PRS Consulting: 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.
PRS Consulting
Largest movements
- Cash +€46,911
up €46,911 (+444.1%), from €10,563 to €57,475
mainly Net result for the year (+€77,148) and Tax, wage and social debts (+€27,123)
- Receivables within one year +€38,704
up €38,704 (+214.5%), from €18,041 to €56,746
of which Other amounts receivable: +€39,823
- Tangible fixed assets -€8,514
down €8,514 (-12.5%), from €67,954 to €59,440
of which Furniture and vehicles: -€13,936
- Profit (loss) carried forward +€57,148
up €57,148 (+269.0%), from €21,245 to €78,393
- Tax, wage and social debts +€27,123
up €27,123 (+344.3%), from €7,879 to €35,002
- Reserves +€20,000
new in 2025: €20,000
- Debts after one year -€13,750
down €13,750 (-35.3%), from €38,958 to €25,208
- Current portion of long-term debt +€13,750
new in 2025: €13,750
- Gross operating margin +€86,363
up €86,363 (+276.6%), from €31,223 to €117,586
- Taxes +€18,498
up €18,498 (+313.1%), from €5,908 to €24,406
- Depreciation +€11,393
up €11,393 (+403.9%), from €2,821 to €14,214
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 | €96,601 | €173,820 | +€77,219 | +79.9% |
| Fixed assets | 21/28 | €67,954 | €59,440 | -€8,514 | -12.5% |
| Tangible fixed assets | 22/27 | €67,954 | €59,440 | -€8,514 | -12.5% |
| Land and buildings | 22 | - | €5,641 | +€5,641 | |
| Plant, machinery and equipment | 23 | €1,024 | €805 | -€219 | -21.4% |
| Furniture and vehicles | 24 | €66,930 | €52,994 | -€13,936 | -20.8% |
| Current assets | 29/58 | €28,647 | €114,380 | +€85,733 | +299.3% |
| Amounts receivable within one year | 40/41 | €18,041 | €56,746 | +€38,704 | +214.5% |
| Trade receivables | 40 | €18,041 | €16,923 | -€1,118 | -6.2% |
| Other amounts receivable | 41 | - | €39,823 | +€39,823 | |
| Cash at bank and in hand | 54/58 | €10,563 | €57,475 | +€46,911 | +444.1% |
| Deferred charges and accrued income | 490/1 | €43 | €160 | +€117 | +274.9% |
| Total equity and liabilities | 10/49 | €96,601 | €173,820 | +€77,219 | +79.9% |
| Equity | 10/15 | €22,245 | €99,393 | +€77,148 | +346.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €21,245 | €78,393 | +€57,148 | +269.0% |
| Amounts payable | 17/49 | €74,356 | €74,426 | +€70 | +0.1% |
| Amounts payable after more than one year | 17 | €38,958 | €25,208 | -€13,750 | -35.3% |
| Financial debts | 170/4 | €38,958 | €25,208 | -€13,750 | -35.3% |
| Amounts payable within one year | 42/48 | €35,398 | €49,218 | +€13,820 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | - | €13,750 | +€13,750 | |
| Financial debts | 43 | €13,750 | - | -€13,750 | |
| Other loans | 439 | €13,750 | - | -€13,750 | |
| Trade debts | 44 | €1,417 | €466 | -€951 | -67.1% |
| Suppliers | 440/4 | €1,417 | €466 | -€951 | -67.1% |
| Taxes, remuneration and social security | 45 | €7,879 | €35,002 | +€27,123 | +344.3% |
| Taxes | 450/3 | €7,879 | €35,002 | +€27,123 | +344.3% |
| Other amounts payable | 47/48 | €12,352 | - | -€12,352 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,821 | €14,214 | +€11,393 | +403.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €134 | +€134 | |
| Other operating charges | 640/8 | €387 | €680 | +€293 | +75.6% |
| Gross operating margin | 9900 | €31,223 | €117,586 | +€86,363 | +276.6% |
| Operating profit (loss) | 9901 | €28,015 | €102,558 | +€74,543 | +266.1% |
| Financial income | 75/76B | - | €547 | +€547 | |
| Recurring financial income | 75 | - | €547 | +€547 | |
| Financial charges | 65/66B | €503 | €1,550 | +€1,047 | +208.3% |
| Recurring financial charges | 65 | €503 | €1,550 | +€1,047 | +208.3% |
| Profit (loss) for the period before taxes | 9903 | €27,512 | €101,554 | +€74,043 | +269.1% |
| Income taxes | 67/77 | €5,908 | €24,406 | +€18,498 | +313.1% |
| Profit (loss) for the period | 9904 | €21,603 | €77,148 | +€55,545 | +257.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,603 | €77,148 | +€55,545 | +257.1% |
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 7 October 2026 via checked.be.