PROSITE: 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.
PROSITE
Largest movements
- Receivables within one year -€9,598
down €9,598 (-26.7%), from €35,930 to €26,332
of which Trade receivables: -€8,681
- Deferred charges and accrued income +€3,834
up €3,834 (+2983.0%), from €129 to €3,963
- Cash -€875
down €875 (-13.1%), from €6,681 to €5,805
mainly Trade debts (-€4,836) and Deferred charges and accrued income (-€3,834)
- Trade debts -€4,836
down €4,836 (-13.5%), from €35,848 to €31,011
- Profit (loss) carried forward -€2,384
down €2,384 (-19.3%), from -€12,381 to -€14,765
- Tax, wage and social debts +€561
new in 2025: €561
- Staff costs -€6,800
no longer reported in 2025 (was €6,800)
- Financial income -€5,564
down €5,564 (-91.5%), from €6,079 to €515
of which Non-recurring financial income: -€6,016
- Gross operating margin -€2,701
down €2,701, from €658 to -€2,043
- Depreciation -€391
down €391 (-95.1%), from €411 to €20
- Financial charges -€248
down €248 (-61.0%), from €406 to €159
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 | €42,760 | €36,100 | -€6,660 | -15.6% |
| Fixed assets | 21/28 | €20 | - | -€20 | |
| Tangible fixed assets | 22/27 | €20 | - | -€20 | |
| Furniture and vehicles | 24 | €20 | - | -€20 | |
| Current assets | 29/58 | €42,740 | €36,100 | -€6,639 | -15.5% |
| Amounts receivable within one year | 40/41 | €35,930 | €26,332 | -€9,598 | -26.7% |
| Trade receivables | 40 | €28,888 | €20,208 | -€8,681 | -30.0% |
| Other amounts receivable | 41 | €7,042 | €6,125 | -€917 | -13.0% |
| Cash at bank and in hand | 54/58 | €6,681 | €5,805 | -€875 | -13.1% |
| Deferred charges and accrued income | 490/1 | €129 | €3,963 | +€3,834 | +2983.0% |
| Total equity and liabilities | 10/49 | €42,760 | €36,100 | -€6,660 | -15.6% |
| Equity | 10/15 | €6,912 | €4,528 | -€2,384 | -34.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €693 | €693 | = | 0.0% |
| Distributable reserves | 133 | €693 | €693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,381 | -€14,765 | -€2,384 | -19.3% |
| Amounts payable | 17/49 | €35,848 | €31,572 | -€4,276 | -11.9% |
| Amounts payable within one year | 42/48 | €35,848 | €31,572 | -€4,276 | -11.9% |
| Trade debts | 44 | €35,848 | €31,011 | -€4,836 | -13.5% |
| Suppliers | 440/4 | €35,848 | €31,011 | -€4,836 | -13.5% |
| Taxes, remuneration and social security | 45 | - | €561 | +€561 | |
| Taxes | 450/3 | - | €561 | +€561 | |
| Non-recurring operating income | 76A | €452 | - | -€452 | |
| Remuneration, social security and pensions | 62 | €6,800 | - | -€6,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €411 | €20 | -€391 | -95.1% |
| Other operating charges | 640/8 | €472 | €677 | +€205 | +43.4% |
| Gross operating margin | 9900 | €658 | -€2,043 | -€2,701 | |
| Operating profit (loss) | 9901 | -€7,025 | -€2,741 | +€4,284 | +61.0% |
| Financial income | 75/76B | €6,079 | €515 | -€5,564 | -91.5% |
| Recurring financial income | 75 | €63 | €515 | +€452 | +712.1% |
| Non-recurring financial income | 76B | €6,016 | - | -€6,016 | |
| Financial charges | 65/66B | €406 | €159 | -€248 | -61.0% |
| Recurring financial charges | 65 | €406 | €159 | -€248 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,352 | -€2,384 | -€1,032 | -76.3% |
| Profit (loss) for the period | 9904 | -€1,352 | -€2,384 | -€1,032 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,352 | -€2,384 | -€1,032 | -76.3% |
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 6 October 2026 via checked.be.