PROSPERO & PARTNERS: what changed
PROSPERO & PARTNERS
Largest movements
- Receivables within one year +€370,503
up €370,503 (+131%), from €283,075 to €653,578
of which Trade receivables: +€365,677
- Cash -€346,723
down €346,723 (-54.1%), from €640,749 to €294,025
mainly Contributions, distributions and other (-€383,746) and Receivables within one year (-€370,503)
- Deferred charges and accrued income -€14,643
down €14,643 (-59.1%), from €24,781 to €10,139
- Other debts +€45,659
up €45,659 (+22.3%), from €204,942 to €250,601
- Tax, wage and social debts +€41,142
up €41,142 (+53.3%), from €77,255 to €118,397
of which Taxes: +€51,028
- Trade debts -€36,966
down €36,966 (-26.7%), from €138,227 to €101,261
- Reserves -€28,857
down €28,857 (-6.1%), from €474,911 to €446,054
of which Distributable reserves: -€28,857
- Current portion of long-term debt -€11,830
down €11,830 (-23.3%), from €50,698 to €38,869
- Gross operating margin +€155,712
up €155,712 (+20.2%), from €771,371 to €927,083
- Staff costs +€59,375
up €59,375 (+16.9%), from €351,721 to €411,096
- Taxes +€27,070
up €27,070 (+23.2%), from €116,887 to €143,957
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €964,633 | €973,867 | +€9,234 | +1.0% |
| Fixed assets | 21/28 | €16,027 | €16,125 | +€97 | +0.6% |
| Intangible fixed assets | 21 | €2,159 | €207 | -€1,952 | -90.4% |
| Tangible fixed assets | 22/27 | €10,969 | €13,018 | +€2,049 | +18.7% |
| Plant, machinery and equipment | 23 | - | €1,155 | +€1,155 | |
| Furniture and vehicles | 24 | €10,969 | €11,863 | +€894 | +8.2% |
| Financial fixed assets | 28 | €2,900 | €2,900 | = | 0.0% |
| Current assets | 29/58 | €948,605 | €957,742 | +€9,137 | +1.0% |
| Amounts receivable within one year | 40/41 | €283,075 | €653,578 | +€370,503 | +131% |
| Trade receivables | 40 | €249,864 | €615,540 | +€365,677 | +146% |
| Other amounts receivable | 41 | €33,212 | €38,038 | +€4,826 | +14.5% |
| Cash at bank and in hand | 54/58 | €640,749 | €294,025 | -€346,723 | -54.1% |
| Deferred charges and accrued income | 490/1 | €24,781 | €10,139 | -€14,643 | -59.1% |
| Total equity and liabilities | 10/49 | €964,633 | €973,867 | +€9,234 | +1.0% |
| Equity | 10/15 | €493,511 | €464,654 | -€28,857 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €474,911 | €446,054 | -€28,857 | -6.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €474,911 | €446,054 | -€28,857 | -6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €471,122 | €509,213 | +€38,091 | +8.1% |
| Amounts payable within one year | 42/48 | €471,122 | €509,128 | +€38,006 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €50,698 | €38,869 | -€11,830 | -23.3% |
| Trade debts | 44 | €138,227 | €101,261 | -€36,966 | -26.7% |
| Suppliers | 440/4 | €138,227 | €101,261 | -€36,966 | -26.7% |
| Taxes, remuneration and social security | 45 | €77,255 | €118,397 | +€41,142 | +53.3% |
| Taxes | 450/3 | €24,329 | €75,357 | +€51,028 | +210% |
| Remuneration and social security | 454/9 | €52,926 | €43,040 | -€9,886 | -18.7% |
| Other amounts payable | 47/48 | €204,942 | €250,601 | +€45,659 | +22.3% |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Remuneration, social security and pensions | 62 | €351,721 | €411,096 | +€59,375 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,192 | €8,398 | -€794 | -8.6% |
| Other operating charges | 640/8 | €1,534 | €1,634 | +€101 | +6.6% |
| Gross operating margin | 9900 | €771,371 | €927,083 | +€155,712 | +20.2% |
| Operating profit (loss) | 9901 | €408,924 | €505,955 | +€97,031 | +23.7% |
| Financial income | 75/76B | €5,157 | €56 | -€5,101 | -98.9% |
| Recurring financial income | 75 | €5,157 | €56 | -€5,101 | -98.9% |
| Financial charges | 65/66B | €8,613 | €7,165 | -€1,449 | -16.8% |
| Recurring financial charges | 65 | €8,613 | €7,165 | -€1,449 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €405,468 | €498,847 | +€93,379 | +23.0% |
| Income taxes | 67/77 | €116,887 | €143,957 | +€27,070 | +23.2% |
| Profit (loss) for the period | 9904 | €288,581 | €354,889 | +€66,308 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €288,581 | €354,889 | +€66,308 | +23.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.