PROSPER DANSAERT 101: 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.
PROSPER DANSAERT 101
Largest movements
- Receivables within one year -€145,621
down €145,621 (-53.6%), from €271,898 to €126,277
of which Trade receivables: -€130,330
- Financial fixed assets -€110,575
down €110,575 (-76.9%), from €143,759 to €33,183
- Stocks and contracts -€88,229
down €88,229 (-18.8%), from €469,241 to €381,012
- Tangible fixed assets -€50,330
down €50,330 (-10.9%), from €463,038 to €412,709
of which Plant, machinery and equipment: -€43,200
- Cash -€22,793
down €22,793 (-51.1%), from €44,571 to €21,778
mainly Trade debts (-€324,213) and Debts after one year (-€252,954)
- Trade debts -€324,213
down €324,213 (-88.3%), from €366,999 to €42,785
- Debts after one year -€252,954
down €252,954 (-46.4%), from €544,906 to €291,953
of which Financial debts: -€309,544
- Profit (loss) carried forward +€97,157
up €97,157, from -€14,778 to €82,378
- Advances received +€67,922
up €67,922 (+94.7%), from €71,710 to €139,632
- Short-term financial debts -€22,538
down €22,538 (-15.3%), from €147,538 to €125,000
- Gross operating margin +€115,256
up €115,256 (+50.3%), from €229,261 to €344,517
- Taxes +€34,994
up €34,994 (+1,843%), from €1,898 to €36,892
- Staff costs -€18,711
down €18,711 (-14.1%), from €132,416 to €113,705
- Financial charges +€10,539
up €10,539 (+35.5%), from €29,686 to €40,224
- Other operating charges -€8,161
down €8,161 (-84.9%), from €9,614 to €1,453
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 | €1,403,923 | €983,848 | -€420,074 | -29.9% |
| Fixed assets | 21/28 | €613,146 | €448,148 | -€164,997 | -26.9% |
| Intangible fixed assets | 21 | €6,348 | €2,256 | -€4,092 | -64.5% |
| Tangible fixed assets | 22/27 | €463,038 | €412,709 | -€50,330 | -10.9% |
| Plant, machinery and equipment | 23 | €442,087 | €398,887 | -€43,200 | -9.8% |
| Furniture and vehicles | 24 | €20,951 | €13,822 | -€7,130 | -34.0% |
| Financial fixed assets | 28 | €143,759 | €33,183 | -€110,575 | -76.9% |
| Current assets | 29/58 | €790,777 | €535,700 | -€255,077 | -32.3% |
| Stocks and contracts in progress | 3 | €469,241 | €381,012 | -€88,229 | -18.8% |
| Stocks | 30/36 | €469,241 | €381,012 | -€88,229 | -18.8% |
| Amounts receivable within one year | 40/41 | €271,898 | €126,277 | -€145,621 | -53.6% |
| Trade receivables | 40 | €242,840 | €112,510 | -€130,330 | -53.7% |
| Other amounts receivable | 41 | €29,058 | €13,767 | -€15,291 | -52.6% |
| Cash at bank and in hand | 54/58 | €44,571 | €21,778 | -€22,793 | -51.1% |
| Deferred charges and accrued income | 490/1 | €5,067 | €6,634 | +€1,567 | +30.9% |
| Total equity and liabilities | 10/49 | €1,403,923 | €983,848 | -€420,074 | -29.9% |
| Equity | 10/15 | €78,084 | €165,162 | +€87,078 | +112% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,778 | €82,378 | +€97,157 | |
| Investment grants | 15 | €67,863 | €57,784 | -€10,078 | -14.9% |
| Amounts payable | 17/49 | €1,325,838 | €818,686 | -€507,152 | -38.3% |
| Amounts payable after more than one year | 17 | €544,906 | €291,953 | -€252,954 | -46.4% |
| Financial debts | 170/4 | €544,906 | €235,363 | -€309,544 | -56.8% |
| Other amounts payable | 178/9 | - | €56,590 | +€56,590 | |
| Amounts payable within one year | 42/48 | €780,932 | €526,733 | -€254,199 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €106,179 | €116,046 | +€9,867 | +9.3% |
| Financial debts | 43 | €147,538 | €125,000 | -€22,538 | -15.3% |
| Credit institutions | 430/8 | €147,538 | €125,000 | -€22,538 | -15.3% |
| Trade debts | 44 | €366,999 | €42,785 | -€324,213 | -88.3% |
| Suppliers | 440/4 | €366,999 | €42,785 | -€324,213 | -88.3% |
| Advances received on contracts in progress | 46 | €71,710 | €139,632 | +€67,922 | +94.7% |
| Taxes, remuneration and social security | 45 | €88,507 | €103,270 | +€14,764 | +16.7% |
| Taxes | 450/3 | €88,507 | €76,876 | -€11,631 | -13.1% |
| Remuneration and social security | 454/9 | - | €26,394 | +€26,394 | |
| Non-recurring operating income | 76A | - | €1,159 | +€1,159 | |
| Remuneration, social security and pensions | 62 | €132,416 | €113,705 | -€18,711 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,403 | €71,757 | +€2,354 | +3.4% |
| Other operating charges | 640/8 | €9,614 | €1,453 | -€8,161 | -84.9% |
| Gross operating margin | 9900 | €229,261 | €344,517 | +€115,256 | +50.3% |
| Operating profit (loss) | 9901 | €17,828 | €157,602 | +€139,774 | +784% |
| Financial income | 75/76B | €13,967 | €16,671 | +€2,704 | +19.4% |
| Recurring financial income | 75 | €13,967 | €16,671 | +€2,704 | +19.4% |
| Financial charges | 65/66B | €29,686 | €40,224 | +€10,539 | +35.5% |
| Recurring financial charges | 65 | €29,686 | €40,224 | +€10,539 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €2,110 | €134,049 | +€131,939 | +6,254% |
| Income taxes | 67/77 | €1,898 | €36,892 | +€34,994 | +1,843% |
| Profit (loss) for the period | 9904 | €211 | €97,157 | +€96,945 | +45,885% |
| Profit (loss) for the period to be appropriated | 9905 | €211 | €97,157 | +€96,945 | +45,885% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.