PROSIT: 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.
PROSIT
Largest movements
- Cash -€37,692
down €37,692 (-19.8%), from €190,272 to €152,581
mainly Contributions, distributions and other (-€150,000) and Tax, wage and social debts (-€37,725)
- Current investments +€5,466
up €5,466 (+2.4%), from €224,810 to €230,276
- Tax, wage and social debts -€37,725
down €37,725 (-40.5%), from €93,138 to €55,413
- Reserves +€5,324
up €5,324 (+1.4%), from €371,424 to €376,748
- Financial income +€8,450
up €8,450 (+164.3%), from €5,143 to €13,593
- Gross operating margin -€4,231
down €4,231 (-2.2%), from €196,624 to €192,393
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 | €476,861 | €445,434 | -€31,426 | -6.6% |
| Fixed assets | 21/28 | €6,079 | €6,328 | +€249 | +4.1% |
| Tangible fixed assets | 22/27 | €6,079 | €6,328 | +€249 | +4.1% |
| Plant, machinery and equipment | 23 | - | €2,094 | +€2,094 | |
| Furniture and vehicles | 24 | €4,476 | €3,031 | -€1,444 | -32.3% |
| Other tangible fixed assets | 26 | €1,603 | €1,203 | -€400 | -24.9% |
| Current assets | 29/58 | €470,782 | €439,106 | -€31,675 | -6.7% |
| Amounts receivable after more than one year | 29 | €5,938 | €2,188 | -€3,750 | -63.2% |
| Other amounts receivable | 291 | €5,938 | €2,188 | -€3,750 | -63.2% |
| Amounts receivable within one year | 40/41 | €3,992 | €6,855 | +€2,863 | +71.7% |
| Trade receivables | 40 | €242 | €0 | -€242 | -100.0% |
| Other amounts receivable | 41 | €3,750 | €6,855 | +€3,105 | +82.8% |
| Current investments | 50/53 | €224,810 | €230,276 | +€5,466 | +2.4% |
| Cash at bank and in hand | 54/58 | €190,272 | €152,581 | -€37,692 | -19.8% |
| Deferred charges and accrued income | 490/1 | €45,769 | €47,207 | +€1,438 | +3.1% |
| Total equity and liabilities | 10/49 | €476,861 | €445,434 | -€31,426 | -6.6% |
| Equity | 10/15 | €381,424 | €386,748 | +€5,324 | +1.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €371,424 | €376,748 | +€5,324 | +1.4% |
| Distributable reserves | 133 | €371,424 | €376,748 | +€5,324 | +1.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €95,436 | €58,686 | -€36,750 | -38.5% |
| Amounts payable within one year | 42/48 | €95,436 | €58,686 | -€36,750 | -38.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,298 | €3,273 | +€975 | +42.4% |
| Suppliers | 440/4 | €2,298 | €3,273 | +€975 | +42.4% |
| Taxes, remuneration and social security | 45 | €93,138 | €55,413 | -€37,725 | -40.5% |
| Taxes | 450/3 | €93,138 | €55,413 | -€37,725 | -40.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,732 | €1,950 | +€218 | +12.6% |
| Other operating charges | 640/8 | €46 | €446 | +€400 | +869.0% |
| Gross operating margin | 9900 | €196,624 | €192,393 | -€4,231 | -2.2% |
| Operating profit (loss) | 9901 | €194,846 | €189,998 | -€4,848 | -2.5% |
| Financial income | 75/76B | €5,143 | €13,593 | +€8,450 | +164.3% |
| Recurring financial income | 75 | €5,143 | €13,593 | +€8,450 | +164.3% |
| Financial charges | 65/66B | €2,649 | €3,913 | +€1,263 | +47.7% |
| Recurring financial charges | 65 | €2,649 | €3,913 | +€1,263 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €197,340 | €199,678 | +€2,338 | +1.2% |
| Income taxes | 67/77 | €45,359 | €44,354 | -€1,005 | -2.2% |
| Profit (loss) for the period | 9904 | €151,981 | €155,324 | +€3,342 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €151,981 | €155,324 | +€3,342 | +2.2% |
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 8 October 2026 via checked.be.