PRUNUS: 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.
PRUNUS
Largest movements
- Tangible fixed assets -€31,720
down €31,720 (-6.6%), from €481,378 to €449,658
- Cash +€5,723
up €5,723 (+36.8%), from €15,554 to €21,277
mainly Depreciation (+€31,720) and Other debts (+€7,782)
- Profit (loss) carried forward -€36,360
down €36,360 (-4.9%), from -€736,490 to -€772,850
- Other debts +€7,782
up €7,782 (+4.6%), from €171,038 to €178,820
- Financial charges -€45,095
down €45,095 (-84.4%), from €53,411 to €8,315
- Gross operating margin +€26,959
up €26,959, from -€21,636 to €5,323
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 | €496,932 | €470,935 | -€25,997 | -5.2% |
| Fixed assets | 21/28 | €481,378 | €449,658 | -€31,720 | -6.6% |
| Tangible fixed assets | 22/27 | €481,378 | €449,658 | -€31,720 | -6.6% |
| Land and buildings | 22 | €481,378 | €449,658 | -€31,720 | -6.6% |
| Current assets | 29/58 | €15,554 | €21,277 | +€5,723 | +36.8% |
| Cash at bank and in hand | 54/58 | €15,554 | €21,277 | +€5,723 | +36.8% |
| Total equity and liabilities | 10/49 | €496,932 | €470,935 | -€25,997 | -5.2% |
| Equity | 10/15 | €325,070 | €288,710 | -€36,360 | -11.2% |
| Contributions | 10/11 | €1,061,500 | €1,061,500 | = | 0.0% |
| Capital | 10 | €1,061,500 | €1,061,500 | = | 0.0% |
| Issued capital | 100 | €1,061,500 | €1,061,500 | = | 0.0% |
| Reserves | 13 | €60 | €60 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Legal reserve | 130 | €60 | €60 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€736,490 | -€772,850 | -€36,360 | -4.9% |
| Amounts payable | 17/49 | €171,863 | €182,225 | +€10,362 | +6.0% |
| Amounts payable within one year | 42/48 | €171,038 | €181,400 | +€10,362 | +6.1% |
| Trade debts | 44 | - | €2,580 | +€2,580 | |
| Suppliers | 440/4 | - | €2,580 | +€2,580 | |
| Other amounts payable | 47/48 | €171,038 | €178,820 | +€7,782 | +4.6% |
| Accrued charges and deferred income | 492/3 | €825 | €825 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,720 | €31,720 | = | 0.0% |
| Other operating charges | 640/8 | €1,597 | €1,647 | +€50 | +3.2% |
| Gross operating margin | 9900 | -€21,636 | €5,323 | +€26,959 | |
| Operating profit (loss) | 9901 | -€54,953 | -€28,044 | +€26,908 | +49.0% |
| Financial charges | 65/66B | €53,411 | €8,315 | -€45,095 | -84.4% |
| Recurring financial charges | 65 | €53,411 | €8,315 | -€45,095 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | -€108,363 | -€36,360 | +€72,004 | +66.4% |
| Profit (loss) for the period | 9904 | -€108,363 | -€36,360 | +€72,004 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,363 | -€36,360 | +€72,004 | +66.4% |
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.