Prospero: 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.
Prospero
Largest movements
- Cash -€127,600
down €127,600 (-97.2%), from €131,275 to €3,675
mainly Current investments (-€105,000) and Investment in fixed assets (net) (-€41,298)
- Current investments +€105,000
new in 2025: €105,000
- Tangible fixed assets +€28,322
up €28,322 (+12.3%), from €230,002 to €258,324
of which Land and buildings: +€29,078
- Deferred charges and accrued income -€4,610
down €4,610 (-98.8%), from €4,666 to €56
- Trade debts -€8,354
down €8,354 (-72.6%), from €11,500 to €3,146
- Accrued charges and deferred income +€7,083
up €7,083 (+37.6%), from €18,832 to €25,915
- Other debts +€5,288
up €5,288 (+4.4%), from €121,170 to €126,457
- Depreciation +€3,201
up €3,201 (+32.8%), from €9,774 to €12,976
- Provisions -€1,500
new in 2025: -€1,500
- Financial income -€1,370
down €1,370 (-37.9%), from €3,614 to €2,243
- Gross operating margin -€1,183
down €1,183 (-5.7%), from €20,854 to €19,671
- Financial charges -€742
down €742 (-9.5%), from €7,777 to €7,035
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.
Cash bridge derived
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 | €384,094 | €388,900 | +€4,807 | +1.3% |
| Fixed assets | 21/28 | €230,002 | €258,324 | +€28,322 | +12.3% |
| Tangible fixed assets | 22/27 | €230,002 | €258,324 | +€28,322 | +12.3% |
| Land and buildings | 22 | €223,718 | €252,796 | +€29,078 | +13.0% |
| Plant, machinery and equipment | 23 | - | €5,528 | +€5,528 | |
| Leasing and similar rights | 25 | €6,285 | €0 | -€6,285 | -100.0% |
| Current assets | 29/58 | €154,091 | €130,576 | -€23,515 | -15.3% |
| Amounts receivable within one year | 40/41 | €18,150 | €21,845 | +€3,695 | +20.4% |
| Trade receivables | 40 | €18,150 | €21,175 | +€3,025 | +16.7% |
| Other amounts receivable | 41 | - | €670 | +€670 | |
| Current investments | 50/53 | - | €105,000 | +€105,000 | |
| Cash at bank and in hand | 54/58 | €131,275 | €3,675 | -€127,600 | -97.2% |
| Deferred charges and accrued income | 490/1 | €4,666 | €56 | -€4,610 | -98.8% |
| Total equity and liabilities | 10/49 | €384,094 | €388,900 | +€4,807 | +1.3% |
| Equity | 10/15 | €225,914 | €227,244 | +€1,330 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €212,126 | €212,126 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,826 | - | -€8,826 | |
| Reserves not available under the articles | 1311 | €8,826 | - | -€8,826 | |
| Distributable reserves | 133 | €203,300 | €212,126 | +€8,826 | +4.3% |
| Profit (loss) carried forward | 14 | -€4,813 | -€3,482 | +€1,330 | +27.6% |
| Provisions and deferred taxes | 16 | €1,500 | €0 | -€1,500 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €0 | -€1,500 | -100.0% |
| Major repairs and maintenance | 162 | €1,500 | €0 | -€1,500 | -100.0% |
| Amounts payable | 17/49 | €156,680 | €161,657 | +€4,976 | +3.2% |
| Amounts payable within one year | 42/48 | €137,848 | €135,742 | -€2,107 | -1.5% |
| Trade debts | 44 | €11,500 | €3,146 | -€8,354 | -72.6% |
| Suppliers | 440/4 | €11,500 | €3,146 | -€8,354 | -72.6% |
| Taxes, remuneration and social security | 45 | €5,179 | €6,139 | +€960 | +18.5% |
| Taxes | 450/3 | €5,179 | €6,139 | +€960 | +18.5% |
| Other amounts payable | 47/48 | €121,170 | €126,457 | +€5,288 | +4.4% |
| Accrued charges and deferred income | 492/3 | €18,832 | €25,915 | +€7,083 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,774 | €12,976 | +€3,201 | +32.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€1,500 | -€1,500 | |
| Other operating charges | 640/8 | €1,622 | €2,070 | +€448 | +27.7% |
| Gross operating margin | 9900 | €20,854 | €19,671 | -€1,183 | -5.7% |
| Operating profit (loss) | 9901 | €9,458 | €6,125 | -€3,333 | -35.2% |
| Financial income | 75/76B | €3,614 | €2,243 | -€1,370 | -37.9% |
| Recurring financial income | 75 | €3,614 | €2,243 | -€1,370 | -37.9% |
| Financial charges | 65/66B | €7,777 | €7,035 | -€742 | -9.5% |
| Recurring financial charges | 65 | €7,777 | €7,035 | -€742 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €5,294 | €1,333 | -€3,961 | -74.8% |
| Income taxes | 67/77 | €10 | €3 | -€7 | -70.9% |
| Profit (loss) for the period | 9904 | €5,284 | €1,330 | -€3,954 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,284 | €1,330 | -€3,954 | -74.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.