Prosatt: 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.
Prosatt
Largest movements
- Cash -€43,881
down €43,881 (-89.4%), from €49,068 to €5,187
mainly Net result for the year (-€261,911) and Debts after one year (-€175,000)
- Receivables within one year -€41,886
down €41,886 (-25.9%), from €161,555 to €119,669
of which Trade receivables: -€41,500
- Tangible fixed assets -€5,179
down €5,179 (-58.8%), from €8,807 to €3,628
of which Furniture and vehicles: -€3,851
- Contributions +€417,000
up €417,000 (+417%), from €100,000 to €517,000
- Profit (loss) carried forward -€261,911
down €261,911 (-81.8%), from -€320,203 to -€582,114
- Debts after one year -€175,000
down €175,000 (-63.6%), from €275,000 to €100,000
- Trade debts -€54,340
down €54,340 (-38.7%), from €140,235 to €85,895
- Tax, wage and social debts -€14,226
down €14,226 (-50.5%), from €28,161 to €13,935
of which Remuneration and social security: -€14,646
- Purchases and services -€1.3m
no longer reported in 2025 (was €1.3m)
- Turnover -€1.3m
no longer reported in 2025 (was €1.3m)
- Staff costs -€59,551
down €59,551 (-19.0%), from €313,239 to €253,689
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.
Derived cash bridge
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 | €227,840 | €136,086 | -€91,754 | -40.3% |
| Fixed assets | 21/28 | €8,807 | €3,628 | -€5,179 | -58.8% |
| Tangible fixed assets | 22/27 | €8,807 | €3,628 | -€5,179 | -58.8% |
| Plant, machinery and equipment | 23 | €4,956 | €3,628 | -€1,328 | -26.8% |
| Furniture and vehicles | 24 | €3,851 | - | -€3,851 | |
| Current assets | 29/58 | €219,033 | €132,458 | -€86,575 | -39.5% |
| Amounts receivable within one year | 40/41 | €161,555 | €119,669 | -€41,886 | -25.9% |
| Trade receivables | 40 | €157,005 | €115,504 | -€41,500 | -26.4% |
| Other amounts receivable | 41 | €4,550 | €4,164 | -€386 | -8.5% |
| Cash at bank and in hand | 54/58 | €49,068 | €5,187 | -€43,881 | -89.4% |
| Deferred charges and accrued income | 490/1 | €8,410 | €7,602 | -€808 | -9.6% |
| Total equity and liabilities | 10/49 | €227,840 | €136,086 | -€91,754 | -40.3% |
| Equity | 10/15 | -€220,203 | -€65,114 | +€155,089 | +70.4% |
| Contributions | 10/11 | €100,000 | €517,000 | +€417,000 | +417% |
| Profit (loss) carried forward | 14 | -€320,203 | -€582,114 | -€261,911 | -81.8% |
| Amounts payable | 17/49 | €448,043 | €201,200 | -€246,843 | -55.1% |
| Amounts payable after more than one year | 17 | €275,000 | €100,000 | -€175,000 | -63.6% |
| Financial debts | 170/4 | €275,000 | €100,000 | -€175,000 | -63.6% |
| Amounts payable within one year | 42/48 | €168,395 | €99,830 | -€68,565 | -40.7% |
| Trade debts | 44 | €140,235 | €85,895 | -€54,340 | -38.7% |
| Suppliers | 440/4 | €140,235 | €85,895 | -€54,340 | -38.7% |
| Taxes, remuneration and social security | 45 | €28,161 | €13,935 | -€14,226 | -50.5% |
| Taxes | 450/3 | €554 | €975 | +€421 | +75.9% |
| Remuneration and social security | 454/9 | €27,607 | €12,960 | -€14,646 | -53.1% |
| Accrued charges and deferred income | 492/3 | €4,647 | €1,370 | -€3,278 | -70.5% |
| Turnover | 70 | €1,300,176 | - | -€1.3m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,311,611 | - | -€1.3m | |
| Remuneration, social security and pensions | 62 | €313,239 | €253,689 | -€59,551 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,077 | €1,328 | -€750 | -36.1% |
| Other operating charges | 640/8 | €1,440 | €1,245 | -€195 | -13.5% |
| Non-recurring operating charges | 66A | - | €3,851 | +€3,851 | |
| Gross operating margin | 9900 | €2,482 | €13,089 | +€10,607 | +427% |
| Operating profit (loss) | 9901 | -€314,275 | -€247,024 | +€67,251 | +21.4% |
| Financial charges | 65/66B | €5,425 | €14,416 | +€8,992 | +166% |
| Recurring financial charges | 65 | €5,425 | €14,416 | +€8,992 | +166% |
| Profit (loss) for the period before taxes | 9903 | -€319,699 | -€261,440 | +€58,259 | +18.2% |
| Income taxes | 67/77 | €504 | €471 | -€33 | -6.5% |
| Profit (loss) for the period | 9904 | -€320,203 | -€261,911 | +€58,292 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€320,203 | -€261,911 | +€58,292 | +18.2% |
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 15 October 2026 via checked.be.