77 | €46,229 | €73,471 | +€27,243 | +58.9% |
| Profit (loss) for the period | 9904 | €159,133 | €186,140 | +€27,007 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €159,133 | €186,140 | +€27,007 | +17.0% |
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 12 October 2026 via checked.be.