PROSPR: 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.
PROSPR
Largest movements
- Receivables within one year -€24,964
down €24,964 (-76.9%), from €32,452 to €7,488
of which Trade receivables: -€32,452
- Cash -€23,658
down €23,658 (-15.1%), from €156,885 to €133,227
mainly Contributions, distributions and other (-€58,824) and Tax, wage and social debts (-€24,495)
- Tangible fixed assets -€9,577
down €9,577 (-23.2%), from €41,287 to €31,710
of which Leasing and similar rights: -€10,109
- Reserves -€81,262
down €81,262 (-58.9%), from €137,989 to €56,727
- Other debts +€57,756
up €57,756 (+5410.7%), from €1,067 to €58,824
- Tax, wage and social debts -€24,495
down €24,495 (-53.3%), from €45,995 to €21,499
- Debts after one year -€9,975
down €9,975 (-33.3%), from €29,968 to €19,993
- Gross operating margin -€93,578
down €93,578, from €85,652 to -€7,926
- Taxes -€16,715
down €16,715 (-99.2%), from €16,854 to €139
- Depreciation +€9,815
up €9,815 (+692.9%), from €1,416 to €11,231
- Financial charges +€1,108
up €1,108 (+251.7%), from €440 to €1,548
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 | €230,785 | €172,882 | -€57,903 | -25.1% |
| Fixed assets | 21/28 | €41,287 | €31,815 | -€9,472 | -22.9% |
| Tangible fixed assets | 22/27 | €41,287 | €31,710 | -€9,577 | -23.2% |
| Plant, machinery and equipment | 23 | - | €1,328 | +€1,328 | |
| Furniture and vehicles | 24 | €1,472 | €676 | -€796 | -54.1% |
| Leasing and similar rights | 25 | €39,815 | €29,706 | -€10,109 | -25.4% |
| Financial fixed assets | 28 | - | €105 | +€105 | |
| Current assets | 29/58 | €189,498 | €141,066 | -€48,431 | -25.6% |
| Amounts receivable within one year | 40/41 | €32,452 | €7,488 | -€24,964 | -76.9% |
| Trade receivables | 40 | €32,452 | €0 | -€32,452 | -100.0% |
| Other amounts receivable | 41 | - | €7,488 | +€7,488 | |
| Cash at bank and in hand | 54/58 | €156,885 | €133,227 | -€23,658 | -15.1% |
| Deferred charges and accrued income | 490/1 | €160 | €351 | +€191 | +119.2% |
| Total equity and liabilities | 10/49 | €230,785 | €172,882 | -€57,903 | -25.1% |
| Equity | 10/15 | €142,489 | €61,227 | -€81,262 | -57.0% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €137,989 | €56,727 | -€81,262 | -58.9% |
| Distributable reserves | 133 | €137,989 | €56,727 | -€81,262 | -58.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €88,297 | €111,655 | +€23,359 | +26.5% |
| Amounts payable after more than one year | 17 | €29,968 | €19,993 | -€9,975 | -33.3% |
| Financial debts | 170/4 | €29,968 | €19,993 | -€9,975 | -33.3% |
| Amounts payable within one year | 42/48 | €58,329 | €91,663 | +€33,334 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €9,675 | €9,156 | -€520 | -5.4% |
| Trade debts | 44 | €1,591 | €2,184 | +€593 | +37.3% |
| Suppliers | 440/4 | €1,591 | €2,184 | +€593 | +37.3% |
| Taxes, remuneration and social security | 45 | €45,995 | €21,499 | -€24,495 | -53.3% |
| Taxes | 450/3 | €45,995 | €21,499 | -€24,495 | -53.3% |
| Other amounts payable | 47/48 | €1,067 | €58,824 | +€57,756 | +5410.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,416 | €11,231 | +€9,815 | +692.9% |
| Other operating charges | 640/8 | €998 | €1,636 | +€638 | +63.9% |
| Non-recurring operating charges | 66A | €6,689 | €0 | -€6,689 | -100.0% |
| Gross operating margin | 9900 | €85,652 | -€7,926 | -€93,578 | |
| Operating profit (loss) | 9901 | €76,548 | -€20,793 | -€97,341 | |
| Financial income | 75/76B | €1 | €42 | +€41 | +5165.0% |
| Recurring financial income | 75 | €1 | €42 | +€41 | +5165.0% |
| Financial charges | 65/66B | €440 | €1,548 | +€1,108 | +251.7% |
| Recurring financial charges | 65 | €440 | €1,548 | +€1,108 | +251.7% |
| Profit (loss) for the period before taxes | 9903 | €76,109 | -€22,299 | -€98,408 | |
| Income taxes | 67/77 | €16,854 | €139 | -€16,715 | -99.2% |
| Profit (loss) for the period | 9904 | €59,255 | -€22,438 | -€81,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,255 | -€22,438 | -€81,693 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.