MAXIME 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.
MAXIME PROKAZ
Largest movements
- Deferred charges and accrued income +€12,000
new in 2025: €12,000
- Receivables within one year +€8,426
up €8,426 (+98.2%), from €8,577 to €17,003
- Cash -€4,793
down €4,793 (-16.4%), from €29,236 to €24,443
mainly Deferred charges and accrued income (-€12,000) and Receivables within one year (-€8,426)
- Tangible fixed assets -€2,403
down €2,403 (-52.4%), from €4,589 to €2,186
of which Furniture and vehicles: -€3,272
- Profit (loss) carried forward +€12,965
up €12,965, from -€11,317 to €1,648
- Tax, wage and social debts +€6,425
up €6,425 (+70.6%), from €9,099 to €15,524
- Accrued charges and deferred income -€6,128
down €6,128 (-43.0%), from €14,236 to €8,108
- Other debts -€2,272
down €2,272 (-16.3%), from €13,921 to €11,649
- Trade debts +€2,241
up €2,241 (+127%), from €1,763 to €4,004
- Gross operating margin +€8,793
up €8,793 (+54.6%), from €16,101 to €24,894
- Depreciation -€1,104
down €1,104 (-25.2%), from €4,383 to €3,279
- Taxes -€967
down €967 (-14.9%), from €6,500 to €5,533
- Financial charges +€936
up €936 (+1,052%), from €89 to €1,025
- Other operating charges +€553
up €553 (+35.9%), from €1,540 to €2,093
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 | €42,402 | €55,632 | +€13,230 | +31.2% |
| Fixed assets | 21/28 | €4,589 | €2,186 | -€2,403 | -52.4% |
| Tangible fixed assets | 22/27 | €4,589 | €2,186 | -€2,403 | -52.4% |
| Plant, machinery and equipment | 23 | - | €869 | +€869 | |
| Furniture and vehicles | 24 | €4,589 | €1,317 | -€3,272 | -71.3% |
| Current assets | 29/58 | €37,813 | €53,446 | +€15,633 | +41.3% |
| Amounts receivable within one year | 40/41 | €8,577 | €17,003 | +€8,426 | +98.2% |
| Trade receivables | 40 | €8,577 | €17,003 | +€8,426 | +98.2% |
| Cash at bank and in hand | 54/58 | €29,236 | €24,443 | -€4,793 | -16.4% |
| Deferred charges and accrued income | 490/1 | - | €12,000 | +€12,000 | |
| Total equity and liabilities | 10/49 | €42,402 | €55,632 | +€13,230 | +31.2% |
| Equity | 10/15 | €3,383 | €16,348 | +€12,965 | +383% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,317 | €1,648 | +€12,965 | |
| Amounts payable | 17/49 | €39,019 | €39,284 | +€265 | +0.7% |
| Amounts payable within one year | 42/48 | €24,783 | €31,176 | +€6,393 | +25.8% |
| Trade debts | 44 | €1,763 | €4,004 | +€2,241 | +127% |
| Suppliers | 440/4 | €1,763 | €4,004 | +€2,241 | +127% |
| Taxes, remuneration and social security | 45 | €9,099 | €15,524 | +€6,425 | +70.6% |
| Taxes | 450/3 | €9,099 | €15,524 | +€6,425 | +70.6% |
| Other amounts payable | 47/48 | €13,921 | €11,649 | -€2,272 | -16.3% |
| Accrued charges and deferred income | 492/3 | €14,236 | €8,108 | -€6,128 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,383 | €3,279 | -€1,104 | -25.2% |
| Other operating charges | 640/8 | €1,540 | €2,093 | +€553 | +35.9% |
| Gross operating margin | 9900 | €16,101 | €24,894 | +€8,793 | +54.6% |
| Operating profit (loss) | 9901 | €10,178 | €19,523 | +€9,345 | +91.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €89 | €1,025 | +€936 | +1,052% |
| Recurring financial charges | 65 | €89 | €1,025 | +€936 | +1,052% |
| Profit (loss) for the period before taxes | 9903 | €10,089 | €18,498 | +€8,409 | +83.3% |
| Income taxes | 67/77 | €6,500 | €5,533 | -€967 | -14.9% |
| Profit (loss) for the period | 9904 | €3,589 | €12,965 | +€9,376 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €3,589 | €12,965 | +€9,376 | +261% |
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 19 October 2026 via checked.be.