PROSPERITAS MANAGEMENT: 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
PROSPERITAS MANAGEMENT
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€100,503
2024 · €400,060-€299,557
Equity
€2.8m
2024 · €3.6m-€814,497
Cash
€40,706
2024 · €41,089-€383
Balance sheet total
€3.8m
2024 · €4.3m-€501,652
Largest movements
Assets
- Receivables within one year -€333,460
down €333,460 (-63.1%), from €528,302 to €194,842
of which Other amounts receivable: -€342,760
- Current investments -€115,942
down €115,942 (-44.3%), from €261,488 to €145,546
Equity and liabilities
- Reserves -€814,545
down €814,545 (-35.4%), from €2.3m to €1.5m
of which Distributable reserves: -€749,500
- Debts after one year +€170,040
up €170,040 (+154%), from €110,616 to €280,656
- Other debts +€87,052
new in 2025: €87,052
- Short-term financial debts +€75,118
up €75,118 (+296%), from €25,360 to €100,477
- Tax, wage and social debts -€48,650
down €48,650 (-52.2%), from €93,219 to €44,570
Income statement
- Gross operating margin -€298,672
down €298,672 (-46.3%), from €645,002 to €346,330
- Taxes -€88,253
down €88,253 (-52.8%), from €167,207 to €78,954
- Financial income -€56,877
down €56,877 (-76.8%), from €74,074 to €17,197
- Financial charges +€20,397
up €20,397, from -€10,810 to €9,587
- Depreciation +€9,105
up €9,105 (+5.1%), from €176,926 to €186,031
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
€400,060
Gross operating margin
-€298,672
Depreciation
-€9,105
Other operating charges
-€5,647
Financial income
-€56,877
Financial charges
-€20,397
Taxes
+€88,253
Deferred taxes and other
+€2,887
Result 2025
€100,503
raises the resultlowers the resultnot broken down further in the accounts
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
+€655,023
Investment
-€28,881
Financing
-€626,524
Cash 2024
€41,089
From operations (derived)
+€655,023
Net result for the year
+€100,503
Depreciation
+€186,031
Receivables after one year
+€3,122
Receivables within one year
+€333,460
Deferred charges and accrued income
+€7,537
Provisions
-€21,682
Trade debts
+€6,190
Tax, wage and social debts
-€48,650
Other debts
+€87,052
Accrued charges and deferred income
+€1,460
Investment (derived)
-€28,881
Investment in fixed assets (net)
-€144,824
Current investments
+€115,942
Financing
-€626,524
Debts after one year
+€170,040
Current portion of long-term debt
+€43,319
Short-term financial debts
+€75,118
Contributions, distributions and other
-€915,000
Cash 2025
€40,706
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,278,259 | €3,776,608 | -€501,652 | -11.7% |
| Fixed assets | 21/28 | €2,993,497 | €2,952,289 | -€41,207 | -1.4% |
| Tangible fixed assets | 22/27 | €2,587,997 | €2,546,789 | -€41,207 | -1.6% |
| Land and buildings | 22 | €2,410,419 | €2,388,433 | -€21,986 | -0.9% |
| Plant, machinery and equipment | 23 | €3,435 | €1,930 | -€1,505 | -43.8% |
| Furniture and vehicles | 24 | €174,142 | €156,426 | -€17,716 | -10.2% |
| Financial fixed assets | 28 | €405,500 | €405,500 | = | 0.0% |
| Current assets | 29/58 | €1,284,763 | €824,318 | -€460,444 | -35.8% |
| Amounts receivable after more than one year | 29 | €439,438 | €436,315 | -€3,122 | -0.7% |
| Other amounts receivable | 291 | €439,438 | €436,315 | -€3,122 | -0.7% |
| Amounts receivable within one year | 40/41 | €528,302 | €194,842 | -€333,460 | -63.1% |
