PRST: 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.
PRST
Largest movements
- Receivables within one year +€11,082
up €11,082 (+53.9%), from €20,554 to €31,635
of which Trade receivables: +€10,899
- Tangible fixed assets -€6,214
down €6,214 (-6.8%), from €91,334 to €85,120
of which Land and buildings: -€5,958
- Cash +€5,292
up €5,292 (+7.1%), from €74,255 to €79,547
mainly Net result for the year (+€32,186) and Other debts (+€18,833)
- Other debts +€18,833
up €18,833 (+69.5%), from €27,114 to €45,947
- Reserves -€6,965
down €6,965 (-4.8%), from €143,791 to €136,826
- Trade debts -€2,846
down €2,846 (-65.5%), from €4,349 to €1,502
- Gross operating margin +€6,685
up €6,685 (+13.7%), from €48,927 to €55,612
- Taxes +€2,136
up €2,136 (+15.5%), from €13,763 to €15,898
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.
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 | €186,928 | €197,138 | +€10,209 | +5.5% |
| Fixed assets | 21/28 | €91,384 | €85,170 | -€6,214 | -6.8% |
| Tangible fixed assets | 22/27 | €91,334 | €85,120 | -€6,214 | -6.8% |
| Land and buildings | 22 | €90,907 | €84,950 | -€5,958 | -6.6% |
| Furniture and vehicles | 24 | €427 | €170 | -€257 | -60.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €95,544 | €111,968 | +€16,424 | +17.2% |
| Amounts receivable within one year | 40/41 | €20,554 | €31,635 | +€11,082 | +53.9% |
| Trade receivables | 40 | €19,230 | €30,129 | +€10,899 | +56.7% |
| Other amounts receivable | 41 | €1,324 | €1,506 | +€183 | +13.8% |
| Cash at bank and in hand | 54/58 | €74,255 | €79,547 | +€5,292 | +7.1% |
| Deferred charges and accrued income | 490/1 | €735 | €785 | +€50 | +6.8% |
| Total equity and liabilities | 10/49 | €186,928 | €197,138 | +€10,209 | +5.5% |
| Equity | 10/15 | €149,991 | €143,026 | -€6,965 | -4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €143,791 | €136,826 | -€6,965 | -4.8% |
| Distributable reserves | 133 | €143,791 | €136,826 | -€6,965 | -4.8% |
| Amounts payable | 17/49 | €36,937 | €54,111 | +€17,174 | +46.5% |
| Amounts payable within one year | 42/48 | €36,937 | €54,111 | +€17,174 | +46.5% |
| Trade debts | 44 | €4,349 | €1,502 | -€2,846 | -65.5% |
| Suppliers | 440/4 | €4,349 | €1,502 | -€2,846 | -65.5% |
| Taxes, remuneration and social security | 45 | €5,475 | €6,662 | +€1,188 | +21.7% |
| Taxes | 450/3 | €5,475 | €6,662 | +€1,188 | +21.7% |
| Other amounts payable | 47/48 | €27,114 | €45,947 | +€18,833 | +69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,318 | €6,214 | -€104 | -1.6% |
| Other operating charges | 640/8 | €1,016 | €1,048 | +€32 | +3.2% |
| Gross operating margin | 9900 | €48,927 | €55,612 | +€6,685 | +13.7% |
| Operating profit (loss) | 9901 | €41,594 | €48,350 | +€6,757 | +16.2% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €271 | €266 | -€5 | -1.8% |
| Recurring financial charges | 65 | €271 | €266 | -€5 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €41,330 | €48,085 | +€6,754 | +16.3% |
| Income taxes | 67/77 | €13,763 | €15,898 | +€2,136 | +15.5% |
| Profit (loss) for the period | 9904 | €27,568 | €32,186 | +€4,619 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,568 | €32,186 | +€4,619 | +16.8% |
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 8 October 2026 via checked.be.