PROSPECTIVE MANAGEMENT OVERSEAS: 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.
PROSPECTIVE MANAGEMENT OVERSEAS
Largest movements
- Receivables within one year +€315,389
up €315,389 (+469%), from €67,200 to €382,589
- Other debts +€306,775
up €306,775 (+110%), from €279,695 to €586,470
- Profit (loss) carried forward -€25,920
down €25,920 (-5.7%), from -€453,710 to -€479,630
- Trade debts +€18,183
up €18,183 (+36.3%), from €50,083 to €68,266
- Accrued charges and deferred income +€8,791
up €8,791 (+66.2%), from €13,274 to €22,065
- Tax, wage and social debts +€8,209
up €8,209 (+22.6%), from €36,359 to €44,568
of which Taxes: +€7,142
- Turnover +€40,712
up €40,712 (+12.7%), from €319,392 to €360,104
- Gross operating margin +€31,768
up €31,768 (+11.3%), from €281,927 to €313,695
- Staff costs +€27,124
up €27,124 (+9.5%), from €286,571 to €313,695
- Other operating charges +€11,901
new in 2025: €11,901
- Purchases and services +€8,906
up €8,906 (+10.4%), from €85,987 to €94,893
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 | €90,701 | €407,646 | +€316,945 | +349% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €90,701 | €407,646 | +€316,945 | +349% |
| Amounts receivable within one year | 40/41 | €67,200 | €382,589 | +€315,389 | +469% |
| Trade receivables | 40 | €67,200 | €382,589 | +€315,389 | +469% |
| Cash at bank and in hand | 54/58 | €14 | €913 | +€899 | +6,421% |
| Deferred charges and accrued income | 490/1 | €23,487 | €24,144 | +€657 | +2.8% |
| Total equity and liabilities | 10/49 | €90,701 | €407,646 | +€316,945 | +349% |
| Equity | 10/15 | -€288,710 | -€314,630 | -€25,920 | -9.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€453,710 | -€479,630 | -€25,920 | -5.7% |
| Amounts payable | 17/49 | €379,411 | €722,276 | +€342,865 | +90.4% |
| Amounts payable within one year | 42/48 | €366,137 | €700,211 | +€334,074 | +91.2% |
| Current portion of amounts payable after more than one year | 42 | - | €907 | +€907 | |
| Trade debts | 44 | €50,083 | €68,266 | +€18,183 | +36.3% |
| Suppliers | 440/4 | €50,083 | €68,266 | +€18,183 | +36.3% |
| Taxes, remuneration and social security | 45 | €36,359 | €44,568 | +€8,209 | +22.6% |
| Taxes | 450/3 | €5,356 | €12,498 | +€7,142 | +133% |
| Remuneration and social security | 454/9 | €31,003 | €32,070 | +€1,067 | +3.4% |
| Other amounts payable | 47/48 | €279,695 | €586,470 | +€306,775 | +110% |
| Accrued charges and deferred income | 492/3 | €13,274 | €22,065 | +€8,791 | +66.2% |
| Turnover | 70 | €319,392 | €360,104 | +€40,712 | +12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €85,987 | €94,893 | +€8,906 | +10.4% |
| Remuneration, social security and pensions | 62 | €286,571 | €313,695 | +€27,124 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,032 | - | -€2,032 | |
| Other operating charges | 640/8 | - | €11,901 | +€11,901 | |
| Non-recurring operating charges | 66A | - | €2,067 | +€2,067 | |
| Gross operating margin | 9900 | €281,927 | €313,695 | +€31,768 | +11.3% |
| Operating profit (loss) | 9901 | -€6,676 | -€13,968 | -€7,292 | -109% |
| Financial charges | 65/66B | €2,698 | €8,961 | +€6,263 | +232% |
| Recurring financial charges | 65 | €2,698 | €8,961 | +€6,263 | +232% |
| Profit (loss) for the period before taxes | 9903 | -€9,374 | -€22,929 | -€13,555 | -145% |
| Income taxes | 67/77 | €1,492 | €2,990 | +€1,498 | +100% |
| Profit (loss) for the period | 9904 | -€10,866 | -€25,919 | -€15,053 | -139% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,866 | -€25,919 | -€15,053 | -139% |
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 27 October 2026 via checked.be.