PROMPT: 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.
PROMPT
Largest movements
- Cash -€168,677
down €168,677 (-34.0%), from €496,392 to €327,715
mainly Provisions (-€136,282) and Receivables within one year (-€41,130)
- Tangible fixed assets -€81,408
down €81,408 (-4.5%), from €1.8m to €1.7m
of which Land and buildings: -€80,298
- Receivables within one year +€41,130
up €41,130 (+11.3%), from €365,228 to €406,358
of which Other amounts receivable: +€46,500
- Provisions -€136,282
down €136,282 (-33.7%), from €404,149 to €267,867
of which Provisions for liabilities and charges: -€120,000
- Reserves -€33,156
down €33,156 (-2.9%), from €1.1m to €1.1m
of which Tax-exempt reserves: -€48,845
- Gross operating margin -€209,401
down €209,401, from €166,698 to -€42,703
- Provisions -€120,000
new in 2025: -€120,000
- Depreciation +€34,114
up €34,114 (+72.1%), from €47,294 to €81,408
- Other operating charges -€16,441
down €16,441 (-57.1%), from €28,780 to €12,339
- Financial charges +€8,621
up €8,621 (+52.8%), from €16,316 to €24,937
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 | €3,114,325 | €2,904,685 | -€209,641 | -6.7% |
| Fixed assets | 21/28 | €2,132,305 | €2,050,898 | -€81,408 | -3.8% |
| Tangible fixed assets | 22/27 | €1,796,370 | €1,714,963 | -€81,408 | -4.5% |
| Land and buildings | 22 | €1,793,129 | €1,712,831 | -€80,298 | -4.5% |
| Plant, machinery and equipment | 23 | €3,091 | €2,034 | -€1,057 | -34.2% |
| Furniture and vehicles | 24 | €151 | €98 | -€53 | -35.0% |
| Financial fixed assets | 28 | €335,935 | €335,935 | = | 0.0% |
| Current assets | 29/58 | €982,020 | €853,787 | -€128,233 | -13.1% |
| Amounts receivable within one year | 40/41 | €365,228 | €406,358 | +€41,130 | +11.3% |
| Trade receivables | 40 | €54,576 | €49,206 | -€5,370 | -9.8% |
| Other amounts receivable | 41 | €310,652 | €357,152 | +€46,500 | +15.0% |
| Current investments | 50/53 | €116,107 | €116,107 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €496,392 | €327,715 | -€168,677 | -34.0% |
| Deferred charges and accrued income | 490/1 | €4,294 | €3,607 | -€687 | -16.0% |
| Total equity and liabilities | 10/49 | €3,114,325 | €2,904,685 | -€209,641 | -6.7% |
| Equity | 10/15 | €1,244,627 | €1,211,471 | -€33,156 | -2.7% |
| Contributions | 10/11 | €98,692 | €98,692 | = | 0.0% |
| Reserves | 13 | €1,145,935 | €1,112,779 | -€33,156 | -2.9% |
| Non-distributable reserves | 130/1 | €9,869 | €9,869 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,869 | €9,869 | = | 0.0% |
| Tax-exempt reserves | 132 | €852,446 | €803,601 | -€48,845 | -5.7% |
| Distributable reserves | 133 | €283,620 | €299,309 | +€15,689 | +5.5% |
| Provisions and deferred taxes | 16 | €404,149 | €267,867 | -€136,282 | -33.7% |
| Provisions for liabilities and charges | 160/5 | €120,000 | - | -€120,000 | |
| Pensions and similar obligations | 160 | €120,000 | - | -€120,000 | |
| Deferred taxes | 168 | €284,149 | €267,867 | -€16,282 | -5.7% |
| Amounts payable | 17/49 | €1,465,550 | €1,425,347 | -€40,203 | -2.7% |
| Amounts payable after more than one year | 17 | €1,236,541 | €1,216,923 | -€19,618 | -1.6% |
| Financial debts | 170/4 | €1,236,541 | €1,216,923 | -€19,618 | -1.6% |
| Amounts payable within one year | 42/48 | €229,009 | €208,424 | -€20,585 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €19,170 | €19,618 | +€448 | +2.3% |
| Trade debts | 44 | €2,368 | €12,943 | +€10,574 | +446% |
| Suppliers | 440/4 | €2,368 | €12,943 | +€10,574 | +446% |
| Taxes, remuneration and social security | 45 | €20,406 | €5,165 | -€15,242 | -74.7% |
| Taxes | 450/3 | €19,932 | €4,047 | -€15,885 | -79.7% |
| Remuneration and social security | 454/9 | €474 | €1,118 | +€644 | +136% |
| Other amounts payable | 47/48 | €187,063 | €170,699 | -€16,365 | -8.7% |
| Non-recurring operating income | 76A | €24,600 | - | -€24,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,294 | €81,408 | +€34,114 | +72.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€120,000 | -€120,000 | |
| Other operating charges | 640/8 | €28,780 | €12,339 | -€16,441 | -57.1% |
| Non-recurring operating charges | 66A | €87,000 | - | -€87,000 | |
| Gross operating margin | 9900 | €166,698 | -€42,703 | -€209,401 | |
| Operating profit (loss) | 9901 | €3,624 | -€16,449 | -€20,073 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €16,316 | €24,937 | +€8,621 | +52.8% |
| Recurring financial charges | 65 | €16,316 | €24,937 | +€8,621 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,691 | -€41,386 | -€28,695 | -226% |
| Transfer from deferred taxes | 780 | €6,395 | €16,282 | +€9,887 | +155% |
| Income taxes | 67/77 | €9,375 | €8,052 | -€1,324 | -14.1% |
| Profit (loss) for the period | 9904 | -€15,672 | -€33,156 | -€17,484 | -112% |
| Transfer from tax-exempt reserves | 789 | €19,184 | €48,845 | +€29,661 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €3,512 | €15,689 | +€12,177 | +347% |
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 18 October 2026 via checked.be.