PROSTAR: 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.
What changed
PROSTAR
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,333
2024 · €13,403-€8,070
Equity
€194,629
2024 · €149,110+€45,519
Cash
€6,000
2024 · €5,899+€101
Balance sheet total
€381,521
2024 · €398,751-€17,230
Largest movements
Assets
- Tangible fixed assets -€17,679
down €17,679 (-4.6%), from €388,094 to €370,415
of which Land and buildings: -€15,996
Equity and liabilities
- Provisions -€43,582
down €43,582 (-44.8%), from €97,353 to €53,771
- Reserves +€29,998
up €29,998 (+14.7%), from €204,243 to €234,242
of which Tax-exempt reserves: +€29,998
- Debts after one year -€24,725
down €24,725 (-62.8%), from €39,364 to €14,639
- Profit (loss) carried forward +€15,521
up €15,521 (+13.3%), from -€117,134 to -€101,613
Income statement
- Gross operating margin -€7,271
down €7,271 (-23.7%), from €30,676 to €23,405
- Financial charges -€415
down €415 (-25.9%), from €1,602 to €1,187
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.
Result 2024
€13,403
Gross operating margin
-€7,271
Depreciation
+€70
Other operating charges
-€78
Financial income
-€5
Financial charges
+€415
Taxes
+€21
Deferred taxes and other
-€1,221
Result 2025
€5,333
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.
From operations
-€18,645
Investment
€0
Financing
+€18,747
Cash 2024
€5,899
From operations (derived)
-€18,645
Net result for the year
+€5,333
Depreciation
+€17,679
Receivables within one year
+€771
Deferred charges and accrued income
-€1,118
Provisions
-€43,582
Trade debts
+€1,359
Tax, wage and social debts
-€695
Other debts
+€2,763
Accrued charges and deferred income
-€1,155
Financing
+€18,747
Debts after one year
-€24,725
Current portion of long-term debt
+€461
Short-term financial debts
+€2,824
Contributions, distributions and other
+€40,186
Cash 2025
€6,000
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €398,751 | €381,521 | -€17,230 | -4.3% |
| Fixed assets | 21/28 | €388,094 | €370,415 | -€17,679 | -4.6% |
| Tangible fixed assets | 22/27 | €388,094 | €370,415 | -€17,679 | -4.6% |
| Land and buildings | 22 | €382,806 | €366,810 | -€15,996 | -4.2% |
| Plant, machinery and equipment | 23 | €4,072 | €3,112 | -€960 | -23.6% |
| Furniture and vehicles | 24 | €1,216 | €493 | -€723 | -59.4% |
| Current assets | 29/58 | €10,657 | €11,105 | +€449 | +4.2% |
| Amounts receivable within one year | 40/41 | €4,672 | €3,901 | -€771 | -16.5% |
| Trade receivables | 40 | €4,672 | €3,901 | -€771 | -16.5% |
| Cash at bank and in hand | 54/58 | €5,899 | €6,000 | +€101 | +1.7% |
| Deferred charges and accrued income | 490/1 | €86 | €1,204 | +€1,118 | +1302.3% |
| Total equity and liabilities | 10/49 | €398,751 | €381,521 | -€17,230 | -4.3% |
| Equity | 10/15 | €149,110 | €194,629 | +€45,519 | +30.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €204,243 | €234,242 | +€29,998 | +14.7% |
| Tax-exempt reserves | 132 | €189,063 | €219,061 | +€29,998 | +15.9% |
| Distributable reserves | 133 | €15,180 | €15,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,134 | -€101,613 | +€15,521 | +13.3% |
| Provisions and deferred taxes | 16 | €97,353 | €53,771 | -€43,582 | -44.8% |
| Deferred taxes | 168 | €97,353 | €53,771 | -€43,582 | -44.8% |
| Amounts payable | 17/49 | €152,288 | €133,121 | -€19,168 | -12.6% |
| Amounts payable after more than one year | 17 | €39,364 | €14,639 | -€24,725 | -62.8% |
| Financial debts | 170/4 | €39,364 | €14,639 | -€24,725 | -62.8% |
| Amounts payable within one year | 42/48 | €111,708 | €118,420 | +€6,712 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €24,263 | €24,725 | +€461 | +1.9% |
| Financial debts | 43 | €1,986 | €4,810 | +€2,824 | +142.2% |
| Credit institutions | 430/8 | €1,986 | €4,810 | +€2,824 | +142.2% |
| Trade debts | 44 | €1,022 | €2,381 | +€1,359 | +133.0% |
| Suppliers | 440/4 | €1,022 | €2,381 | +€1,359 | +133.0% |
| Taxes, remuneration and social security | 45 | €2,659 | €1,964 | -€695 | -26.1% |
| Taxes | 450/3 | €2,659 | €1,964 | -€695 | -26.1% |
| Other amounts payable | 47/48 | €81,777 | €84,540 | +€2,763 | +3.4% |
| Accrued charges and deferred income | 492/3 | €1,216 | €61 | -€1,155 | -94.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,749 | €17,679 | -€70 | -0.4% |
| Other operating charges | 640/8 | €2,528 | €2,606 | +€78 | +3.1% |
| Gross operating margin | 9900 | €30,676 | €23,405 | -€7,271 | -23.7% |
| Operating profit (loss) | 9901 | €10,400 | €3,121 | -€7,279 | -70.0% |
| Financial income | 75/76B | €68 | €62 | -€5 | -7.8% |
| Recurring financial income | 75 | €68 | €62 | -€5 | -7.8% |
| Financial charges | 65/66B | €1,602 | €1,187 | -€415 | -25.9% |
| Recurring financial charges | 65 | €1,602 | €1,187 | -€415 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €8,866 | €1,996 | -€6,870 | -77.5% |
| Transfer from deferred taxes | 780 | €4,617 | €3,396 | -€1,221 | -26.4% |
| Income taxes | 67/77 | €80 | €59 | -€21 | -26.4% |
| Profit (loss) for the period | 9904 | €13,403 | €5,333 | -€8,070 | -60.2% |
| Transfer from tax-exempt reserves | 789 | €8,966 | €10,188 | +€1,221 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,370 | €15,521 | -€6,849 | -30.6% |
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 3 October 2026 via checked.be.