PROST ADRIEN: 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.
PROST ADRIEN
Largest movements
- Cash +€19,662
up €19,662 (+21.1%), from €93,210 to €112,872
mainly Other debts (+€65,542) and Net result for the year (+€29,503)
- Tangible fixed assets +€1,618
up €1,618 (+44.8%), from €3,607 to €5,225
of which Plant, machinery and equipment: +€2,543
- Other debts +€65,542
up €65,542 (+164%), from €40,053 to €105,595
- Profit (loss) carried forward -€40,497
down €40,497 (-61.5%), from €65,818 to €25,321
- Trade debts -€3,512
down €3,512 (-40.5%), from €8,669 to €5,157
- Tax, wage and social debts -€2,251
down €2,251 (-49.1%), from €4,585 to €2,334
- Gross operating margin -€5,223
down €5,223 (-10.4%), from €50,158 to €44,935
- Taxes -€2,251
down €2,251 (-17.9%), from €12,585 to €10,334
- Depreciation +€853
up €853 (+42.2%), from €2,022 to €2,875
- Other operating charges +€551
up €551 (+56.8%), from €970 to €1,521
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.
Derived cash bridge
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 | €121,425 | €140,707 | +€19,282 | +15.9% |
| Formation expenses | 20 | €600 | €236 | -€364 | -60.7% |
| Fixed assets | 21/28 | €3,607 | €5,225 | +€1,618 | +44.8% |
| Tangible fixed assets | 22/27 | €3,607 | €5,225 | +€1,618 | +44.8% |
| Plant, machinery and equipment | 23 | €1,153 | €3,696 | +€2,543 | +221% |
| Furniture and vehicles | 24 | €2,455 | €1,530 | -€925 | -37.7% |
| Current assets | 29/58 | €117,218 | €135,246 | +€18,028 | +15.4% |
| Amounts receivable within one year | 40/41 | €750 | €0 | -€750 | -100% |
| Trade receivables | 40 | €750 | €0 | -€750 | -100% |
| Cash at bank and in hand | 54/58 | €93,210 | €112,872 | +€19,662 | +21.1% |
| Deferred charges and accrued income | 490/1 | €23,258 | €22,374 | -€884 | -3.8% |
| Total equity and liabilities | 10/49 | €121,425 | €140,707 | +€19,282 | +15.9% |
| Equity | 10/15 | €68,118 | €27,621 | -€40,497 | -59.5% |
| Contributions | 10/11 | €2,300 | €2,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,818 | €25,321 | -€40,497 | -61.5% |
| Amounts payable | 17/49 | €53,307 | €113,086 | +€59,779 | +112% |
| Amounts payable within one year | 42/48 | €53,307 | €113,086 | +€59,779 | +112% |
| Trade debts | 44 | €8,669 | €5,157 | -€3,512 | -40.5% |
| Suppliers | 440/4 | €8,669 | €5,157 | -€3,512 | -40.5% |
| Taxes, remuneration and social security | 45 | €4,585 | €2,334 | -€2,251 | -49.1% |
| Taxes | 450/3 | €4,585 | €2,334 | -€2,251 | -49.1% |
| Other amounts payable | 47/48 | €40,053 | €105,595 | +€65,542 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,022 | €2,875 | +€853 | +42.2% |
| Other operating charges | 640/8 | €970 | €1,521 | +€551 | +56.8% |
| Gross operating margin | 9900 | €50,158 | €44,935 | -€5,223 | -10.4% |
| Operating profit (loss) | 9901 | €47,166 | €40,539 | -€6,627 | -14.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €679 | €702 | +€23 | +3.4% |
| Recurring financial charges | 65 | €679 | €702 | +€23 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €46,488 | €39,837 | -€6,651 | -14.3% |
| Income taxes | 67/77 | €12,585 | €10,334 | -€2,251 | -17.9% |
| Profit (loss) for the period | 9904 | €33,902 | €29,503 | -€4,400 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,902 | €29,503 | -€4,400 | -13.0% |
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 14 October 2026 via checked.be.