Ludovic Prokaz: 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.
Ludovic Prokaz
Largest movements
- Cash -€5,702
down €5,702 (-43.9%), from €12,979 to €7,277
mainly Investment in fixed assets (net) (-€10,770) and Accrued charges and deferred income (-€4,922)
- Receivables within one year +€3,939
up €3,939 (+21.6%), from €18,228 to €22,167
- Deferred charges and accrued income +€3,588
up €3,588 (+2,886%), from €124 to €3,712
- Tangible fixed assets +€3,556
up €3,556 (+39.3%), from €9,047 to €12,603
of which Furniture and vehicles: +€5,469
- Accrued charges and deferred income -€4,922
no longer reported in 2025 (was €4,922)
- Trade debts +€3,797
up €3,797 (+29.3%), from €12,963 to €16,760
- Profit (loss) carried forward +€3,073
up €3,073, from -€188 to €2,885
- Debts after one year +€1,997
new in 2025: €1,997
- Other debts +€1,116
up €1,116 (+6.9%), from €16,070 to €17,186
- Other operating charges -€2,202
down €2,202 (-67.2%), from €3,277 to €1,075
- Gross operating margin +€1,627
up €1,627 (+12.7%), from €12,851 to €14,479
- Depreciation +€1,151
up €1,151 (+19.0%), from €6,063 to €7,213
- Financial charges +€990
up €990 (+173%), from €573 to €1,563
- Taxes +€984
up €984 (+173%), from €570 to €1,553
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 | €40,379 | €45,760 | +€5,381 | +13.3% |
| Fixed assets | 21/28 | €9,047 | €12,603 | +€3,556 | +39.3% |
| Tangible fixed assets | 22/27 | €9,047 | €12,603 | +€3,556 | +39.3% |
| Plant, machinery and equipment | 23 | €2,388 | €475 | -€1,913 | -80.1% |
| Furniture and vehicles | 24 | €6,659 | €12,128 | +€5,469 | +82.1% |
| Current assets | 29/58 | €31,331 | €33,156 | +€1,825 | +5.8% |
| Amounts receivable within one year | 40/41 | €18,228 | €22,167 | +€3,939 | +21.6% |
| Trade receivables | 40 | €18,228 | €22,167 | +€3,939 | +21.6% |
| Cash at bank and in hand | 54/58 | €12,979 | €7,277 | -€5,702 | -43.9% |
| Deferred charges and accrued income | 490/1 | €124 | €3,712 | +€3,588 | +2,886% |
| Total equity and liabilities | 10/49 | €40,379 | €45,760 | +€5,381 | +13.3% |
| Equity | 10/15 | €1,812 | €4,885 | +€3,073 | +170% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€188 | €2,885 | +€3,073 | |
| Amounts payable | 17/49 | €38,567 | €40,875 | +€2,308 | +6.0% |
| Amounts payable after more than one year | 17 | - | €1,997 | +€1,997 | |
| Financial debts | 170/4 | - | €1,997 | +€1,997 | |
| Amounts payable within one year | 42/48 | €33,645 | €38,878 | +€5,233 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | - | €964 | +€964 | |
| Trade debts | 44 | €12,963 | €16,760 | +€3,797 | +29.3% |
| Suppliers | 440/4 | €12,963 | €16,760 | +€3,797 | +29.3% |
| Taxes, remuneration and social security | 45 | €4,612 | €3,968 | -€644 | -14.0% |
| Taxes | 450/3 | €4,612 | €3,968 | -€644 | -14.0% |
| Other amounts payable | 47/48 | €16,070 | €17,186 | +€1,116 | +6.9% |
| Accrued charges and deferred income | 492/3 | €4,922 | - | -€4,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,063 | €7,213 | +€1,151 | +19.0% |
| Other operating charges | 640/8 | €3,277 | €1,075 | -€2,202 | -67.2% |
| Gross operating margin | 9900 | €12,851 | €14,479 | +€1,627 | +12.7% |
| Operating profit (loss) | 9901 | €3,512 | €6,190 | +€2,678 | +76.3% |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €573 | €1,563 | +€990 | +173% |
| Recurring financial charges | 65 | €573 | €1,563 | +€990 | +173% |
| Profit (loss) for the period before taxes | 9903 | €2,956 | €4,627 | +€1,671 | +56.5% |
| Income taxes | 67/77 | €570 | €1,553 | +€984 | +173% |
| Profit (loss) for the period | 9904 | €2,386 | €3,073 | +€688 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,386 | €3,073 | +€688 | +28.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.