PROSA: 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.
What changed
PROSA
NACE 55.203, Holiday cottages, homes and apartments
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,209
2024 · -€28,898+€35,107
Equity
€100,222
2024 · €94,014+€6,209
Cash
€16,895
2024 · €6,432+€10,463
Balance sheet total
€1.9m
2024 · €2.0m-€97,256
Largest movements
Assets
- Tangible fixed assets -€118,702
down €118,702 (-7.6%), from €1.6m to €1.4m
of which Land and buildings: -€104,487
- Receivables within one year +€29,461
up €29,461 (+14.6%), from €202,257 to €231,719
of which Trade receivables: +€21,072
Equity and liabilities
- Debts after one year -€101,061
down €101,061 (-7.0%), from €1.4m to €1.3m
- Other debts -€41,476
down €41,476 (-15.8%), from €262,577 to €221,101
- Tax, wage and social debts +€22,994
up €22,994 (+1151.8%), from €1,996 to €24,991
of which Taxes: +€23,738
- Trade debts +€22,251
up €22,251 (+27.0%), from €82,402 to €104,654
Income statement
- Gross operating margin +€76,559
up €76,559 (+39.6%), from €193,438 to €269,997
- Depreciation +€29,365
up €29,365 (+21.2%), from €138,705 to €168,071
- Taxes +€15,753
up €15,753 (+287.0%), from €5,489 to €21,242
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.
Result 2024
-€28,898
Gross operating margin
+€76,559
Staff costs
+€1,877
Depreciation
-€29,365
Other operating charges
-€521
Financial income
-€17
Financial charges
+€2,327
Taxes
-€15,753
Result 2025
€6,209
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.
From operations
+€152,431
Investment
-€31,409
Financing
-€110,559
Cash 2024
€6,432
From operations (derived)
+€152,431
Net result for the year
+€6,209
Depreciation
+€168,071
Receivables within one year
-€29,461
Deferred charges and accrued income
+€518
Trade debts
+€22,251
Tax, wage and social debts
+€22,994
Other debts
-€41,476
Accrued charges and deferred income
+€3,325
Investment (derived)
-€31,409
Investment in fixed assets (net)
-€31,409
Financing
-€110,559
Debts after one year
-€101,061
Current portion of long-term debt
-€9,554
Short-term financial debts
+€56
Cash 2025
€16,895
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,014,413 | €1,917,157 | -€97,256 | -4.8% |
| Fixed assets | 21/28 | €1,648,241 | €1,511,579 | -€136,662 | -8.3% |
| Intangible fixed assets | 21 | €93,005 | €73,005 | -€20,000 | -21.5% |
| Tangible fixed assets | 22/27 | €1,555,235 | €1,436,534 | -€118,702 | -7.6% |
| Land and buildings | 22 | €1,456,752 | €1,352,265 | -€104,487 | -7.2% |
| Plant, machinery and equipment | 23 | €27,707 | €34,244 | +€6,537 | +23.6% |
| Furniture and vehicles | 24 | €66,526 | €33,391 | -€33,135 | -49.8% |
| Other tangible fixed assets | 26 | €4,250 | €16,633 | +€12,383 | +291.4% |
| Financial fixed assets | 28 | - | €2,040 | +€2,040 | |
| Current assets | 29/58 | €366,172 | €405,578 | +€39,406 | +10.8% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,808 | €1,808 | = | 0.0% |
| Stocks | 30/36 | €1,808 | €1,808 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €202,257 | €231,719 | +€29,461 | +14.6% |
| Trade receivables | 40 | €27,729 | €48,801 | +€21,072 | +76.0% |
| Other amounts receivable | 41 | €174,528 | €182,917 | +€8,389 | +4.8% |
| Cash at bank and in hand | 54/58 | €6,432 | €16,895 | +€10,463 | +162.7% |
| Deferred charges and accrued income | 490/1 | €5,675 | €5,157 | -€518 | -9.1% |
| Total equity and liabilities | 10/49 | €2,014,413 | €1,917,157 | -€97,256 | -4.8% |
| Equity | 10/15 | €94,014 | €100,222 | +€6,209 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,414 | €81,622 | +€6,209 | +8.2% |
| Distributable reserves | 133 | €75,414 | €81,622 | +€6,209 | +8.2% |
| Amounts payable | 17/49 | €1,920,399 | €1,816,935 | -€103,464 | -5.4% |
| Amounts payable after more than one year | 17 | €1,446,177 | €1,345,115 | -€101,061 | -7.0% |
| Financial debts | 170/4 | €1,446,177 | €1,345,115 | -€101,061 | -7.0% |
| Amounts payable within one year | 42/48 | €458,378 | €452,650 | -€5,728 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €110,615 | €101,061 | -€9,554 | -8.6% |
| Financial debts | 43 | €788 | €844 | +€56 | +7.2% |
| Credit institutions | 430/8 | €788 | €844 | +€56 | +7.2% |
| Trade debts | 44 | €82,402 | €104,654 | +€22,251 | +27.0% |
| Suppliers | 440/4 | €82,402 | €104,654 | +€22,251 | +27.0% |
| Taxes, remuneration and social security | 45 | €1,996 | €24,991 | +€22,994 | +1151.8% |
| Taxes | 450/3 | €1,253 | €24,991 | +€23,738 | +1894.3% |
| Remuneration and social security | 454/9 | €743 | €0 | -€743 | -100.0% |
| Other amounts payable | 47/48 | €262,577 | €221,101 | -€41,476 | -15.8% |
| Accrued charges and deferred income | 492/3 | €15,844 | €19,169 | +€3,325 | +21.0% |
| Remuneration, social security and pensions | 62 | €1,877 | €0 | -€1,877 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,705 | €168,071 | +€29,365 | +21.2% |
| Other operating charges | 640/8 | €11,438 | €11,958 | +€521 | +4.6% |
| Gross operating margin | 9900 | €193,438 | €269,997 | +€76,559 | +39.6% |
| Operating profit (loss) | 9901 | €41,418 | €89,968 | +€48,550 | +117.2% |
| Financial income | 75/76B | €6,019 | €6,002 | -€17 | -0.3% |
| Recurring financial income | 75 | €6,019 | €6,002 | -€17 | -0.3% |
| Financial charges | 65/66B | €70,846 | €68,519 | -€2,327 | -3.3% |
| Recurring financial charges | 65 | €70,846 | €68,519 | -€2,327 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,409 | €27,451 | +€50,860 | |
| Income taxes | 67/77 | €5,489 | €21,242 | +€15,753 | +287.0% |
| Profit (loss) for the period | 9904 | -€28,898 | €6,209 | +€35,107 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,898 | €6,209 | +€35,107 |
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 7 October 2026 via checked.be.