PRUDENTO: 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.
PRUDENTO
Largest movements
- Cash -€17,004
down €17,004 (-16.1%), from €105,499 to €88,495
mainly Contributions, distributions and other (-€35,294) and Tax, wage and social debts (-€5,016)
- Tangible fixed assets -€2,900
down €2,900 (-39.3%), from €7,371 to €4,471
of which Other tangible fixed assets: -€3,285
- Profit (loss) carried forward -€15,083
down €15,083 (-36.6%), from €41,259 to €26,176
- Tax, wage and social debts -€5,016
down €5,016 (-60.0%), from €8,362 to €3,346
of which Taxes: -€5,016
- Other debts +€3,375
up €3,375 (+6.8%), from €49,967 to €53,342
- Trade debts -€2,098
down €2,098 (-44.9%), from €4,674 to €2,576
- Gross operating margin -€10,446
down €10,446 (-22.9%), from €45,569 to €35,123
- Taxes -€1,789
down €1,789 (-24.1%), from €7,438 to €5,649
- Financial charges -€1,325
down €1,325 (-29.1%), from €4,553 to €3,228
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 | €125,926 | €106,550 | -€19,376 | -15.4% |
| Fixed assets | 21/28 | €7,371 | €4,471 | -€2,900 | -39.3% |
| Tangible fixed assets | 22/27 | €7,371 | €4,471 | -€2,900 | -39.3% |
| Furniture and vehicles | 24 | €2,639 | €3,024 | +€385 | +14.6% |
| Other tangible fixed assets | 26 | €4,732 | €1,447 | -€3,285 | -69.4% |
| Current assets | 29/58 | €118,555 | €102,079 | -€16,476 | -13.9% |
| Amounts receivable within one year | 40/41 | €11,851 | €11,610 | -€241 | -2.0% |
| Trade receivables | 40 | €11,851 | €10,759 | -€1,092 | -9.2% |
| Other amounts receivable | 41 | - | €851 | +€851 | |
| Cash at bank and in hand | 54/58 | €105,499 | €88,495 | -€17,004 | -16.1% |
| Deferred charges and accrued income | 490/1 | €1,205 | €1,974 | +€769 | +63.8% |
| Total equity and liabilities | 10/49 | €125,926 | €106,550 | -€19,376 | -15.4% |
| Equity | 10/15 | €61,719 | €46,636 | -€15,083 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,259 | €26,176 | -€15,083 | -36.6% |
| Amounts payable | 17/49 | €64,207 | €59,914 | -€4,293 | -6.7% |
| Amounts payable within one year | 42/48 | €64,071 | €59,778 | -€4,293 | -6.7% |
| Financial debts | 43 | €1,068 | €514 | -€554 | -51.9% |
| Credit institutions | 430/8 | €1,068 | €514 | -€554 | -51.9% |
| Trade debts | 44 | €4,674 | €2,576 | -€2,098 | -44.9% |
| Suppliers | 440/4 | €4,674 | €2,576 | -€2,098 | -44.9% |
| Taxes, remuneration and social security | 45 | €8,362 | €3,346 | -€5,016 | -60.0% |
| Taxes | 450/3 | €6,162 | €1,146 | -€5,016 | -81.4% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €49,967 | €53,342 | +€3,375 | +6.8% |
| Accrued charges and deferred income | 492/3 | €136 | €136 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,702 | €5,301 | -€401 | -7.0% |
| Other operating charges | 640/8 | €489 | €734 | +€245 | +50.1% |
| Gross operating margin | 9900 | €45,569 | €35,123 | -€10,446 | -22.9% |
| Operating profit (loss) | 9901 | €39,378 | €29,088 | -€10,290 | -26.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €4,553 | €3,228 | -€1,325 | -29.1% |
| Recurring financial charges | 65 | €4,553 | €3,228 | -€1,325 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €34,828 | €25,860 | -€8,968 | -25.7% |
| Income taxes | 67/77 | €7,438 | €5,649 | -€1,789 | -24.1% |
| Profit (loss) for the period | 9904 | €27,390 | €20,211 | -€7,179 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,390 | €20,211 | -€7,179 | -26.2% |
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 30 September 2026 via checked.be.