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PROSPERITE: what changed

Two fiscal 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

PROSPERITE

BE 0826.371.704
NACE 56.111, Full-service restaurants
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€88,009
2023 · €54,312+€33,697
Equity
€36,285
2023 · -€51,724+€88,009
Cash
€27,504
2023 · €14,089+€13,414
Balance sheet total
€175,639
2023 · €167,296+€8,344

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€14,927

    down €14,927 (-12.6%), from €118,507 to €103,580

    of which Plant, machinery and equipment: -€9,262

  • Cash +€13,414

    up €13,414 (+95.2%), from €14,089 to €27,504

    mainly Net result for the year (+€88,009) and Depreciation (+€28,617)

  • Receivables within one year +€8,970

    up €8,970 (+67.8%), from €13,232 to €22,202

    of which Other amounts receivable: +€9,714

Equity and liabilities
  • Profit (loss) carried forward +€88,009

    up €88,009 (+78.8%), from -€111,724 to -€23,715

  • Other debts -€60,824

    down €60,824 (-37.7%), from €161,253 to €100,429

  • Debts after one year -€17,927

    down €17,927 (-68.0%), from €26,345 to €8,418

  • Trade debts -€2,847

    down €2,847 (-22.4%), from €12,699 to €9,852

  • Tax, wage and social debts +€2,068

    up €2,068 (+313.1%), from €660 to €2,729

Income statement
  • Gross operating margin +€40,418

    up €40,418 (+49.5%), from €81,618 to €122,035

  • Depreciation +€7,469

    up €7,469 (+35.3%), from €21,148 to €28,617

From the 2023 result to the 2024 result

effect on the 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 2023 €54,312
Gross operating margin +€40,418
Depreciation -€7,469
Other operating charges +€464
Financial income +€72
Financial charges +€624
Taxes -€411
Result 2024 €88,009

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€45,109
Investment -€13,690
Financing -€18,005
Cash 2023 €14,089
Net result for the year +€88,009
Depreciation +€28,617
Stocks and contracts -€886
Receivables within one year -€8,970
Trade debts -€2,847
Tax, wage and social debts +€2,068
Other debts -€60,824
Accrued charges and deferred income -€58
Investment in fixed assets (net) -€13,690
Debts after one year -€17,927
Current portion of long-term debt -€77
Cash 2024 €27,504
Every line side by side 42 lines
Line Code 2023 2024 Change %
Total assets 20/58 €167,296 €175,639 +€8,344 +5.0%
Fixed assets 21/28 €133,527 €118,600 -€14,927 -11.2%
Tangible fixed assets 22/27 €118,507 €103,580 -€14,927 -12.6%
Land and buildings 22 €54,261 €47,864 -€6,397 -11.8%
Plant, machinery and equipment 23 €31,691 €22,429 -€9,262 -29.2%
Furniture and vehicles 24 €32,555 €33,287 +€732 +2.2%
Other tangible fixed assets 26 €0 €0 = 0.0%
Financial fixed assets 28 €15,020 €15,020 = 0.0%
Current assets 29/58 €33,769 €57,040 +€23,271 +68.9%
Stocks and contracts in progress 3 €6,448 €7,334 +€886 +13.7%
Stocks 30/36 €6,448 €7,334 +€886 +13.7%
Amounts receivable within one year 40/41 €13,232 €22,202 +€8,970 +67.8%
Trade receivables 40 €743 - -€743
Other amounts receivable 41 €12,489 €22,202 +€9,714 +77.8%
Cash at bank and in hand 54/58 €14,089 €27,504 +€13,414 +95.2%
Total equity and liabilities 10/49 €167,296 €175,639 +€8,344 +5.0%
Equity 10/15 -€51,724 €36,285 +€88,009
Contributions 10/11 €60,000 €60,000 = 0.0%
Profit (loss) carried forward 14 -€111,724 -€23,715 +€88,009 +78.8%
Amounts payable 17/49 €219,020 €139,355 -€79,665 -36.4%
Amounts payable after more than one year 17 €26,345 €8,418 -€17,927 -68.0%
Financial debts 170/4 €26,345 €8,418 -€17,927 -68.0%
Amounts payable within one year 42/48 €192,617 €130,937 -€61,680 -32.0%
Current portion of amounts payable after more than one year 42 €18,005 €17,927 -€77 -0.4%
Trade debts 44 €12,699 €9,852 -€2,847 -22.4%
Suppliers 440/4 €12,699 €9,852 -€2,847 -22.4%
Taxes, remuneration and social security 45 €660 €2,729 +€2,068 +313.1%
Taxes 450/3 €660 €2,729 +€2,068 +313.1%
Other amounts payable 47/48 €161,253 €100,429 -€60,824 -37.7%
Accrued charges and deferred income 492/3 €58 - -€58
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €21,148 €28,617 +€7,469 +35.3%
Other operating charges 640/8 €2,580 €2,116 -€464 -18.0%
Gross operating margin 9900 €81,618 €122,035 +€40,418 +49.5%
Operating profit (loss) 9901 €57,889 €91,302 +€33,413 +57.7%
Financial income 75/76B €1 €72 +€72 +13259.3%
Recurring financial income 75 €1 €72 +€72 +13259.3%
Financial charges 65/66B €3,534 €2,910 -€624 -17.7%
Recurring financial charges 65 €3,534 €2,910 -€624 -17.7%
Profit (loss) for the period before taxes 9903 €54,355 €88,464 +€34,109 +62.8%
Income taxes 67/77 €43 €454 +€411 +956.5%
Profit (loss) for the period 9904 €54,312 €88,009 +€33,697 +62.0%
Profit (loss) for the period to be appropriated 9905 €54,312 €88,009 +€33,697 +62.0%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.