PROSPERTISE: 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.
PROSPERTISE
Largest movements
- Cash +€67,214
up €67,214 (+162.9%), from €41,265 to €108,479
mainly Net result for the year (+€57,929) and Depreciation (+€10,101)
- Tangible fixed assets -€9,941
down €9,941 (-24.9%), from €39,898 to €29,957
of which Leasing and similar rights: -€8,929
- Reserves +€57,929
new in 2025: €57,929
- Debts after one year -€9,002
down €9,002 (-42.9%), from €20,990 to €11,988
- Tax, wage and social debts +€4,679
up €4,679 (+52.4%), from €8,934 to €13,613
- Trade debts +€3,802
up €3,802 (+118.3%), from €3,213 to €7,015
- Taxes +€5,700
up €5,700 (+33.0%), from €17,259 to €22,960
- Gross operating margin -€4,778
down €4,778 (-4.9%), from €97,436 to €92,659
- Other operating charges -€2,879
down €2,879 (-58.7%), from €4,905 to €2,027
- Depreciation +€1,170
up €1,170 (+13.1%), from €8,932 to €10,101
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 | €173,386 | €231,176 | +€57,790 | +33.3% |
| Fixed assets | 21/28 | €39,898 | €29,957 | -€9,941 | -24.9% |
| Tangible fixed assets | 22/27 | €39,898 | €29,957 | -€9,941 | -24.9% |
| Plant, machinery and equipment | 23 | €2,017 | €2,063 | +€47 | +2.3% |
| Furniture and vehicles | 24 | €597 | €178 | -€418 | -70.1% |
| Leasing and similar rights | 25 | €36,645 | €27,715 | -€8,929 | -24.4% |
| Assets under construction and advance payments | 27 | €640 | €0 | -€640 | -100.0% |
| Current assets | 29/58 | €133,487 | €201,218 | +€67,731 | +50.7% |
| Amounts receivable within one year | 40/41 | €41,402 | €41,322 | -€80 | -0.2% |
| Trade receivables | 40 | €41,402 | €37,993 | -€3,409 | -8.2% |
| Other amounts receivable | 41 | - | €3,329 | +€3,329 | |
| Current investments | 50/53 | €48,818 | €49,558 | +€740 | +1.5% |
| Cash at bank and in hand | 54/58 | €41,265 | €108,479 | +€67,214 | +162.9% |
| Deferred charges and accrued income | 490/1 | €2,002 | €1,859 | -€144 | -7.2% |
| Total equity and liabilities | 10/49 | €173,386 | €231,176 | +€57,790 | +33.3% |
| Equity | 10/15 | €131,628 | €189,557 | +€57,929 | +44.0% |
| Contributions | 10/11 | €5,400 | €5,400 | = | 0.0% |
| Reserves | 13 | - | €57,929 | +€57,929 | |
| Distributable reserves | 133 | - | €57,929 | +€57,929 | |
| Profit (loss) carried forward | 14 | €126,228 | €126,228 | = | 0.0% |
| Amounts payable | 17/49 | €41,758 | €41,619 | -€139 | -0.3% |
| Amounts payable after more than one year | 17 | €20,990 | €11,988 | -€9,002 | -42.9% |
| Financial debts | 170/4 | €20,990 | €11,988 | -€9,002 | -42.9% |
| Amounts payable within one year | 42/48 | €20,768 | €29,631 | +€8,863 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €8,620 | €9,002 | +€382 | +4.4% |
| Trade debts | 44 | €3,213 | €7,015 | +€3,802 | +118.3% |
| Suppliers | 440/4 | €3,213 | €7,015 | +€3,802 | +118.3% |
| Taxes, remuneration and social security | 45 | €8,934 | €13,613 | +€4,679 | +52.4% |
| Taxes | 450/3 | €8,934 | €13,613 | +€4,679 | +52.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,932 | €10,101 | +€1,170 | +13.1% |
| Other operating charges | 640/8 | €4,905 | €2,027 | -€2,879 | -58.7% |
| Gross operating margin | 9900 | €97,436 | €92,659 | -€4,778 | -4.9% |
| Operating profit (loss) | 9901 | €83,599 | €80,531 | -€3,068 | -3.7% |
| Financial income | 75/76B | €898 | €1,678 | +€780 | +86.9% |
| Recurring financial income | 75 | €898 | €1,678 | +€780 | +86.9% |
| Financial charges | 65/66B | €2,135 | €1,320 | -€815 | -38.2% |
| Recurring financial charges | 65 | €2,037 | €1,320 | -€717 | -35.2% |
| Non-recurring financial charges | 66B | €98 | €0 | -€98 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €82,362 | €80,889 | -€1,473 | -1.8% |
| Income taxes | 67/77 | €17,259 | €22,960 | +€5,700 | +33.0% |
| Profit (loss) for the period | 9904 | €65,102 | €57,929 | -€7,173 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,102 | €57,929 | -€7,173 | -11.0% |
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 30 September 2026 via checked.be.