Prospeir: 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.
Prospeir
Largest movements
- Tangible fixed assets -€36,035
down €36,035 (-41.1%), from €87,701 to €51,666
of which Furniture and vehicles: -€35,060
- Cash -€13,617
down €13,617 (-41.3%), from €32,987 to €19,370
mainly Net result for the year (-€33,041) and Debts after one year (-€12,710)
- Receivables within one year -€2,420
down €2,420 (-98.5%), from €2,456 to €36
of which Other amounts receivable: -€2,444
- Reserves -€33,041
down €33,041 (-52.0%), from €63,579 to €30,538
- Debts after one year -€12,710
down €12,710 (-55.9%), from €22,722 to €10,013
- Other debts -€6,078
down €6,078 (-90.0%), from €6,752 to €674
- Gross operating margin -€38,761
down €38,761 (-85.3%), from €45,442 to €6,681
- Depreciation -€2,508
down €2,508 (-6.2%), from €40,283 to €37,775
- Financial charges -€1,277
down €1,277 (-47.9%), from €2,663 to €1,386
- Taxes -€819
down €819, from €680 to -€139
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 | €126,247 | €73,871 | -€52,376 | -41.5% |
| Fixed assets | 21/28 | €87,701 | €51,666 | -€36,035 | -41.1% |
| Tangible fixed assets | 22/27 | €87,701 | €51,666 | -€36,035 | -41.1% |
| Plant, machinery and equipment | 23 | €1,375 | €401 | -€975 | -70.9% |
| Furniture and vehicles | 24 | €86,326 | €51,266 | -€35,060 | -40.6% |
| Current assets | 29/58 | €38,545 | €22,205 | -€16,340 | -42.4% |
| Amounts receivable within one year | 40/41 | €2,456 | €36 | -€2,420 | -98.5% |
| Trade receivables | 40 | €0 | €25 | +€25 | |
| Other amounts receivable | 41 | €2,456 | €12 | -€2,444 | -99.5% |
| Cash at bank and in hand | 54/58 | €32,987 | €19,370 | -€13,617 | -41.3% |
| Deferred charges and accrued income | 490/1 | €3,103 | €2,798 | -€304 | -9.8% |
| Total equity and liabilities | 10/49 | €126,247 | €73,871 | -€52,376 | -41.5% |
| Equity | 10/15 | €75,979 | €42,938 | -€33,041 | -43.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €63,579 | €30,538 | -€33,041 | -52.0% |
| Distributable reserves | 133 | €63,579 | €30,538 | -€33,041 | -52.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €50,267 | €30,933 | -€19,334 | -38.5% |
| Amounts payable after more than one year | 17 | €22,722 | €10,013 | -€12,710 | -55.9% |
| Financial debts | 170/4 | €22,722 | €10,013 | -€12,710 | -55.9% |
| Amounts payable within one year | 42/48 | €27,545 | €20,921 | -€6,624 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €13,321 | €12,710 | -€612 | -4.6% |
| Financial debts | 43 | €593 | €507 | -€86 | -14.4% |
| Credit institutions | 430/8 | €593 | €507 | -€86 | -14.4% |
| Trade debts | 44 | €1,592 | €1,331 | -€260 | -16.4% |
| Suppliers | 440/4 | €1,592 | €1,331 | -€260 | -16.4% |
| Taxes, remuneration and social security | 45 | €5,287 | €5,699 | +€412 | +7.8% |
| Taxes | 450/3 | €3,887 | €3,849 | -€38 | -1.0% |
| Remuneration and social security | 454/9 | €1,400 | €1,850 | +€450 | +32.1% |
| Other amounts payable | 47/48 | €6,752 | €674 | -€6,078 | -90.0% |
| Non-recurring operating income | 76A | €62 | €0 | -€62 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,283 | €37,775 | -€2,508 | -6.2% |
| Other operating charges | 640/8 | €817 | €700 | -€117 | -14.3% |
| Gross operating margin | 9900 | €45,442 | €6,681 | -€38,761 | -85.3% |
| Operating profit (loss) | 9901 | €4,342 | -€31,794 | -€36,137 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,663 | €1,386 | -€1,277 | -47.9% |
| Recurring financial charges | 65 | €2,663 | €1,386 | -€1,277 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €1,679 | -€33,181 | -€34,860 | |
| Income taxes | 67/77 | €680 | -€139 | -€819 | |
| Profit (loss) for the period | 9904 | €999 | -€33,041 | -€34,041 | |
| Profit (loss) for the period to be appropriated | 9905 | €999 | -€33,041 | -€34,041 |
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 14 October 2026 via checked.be.