| Trade receivables | 40 | €440 | €9,740 | +€9,300 | +2,112% |
| Other amounts receivable | 41 | €527,862 | €185,102 | -€342,760 | -64.9% |
| Current investments | 50/53 | €261,488 | €145,546 | -€115,942 | -44.3% |
| Cash at bank and in hand | 54/58 | €41,089 | €40,706 | -€383 | -0.9% |
| Deferred charges and accrued income | 490/1 | €14,446 | €6,909 | -€7,537 | -52.2% |
| Total equity and liabilities | 10/49 | €4,278,259 | €3,776,608 | -€501,652 | -11.7% |
| Equity | 10/15 | €3,587,016 | €2,772,518 | -€814,497 | -22.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €2,301,018 | €1,486,474 | -€814,545 | -35.4% |
| Non-distributable reserves | 130/1 | €42,500 | €42,500 | = | 0.0% |
| Legal reserve | 130 | €42,500 | €42,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €943,518 | €878,474 | -€65,045 | -6.9% |
| Distributable reserves | 133 | €1,315,000 | €565,500 | -€749,500 | -57.0% |
| Profit (loss) carried forward | 14 | €1,224,497 | €1,224,545 | +€47 | 0.0% |
| Provisions and deferred taxes | 16 | €314,506 | €292,825 | -€21,682 | -6.9% |
| Deferred taxes | 168 | €314,506 | €292,825 | -€21,682 | -6.9% |
| Amounts payable | 17/49 | €376,738 | €711,265 | +€334,527 | +88.8% |
| Amounts payable after more than one year | 17 | €110,616 | €280,656 | +€170,040 | +154% |
| Financial debts | 170/4 | €110,616 | €280,656 | +€170,040 | +154% |
| Amounts payable within one year | 42/48 | €241,673 | €404,701 | +€163,028 | +67.5% |
| Current portion of amounts payable after more than one year | 42 | €110,551 | €153,869 | +€43,319 | +39.2% |
| Financial debts | 43 | €25,360 | €100,477 | +€75,118 | +296% |
| Credit institutions | 430/8 | €25,360 | €100,477 | +€75,118 | +296% |
| Trade debts | 44 | €12,543 | €18,733 | +€6,190 | +49.3% |
| Suppliers | 440/4 | €12,543 | €18,733 | +€6,190 | +49.3% |
| Taxes, remuneration and social security | 45 | €93,219 | €44,570 | -€48,650 | -52.2% |
| Taxes | 450/3 | €93,219 | €44,570 | -€48,650 | -52.2% |
| Other amounts payable | 47/48 | - | €87,052 | +€87,052 | |
| Accrued charges and deferred income | 492/3 | €24,448 | €25,908 | +€1,460 | +6.0% |
| Non-recurring operating income | 76A | €6,000 | €194 | -€5,806 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,926 | €186,031 | +€9,105 | +5.1% |
| Other operating charges | 640/8 | €4,487 | €10,134 | +€5,647 | +126% |
| Gross operating margin | 9900 | €645,002 | €346,330 | -€298,672 | -46.3% |
| Operating profit (loss) | 9901 | €463,588 | €150,165 | -€313,424 | -67.6% |
| Financial income | 75/76B | €74,074 | €17,197 | -€56,877 | -76.8% |
| Recurring financial income | 75 | €74,074 | €17,197 | -€56,877 | -76.8% |
| Financial charges | 65/66B | -€10,810 | €9,587 | +€20,397 | |
| Recurring financial charges | 65 | -€10,810 | €9,587 | +€20,397 | |
| Profit (loss) for the period before taxes | 9903 | €548,472 | €157,775 | -€390,697 | -71.2% |
| Transfer from deferred taxes | 780 | €18,795 | €21,682 | +€2,887 | +15.4% |
| Income taxes | 67/77 | €167,207 | €78,954 | -€88,253 | -52.8% |
| Profit (loss) for the period | 9904 | €400,060 | €100,503 | -€299,557 | -74.9% |
| Transfer from tax-exempt reserves | 789 | €56,384 | €65,045 | +€8,661 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €456,444 | €165,547 | -€290,896 | -63.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.