PROZENTUS: 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.
PROZENTUS
Largest movements
- Tangible fixed assets -€8,040
down €8,040 (-16.7%), from €48,211 to €40,171
of which Furniture and vehicles: -€5,740
- Other debts +€43,018
up €43,018 (+85.7%), from €50,208 to €93,226
- Profit (loss) carried forward -€39,810
down €39,810 (-57.8%), from -€68,900 to -€108,710
- Tax, wage and social debts -€9,585
no longer reported in 2025 (was €9,585)
of which Remuneration and social security: -€9,034
- Staff costs -€20,623
down €20,623 (-47.4%), from €43,499 to €22,875
- Gross operating margin +€10,208
up €10,208 (+53.0%), from -€19,244 to -€9,035
- Depreciation +€2,619
up €2,619 (+48.3%), from €5,421 to €8,040
- Financial income +€898
new in 2025: €898
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 | €92,331 | €85,062 | -€7,269 | -7.9% |
| Fixed assets | 21/28 | €48,211 | €40,171 | -€8,040 | -16.7% |
| Tangible fixed assets | 22/27 | €48,211 | €40,171 | -€8,040 | -16.7% |
| Furniture and vehicles | 24 | €25,211 | €19,471 | -€5,740 | -22.8% |
| Other tangible fixed assets | 26 | €23,000 | €20,700 | -€2,300 | -10.0% |
| Current assets | 29/58 | €44,120 | €44,891 | +€771 | +1.7% |
| Stocks and contracts in progress | 3 | €30,810 | €30,810 | = | 0.0% |
| Stocks | 30/36 | €30,810 | €30,810 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €197 | €904 | +€707 | +359% |
| Other amounts receivable | 41 | €197 | €904 | +€707 | +359% |
| Cash at bank and in hand | 54/58 | - | €151 | +€151 | |
| Deferred charges and accrued income | 490/1 | €13,113 | €13,027 | -€86 | -0.7% |
| Total equity and liabilities | 10/49 | €92,331 | €85,062 | -€7,269 | -7.9% |
| Equity | 10/15 | €31,100 | -€8,710 | -€39,810 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,900 | -€108,710 | -€39,810 | -57.8% |
| Amounts payable | 17/49 | €61,231 | €93,772 | +€32,541 | +53.1% |
| Amounts payable within one year | 42/48 | €61,231 | €93,772 | +€32,541 | +53.1% |
| Financial debts | 43 | €244 | - | -€244 | |
| Credit institutions | 430/8 | €244 | - | -€244 | |
| Trade debts | 44 | €1,193 | €546 | -€647 | -54.2% |
| Suppliers | 440/4 | €1,193 | €546 | -€647 | -54.2% |
| Taxes, remuneration and social security | 45 | €9,585 | - | -€9,585 | |
| Taxes | 450/3 | €551 | - | -€551 | |
| Remuneration and social security | 454/9 | €9,034 | - | -€9,034 | |
| Other amounts payable | 47/48 | €50,208 | €93,226 | +€43,018 | +85.7% |
| Remuneration, social security and pensions | 62 | €43,499 | €22,875 | -€20,623 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,421 | €8,040 | +€2,619 | +48.3% |
| Other operating charges | 640/8 | €515 | €345 | -€170 | -33.0% |
| Gross operating margin | 9900 | -€19,244 | -€9,035 | +€10,208 | +53.0% |
| Operating profit (loss) | 9901 | -€68,679 | -€40,296 | +€28,383 | +41.3% |
| Financial income | 75/76B | - | €898 | +€898 | |
| Recurring financial income | 75 | - | €898 | +€898 | |
| Financial charges | 65/66B | €221 | €412 | +€191 | +86.4% |
| Recurring financial charges | 65 | €221 | €412 | +€191 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | -€68,900 | -€39,810 | +€29,090 | +42.2% |
| Profit (loss) for the period | 9904 | -€68,900 | -€39,810 | +€29,090 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,900 | -€39,810 | +€29,090 | +42.2% |
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.