PROSAPIA: 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.
PROSAPIA
Largest movements
- Receivables within one year +€29,079
up €29,079 (+2370.2%), from €1,227 to €30,305
of which Trade receivables: +€30,061
- Tangible fixed assets -€16,629
no longer reported in 2025 (was €16,629)
of which Plant, machinery and equipment: -€9,837
- Cash +€475
new in 2025: €475
mainly Investment in fixed assets (net) (+€16,629) and Trade debts (+€14,596)
- Trade debts +€14,596
up €14,596 (+48.4%), from €30,136 to €44,731
- Profit (loss) carried forward -€5,192
down €5,192 (-6.1%), from -€85,200 to -€90,392
- Other debts +€5,000
up €5,000 (+16.0%), from €31,191 to €36,191
- Current portion of long-term debt -€1,228
down €1,228 (-83.0%), from €1,479 to €251
- Depreciation -€14,861
no longer reported in 2025 (was €14,861)
- Financial income +€12,160
new in 2025: €12,160
of which Financial income: +€12,160
- Other operating charges +€8,112
new in 2025: €8,112
- Gross operating margin +€2,709
up €2,709 (+23.1%), from -€11,748 to -€9,039
- Financial charges -€948
down €948 (-82.5%), from €1,149 to €201
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 | €17,856 | €30,781 | +€12,925 | +72.4% |
| Fixed assets | 21/28 | €16,629 | - | -€16,629 | |
| Tangible fixed assets | 22/27 | €16,629 | - | -€16,629 | |
| Plant, machinery and equipment | 23 | €9,837 | - | -€9,837 | |
| Leasing and similar rights | 25 | €6,793 | - | -€6,793 | |
| Current assets | 29/58 | €1,227 | €30,781 | +€29,554 | +2409.0% |
| Amounts receivable within one year | 40/41 | €1,227 | €30,305 | +€29,079 | +2370.2% |
| Trade receivables | 40 | - | €30,061 | +€30,061 | |
| Other amounts receivable | 41 | €1,227 | €244 | -€982 | -80.1% |
| Cash at bank and in hand | 54/58 | - | €475 | +€475 | |
| Total equity and liabilities | 10/49 | €17,856 | €30,781 | +€12,925 | +72.4% |
| Equity | 10/15 | -€45,200 | -€50,392 | -€5,192 | -11.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,200 | -€90,392 | -€5,192 | -6.1% |
| Amounts payable | 17/49 | €63,056 | €81,173 | +€18,117 | +28.7% |
| Amounts payable after more than one year | 17 | €251 | - | -€251 | |
| Financial debts | 170/4 | €251 | - | -€251 | |
| Amounts payable within one year | 42/48 | €62,805 | €81,173 | +€18,368 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €1,479 | €251 | -€1,228 | -83.0% |
| Trade debts | 44 | €30,136 | €44,731 | +€14,596 | +48.4% |
| Suppliers | 440/4 | €30,136 | €44,731 | +€14,596 | +48.4% |
| Other amounts payable | 47/48 | €31,191 | €36,191 | +€5,000 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,861 | - | -€14,861 | |
| Other operating charges | 640/8 | - | €8,112 | +€8,112 | |
| Gross operating margin | 9900 | -€11,748 | -€9,039 | +€2,709 | +23.1% |
| Operating profit (loss) | 9901 | -€26,609 | -€17,151 | +€9,458 | +35.5% |
| Financial income | 75/76B | - | €12,160 | +€12,160 | |
| Recurring financial income | 75 | - | €12,160 | +€12,160 | |
| Non-recurring financial income | 76B | - | €12,160 | +€12,160 | |
| Financial charges | 65/66B | €1,149 | €201 | -€948 | -82.5% |
| Recurring financial charges | 65 | €1,149 | €201 | -€948 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,758 | -€5,192 | +€22,565 | +81.3% |
| Profit (loss) for the period | 9904 | -€27,758 | -€5,192 | +€22,565 | +81.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,758 | -€5,192 | +€22,565 | +81.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.