PROSPECT CONSULTING & SERVICES: 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.
What changed
PROSPECT CONSULTING & SERVICES
NACE 73.200, Market research and public opinion polling
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€309,706
2024 · €369,578-€59,872
Equity
€124,450
2024 · €1.8m-€1.7m
Cash
€1.1m
2024 · €1.1m-€7,207
Balance sheet total
€2.9m
2024 · €2.8m+€77,074
Largest movements
Assets
- Receivables within one year +€133,285
up €133,285 (+13.8%), from €969,319 to €1.1m
of which Trade receivables: +€82,638
- Tangible fixed assets -€35,683
down €35,683 (-4.8%), from €746,179 to €710,496
of which Land and buildings: -€33,020
Equity and liabilities
- Other debts +€2.0m
up €2.0m (+1,190%), from €164,520 to €2.1m
- Profit (loss) carried forward -€1.3m
no longer reported in 2025 (was €1.3m)
- Reserves -€329,218
down €329,218 (-84.1%), from €391,668 to €62,450
of which Distributable reserves: -€253,438
- Accrued charges and deferred income -€141,714
no longer reported in 2025 (was €141,714)
- Debts after one year -€119,444
down €119,444 (-36.4%), from €327,958 to €208,514
of which Financial debts: -€116,544
Income statement
- Gross operating margin -€76,958
down €76,958 (-7.0%), from €1.1m to €1.0m
- Financial charges -€25,448
down €25,448 (-23.0%), from €110,523 to €85,075
- Staff costs +€20,805
up €20,805 (+4.6%), from €449,830 to €470,635
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
€369,578
Gross operating margin
-€76,958
Staff costs
-€20,805
Depreciation
+€4,407
Other operating charges
+€1,358
Financial income
-€1,319
Financial charges
+€25,448
Taxes
+€7,996
Result 2025
€309,706
raises the resultlowers the result
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.
From operations
+€2.1m
Investment
-€2,512
Financing
-€2.2m
Cash 2024
€1.1m
From operations (derived)
+€2.1m
Net result for the year
+€309,706
Depreciation
+€38,195
Receivables within one year
-€133,285
Deferred charges and accrued income
+€13,322
Trade debts
+€90,146
Tax, wage and social debts
+€12,301
Other debts
+€2.0m
Accrued charges and deferred income
-€141,714
Investment (derived)
-€2,512
Investment in fixed assets (net)
-€2,512
Financing
-€2.2m
Debts after one year
-€119,444
Current portion of long-term debt
-€49,394
Short-term financial debts
+€1,198
Contributions, distributions and other
-€2.0m
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,827,394 | €2,904,468 | +€77,074 | +2.7% |
| Fixed assets | 21/28 | €749,189 | €713,506 | -€35,683 | -4.8% |
| Tangible fixed assets | 22/27 | €746,179 | €710,496 | -€35,683 | -4.8% |
| Land and buildings | 22 | €680,072 | €647,052 | -€33,020 | -4.9% |
| Plant, machinery and equipment | 23 | €840 | €469 | -€371 | -44.2% |
| Furniture and vehicles | 24 | €10,407 | €8,115 | -€2,292 | -22.0% |
| Other tangible fixed assets | 26 | €54,860 | €54,860 | = | 0.0% |
| Financial fixed assets | 28 | €3,010 | €3,010 | = | 0.0% |
| Current assets | 29/58 | €2,078,205 | €2,190,962 | +€112,757 | +5.4% |
| Amounts receivable within one year | 40/41 | €969,319 | €1,102,604 | +€133,285 | +13.8% |
| Trade receivables | 40 | €818,756 | €901,394 | +€82,638 | +10.1% |
| Other amounts receivable | 41 | €150,563 | €201,210 | +€50,647 | +33.6% |
| Cash at bank and in hand | 54/58 | €1,084,138 | €1,076,931 | -€7,207 | -0.7% |
| Deferred charges and accrued income | 490/1 | €24,749 | €11,427 | -€13,322 | -53.8% |
| Total equity and liabilities | 10/49 | €2,827,394 | €2,904,468 | +€77,074 | +2.7% |
| Equity | 10/15 | €1,798,439 | €124,450 | -€1.7m | -93.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €391,668 | €62,450 | -€329,218 | -84.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €132,030 | €56,250 | -€75,780 | -57.4% |
| Distributable reserves | 133 | €253,438 | - | -€253,438 | |
| Profit (loss) carried forward | 14 | €1,344,771 | - | -€1.3m | |
| Amounts payable | 17/49 | €1,028,956 | €2,780,018 | +€1.8m | +170% |
| Amounts payable after more than one year | 17 | €327,958 | €208,514 | -€119,444 | -36.4% |
| Financial debts | 170/4 | €325,058 | €208,514 | -€116,544 | -35.9% |
| Other amounts payable | 178/9 | €2,900 | - | -€2,900 | |
| Amounts payable within one year | 42/48 | €559,283 | €2,571,504 | +€2.0m | +360% |
| Current portion of amounts payable after more than one year | 42 | €200,307 | €150,913 | -€49,394 | -24.7% |
| Financial debts | 43 | - | €1,198 | +€1,198 | |
| Credit institutions | 430/8 | - | €1,198 | +€1,198 | |
| Trade debts | 44 | €143,663 | €233,810 | +€90,146 | +62.7% |
| Suppliers | 440/4 | €143,663 | €233,810 | +€90,146 | +62.7% |
| Taxes, remuneration and social security | 45 | €50,793 | €63,095 | +€12,301 | +24.2% |
| Remuneration and social security | 454/9 | €50,793 | €63,095 | +€12,301 | +24.2% |
| Other amounts payable | 47/48 | €164,520 | €2,122,489 | +€2.0m | +1,190% |
| Accrued charges and deferred income | 492/3 | €141,714 | - | -€141,714 | |
| Remuneration, social security and pensions | 62 | €449,830 | €470,635 | +€20,805 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,602 | €38,195 | -€4,407 | -10.3% |
| Other operating charges | 640/8 | €8,585 | €7,227 | -€1,358 | -15.8% |
| Gross operating margin | 9900 | €1,106,038 | €1,029,080 | -€76,958 | -7.0% |
| Operating profit (loss) | 9901 | €605,021 | €513,023 | -€91,997 | -15.2% |
| Financial income | 75/76B | €1,327 | €8 | -€1,319 | -99.4% |
| Recurring financial income | 75 | €1,327 | €8 | -€1,319 | -99.4% |
| Financial charges | 65/66B | €110,523 | €85,075 | -€25,448 | -23.0% |
| Recurring financial charges | 65 | €110,523 | €85,075 | -€25,448 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €495,825 | €427,957 | -€67,868 | -13.7% |
| Income taxes | 67/77 | €126,247 | €118,251 | -€7,996 | -6.3% |
| Profit (loss) for the period | 9904 | €369,578 | €309,706 | -€59,872 | -16.2% |
| Transfer from tax-exempt reserves | 789 | - | €132,615 | +€132,615 | |
| Transfer to tax-exempt reserves | 689 | €75,780 | €56,835 | -€18,945 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €293,798 | €385,486 | +€91,688 | +31.2% |
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 20 October 2026 via checked.be.