PRO K'ONCEPT: 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.
What changed
PRO K'ONCEPT
NACE 90.391, Promotion and organisation of arts and performing arts events
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€57,283
2024 · €85,661-€28,378
Equity
€692,155
2024 · €634,872+€57,283
Cash
€14,330
2024 · €1,939+€12,391
Balance sheet total
€2.2m
2024 · €2.1m+€79,750
Largest movements
Assets
- Receivables after one year +€149,638
up €149,638 (+20.7%), from €724,355 to €873,993
- Tangible fixed assets -€43,406
down €43,406 (-10.7%), from €406,325 to €362,919
of which Furniture and vehicles: -€21,943
- Stocks and contracts -€26,049
down €26,049 (-12.6%), from €207,029 to €180,981
Equity and liabilities
- Debts after one year -€147,628
down €147,628 (-23.3%), from €634,559 to €486,932
- Short-term financial debts +€118,669
up €118,669 (+1,874%), from €6,332 to €125,000
- Reserves +€57,283
up €57,283 (+116%), from €49,460 to €106,743
- Accrued charges and deferred income +€37,018
up €37,018 (+41.7%), from €88,833 to €125,851
- Trade debts -€32,577
down €32,577 (-20.3%), from €160,632 to €128,055
Income statement
- Gross operating margin -€21,501
down €21,501 (-9.6%), from €225,125 to €203,625
- Other operating charges +€15,385
up €15,385 (+102%), from €15,082 to €30,466
- Financial charges -€5,392
down €5,392 (-10.1%), from €53,300 to €47,907
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.
Result 2024
€85,661
Gross operating margin
-€21,501
Depreciation
-€348
Write-downs
+€1,835
Other operating charges
-€15,385
Financial income
+€35
Financial charges
+€5,392
Taxes
+€1,593
Result 2025
€57,283
raises the resultlowers the result
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.
From operations
+€35,919
Investment
€0
Financing
-€23,528
Cash 2024
€1,939
From operations (derived)
+€35,919
Net result for the year
+€57,283
Depreciation
+€43,406
Receivables after one year
-€149,638
Stocks and contracts
+€26,049
Receivables within one year
+€11,741
Deferred charges and accrued income
+€1,083
Trade debts
-€32,577
Tax, wage and social debts
+€3,735
Advances received
+€19,628
Other debts
+€18,191
Accrued charges and deferred income
+€37,018
Financing
-€23,528
Debts after one year
-€147,628
Current portion of long-term debt
+€5,432
Short-term financial debts
+€118,669
Cash 2025
€14,330
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,089,277 | €2,169,027 | +€79,750 | +3.8% |
| Fixed assets | 21/28 | €1,050,925 | €1,007,519 | -€43,406 | -4.1% |
| Tangible fixed assets | 22/27 | €406,325 | €362,919 | -€43,406 | -10.7% |
| Land and buildings | 22 | €325,315 | €306,892 | -€18,423 | -5.7% |
| Plant, machinery and equipment | 23 | €5,093 | €2,563 | -€2,530 | -49.7% |
| Furniture and vehicles | 24 | €71,469 | €49,525 | -€21,943 | -30.7% |
| Other tangible fixed assets | 26 | €4,449 | €3,938 | -€510 | -11.5% |
| Financial fixed assets | 28 | €644,600 | €644,600 | = | 0.0% |
| Current assets | 29/58 | €1,038,352 | €1,161,508 | +€123,156 | +11.9% |
| Amounts receivable after more than one year | 29 | €724,355 | €873,993 | +€149,638 | +20.7% |
| Other amounts receivable | 291 | €724,355 | €873,993 | +€149,638 | +20.7% |
| Stocks and contracts in progress | 3 | €207,029 | €180,981 | -€26,049 | -12.6% |
| Stocks | 30/36 | €207,029 | €180,981 | -€26,049 | -12.6% |
| Amounts receivable within one year | 40/41 | €100,191 | €88,450 | -€11,741 | -11.7% |
| Trade receivables | 40 | €23,730 | €13,552 | -€10,178 | -42.9% |
| Other amounts receivable | 41 | €76,461 | €74,898 | -€1,563 | -2.0% |
| Cash at bank and in hand | 54/58 | €1,939 | €14,330 | +€12,391 | +639% |
| Deferred charges and accrued income | 490/1 | €4,837 | €3,754 | -€1,083 | -22.4% |
| Total equity and liabilities | 10/49 | €2,089,277 | €2,169,027 | +€79,750 | +3.8% |
| Equity | 10/15 | €634,872 | €692,155 | +€57,283 | +9.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €49,460 | €106,743 | +€57,283 | +116% |
| Distributable reserves | 133 | €49,460 | €106,743 | +€57,283 | +116% |
| Profit (loss) carried forward | 14 | €565,412 | €565,412 | = | 0.0% |
| Amounts payable | 17/49 | €1,454,405 | €1,476,871 | +€22,467 | +1.5% |
| Amounts payable after more than one year | 17 | €634,559 | €486,932 | -€147,628 | -23.3% |
| Financial debts | 170/4 | €634,559 | €486,932 | -€147,628 | -23.3% |
| Amounts payable within one year | 42/48 | €731,013 | €864,089 | +€133,076 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €139,654 | €145,086 | +€5,432 | +3.9% |
| Financial debts | 43 | €6,332 | €125,000 | +€118,669 | +1,874% |
| Credit institutions | 430/8 | €6,332 | €125,000 | +€118,669 | +1,874% |
| Trade debts | 44 | €160,632 | €128,055 | -€32,577 | -20.3% |
| Suppliers | 440/4 | €160,632 | €128,055 | -€32,577 | -20.3% |
| Advances received on contracts in progress | 46 | - | €19,628 | +€19,628 | |
| Taxes, remuneration and social security | 45 | €49,863 | €53,598 | +€3,735 | +7.5% |
| Taxes | 450/3 | €49,863 | €53,598 | +€3,735 | +7.5% |
| Other amounts payable | 47/48 | €374,532 | €392,723 | +€18,191 | +4.9% |
| Accrued charges and deferred income | 492/3 | €88,833 | €125,851 | +€37,018 | +41.7% |
| Non-recurring operating income | 76A | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,058 | €43,406 | +€348 | +0.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,006 | €1,172 | -€1,835 | -61.0% |
| Other operating charges | 640/8 | €15,082 | €30,466 | +€15,385 | +102% |
| Gross operating margin | 9900 | €225,125 | €203,625 | -€21,501 | -9.6% |
| Operating profit (loss) | 9901 | €163,979 | €128,580 | -€35,399 | -21.6% |
| Financial income | 75/76B | €0 | €36 | +€35 | +17,740% |
| Recurring financial income | 75 | €0 | €36 | +€35 | +17,740% |
| Financial charges | 65/66B | €53,300 | €47,907 | -€5,392 | -10.1% |
| Recurring financial charges | 65 | €53,300 | €47,907 | -€5,392 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €110,679 | €80,708 | -€29,971 | -27.1% |
| Income taxes | 67/77 | €25,018 | €23,425 | -€1,593 | -6.4% |
| Profit (loss) for the period | 9904 | €85,661 | €57,283 | -€28,378 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,661 | €57,283 | -€28,378 | -33.1% |
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 26 October 2026 via checked.be.