Prospectum: 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.
Prospectum
Largest movements
- Receivables within one year +€95,431
up €95,431 (+298%), from €31,971 to €127,401
of which Trade receivables: +€60,401
- Cash +€69,777
up €69,777 (+182%), from €38,363 to €108,140
mainly Other debts (+€204,469) and Net result for the year (+€176,518)
- Tangible fixed assets -€21,352
down €21,352 (-27.1%), from €78,795 to €57,443
of which Furniture and vehicles: -€19,466
- Other debts +€204,469
up €204,469 (+274%), from €74,514 to €278,983
- Reserves -€51,023
down €51,023 (-55.6%), from €91,776 to €40,753
- Debts after one year -€16,615
down €16,615 (-51.5%), from €32,287 to €15,672
- Tax, wage and social debts +€11,037
up €11,037 (+96.9%), from €11,391 to €22,428
of which Taxes: +€13,082
- Gross operating margin +€168,073
up €168,073 (+167%), from €100,924 to €268,997
- Taxes +€42,758
up €42,758 (+186%), from €23,012 to €65,770
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 | €249,754 | €395,928 | +€146,174 | +58.5% |
| Fixed assets | 21/28 | €178,795 | €157,443 | -€21,352 | -11.9% |
| Tangible fixed assets | 22/27 | €78,795 | €57,443 | -€21,352 | -27.1% |
| Land and buildings | 22 | €14,167 | €12,281 | -€1,886 | -13.3% |
| Furniture and vehicles | 24 | €64,628 | €45,162 | -€19,466 | -30.1% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €70,959 | €238,485 | +€167,527 | +236% |
| Amounts receivable within one year | 40/41 | €31,971 | €127,401 | +€95,431 | +298% |
| Trade receivables | 40 | €0 | €60,401 | +€60,401 | |
| Other amounts receivable | 41 | €31,971 | €67,000 | +€35,029 | +110% |
| Cash at bank and in hand | 54/58 | €38,363 | €108,140 | +€69,777 | +182% |
| Deferred charges and accrued income | 490/1 | €625 | €2,944 | +€2,319 | +371% |
| Total equity and liabilities | 10/49 | €249,754 | €395,928 | +€146,174 | +58.5% |
| Equity | 10/15 | €110,326 | €59,303 | -€51,023 | -46.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €91,776 | €40,753 | -€51,023 | -55.6% |
| Distributable reserves | 133 | €91,776 | €40,753 | -€51,023 | -55.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €139,428 | €336,625 | +€197,198 | +141% |
| Amounts payable after more than one year | 17 | €32,287 | €15,672 | -€16,615 | -51.5% |
| Financial debts | 170/4 | €32,287 | €15,672 | -€16,615 | -51.5% |
| Amounts payable within one year | 42/48 | €106,886 | €320,868 | +€213,982 | +200% |
| Current portion of amounts payable after more than one year | 42 | €16,126 | €16,615 | +€489 | +3.0% |
| Trade debts | 44 | €4,855 | €2,842 | -€2,013 | -41.5% |
| Suppliers | 440/4 | €4,855 | €2,842 | -€2,013 | -41.5% |
| Taxes, remuneration and social security | 45 | €11,391 | €22,428 | +€11,037 | +96.9% |
| Taxes | 450/3 | €9,345 | €22,428 | +€13,082 | +140% |
| Remuneration and social security | 454/9 | €2,045 | €0 | -€2,045 | -100% |
| Other amounts payable | 47/48 | €74,514 | €278,983 | +€204,469 | +274% |
| Accrued charges and deferred income | 492/3 | €255 | €85 | -€170 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,264 | €23,336 | +€1,071 | +4.8% |
| Other operating charges | 640/8 | €1,870 | €1,909 | +€39 | +2.1% |
| Gross operating margin | 9900 | €100,924 | €268,997 | +€168,073 | +167% |
| Operating profit (loss) | 9901 | €76,790 | €243,753 | +€166,963 | +217% |
| Financial income | 75/76B | €39 | €1 | -€38 | -98.6% |
| Recurring financial income | 75 | €39 | €1 | -€38 | -98.6% |
| Financial charges | 65/66B | €1,934 | €1,466 | -€469 | -24.2% |
| Recurring financial charges | 65 | €1,934 | €1,466 | -€469 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €74,894 | €242,288 | +€167,393 | +224% |
| Income taxes | 67/77 | €23,012 | €65,770 | +€42,758 | +186% |
| Profit (loss) for the period | 9904 | €51,882 | €176,518 | +€124,636 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €51,882 | €176,518 | +€124,636 | +240% |
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 22 October 2026 via checked.be.