PRO KOS: 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.
PRO KOS
Largest movements
- Tangible fixed assets +€51,081
up €51,081 (+515.9%), from €9,900 to €60,981
of which Furniture and vehicles: +€31,645
- Receivables within one year +€39,041
up €39,041 (+1609.7%), from €2,425 to €41,467
of which Trade receivables: +€33,753
- Cash +€1,778
up €1,778 (+1012.4%), from €176 to €1,954
mainly Net result for the year (+€29,242) and Trade debts (+€26,646)
- Profit (loss) carried forward +€29,242
up €29,242, from -€22,883 to €6,358
- Trade debts +€26,646
up €26,646 (+115.9%), from €22,997 to €49,643
- Other debts +€25,530
up €25,530 (+353.1%), from €7,230 to €32,759
- Tax, wage and social debts +€7,991
new in 2024: €7,991
- Advances received +€2,799
up €2,799 (+127.2%), from €2,201 to €5,000
- Turnover +€305,365
new in 2024: €305,365
- Purchases and services +€251,124
new in 2024: €251,124
- Gross operating margin +€76,008
up €76,008, from -€20,744 to €55,264
- Depreciation +€16,615
up €16,615 (+6395.2%), from €260 to €16,875
- Taxes +€7,991
new in 2024: €7,991
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,544 | €104,752 | +€92,208 | +735.1% |
| Fixed assets | 21/28 | €9,900 | €60,981 | +€51,081 | +515.9% |
| Tangible fixed assets | 22/27 | €9,900 | €60,981 | +€51,081 | +515.9% |
| Plant, machinery and equipment | 23 | - | €19,436 | +€19,436 | |
| Furniture and vehicles | 24 | €9,900 | €41,545 | +€31,645 | +319.6% |
| Current assets | 29/58 | €2,643 | €43,771 | +€41,128 | +1556.0% |
| Amounts receivable within one year | 40/41 | €2,425 | €41,467 | +€39,041 | +1609.7% |
| Trade receivables | 40 | - | €33,753 | +€33,753 | |
| Other amounts receivable | 41 | €2,425 | €7,713 | +€5,288 | +218.0% |
| Cash at bank and in hand | 54/58 | €176 | €1,954 | +€1,778 | +1012.4% |
| Deferred charges and accrued income | 490/1 | €42 | €351 | +€309 | +731.1% |
| Total equity and liabilities | 10/49 | €12,544 | €104,752 | +€92,208 | +735.1% |
| Equity | 10/15 | -€19,883 | €9,358 | +€29,242 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,883 | €6,358 | +€29,242 | |
| Amounts payable | 17/49 | €32,427 | €95,394 | +€62,966 | +194.2% |
| Amounts payable within one year | 42/48 | €32,427 | €95,394 | +€62,966 | +194.2% |
| Trade debts | 44 | €22,997 | €49,643 | +€26,646 | +115.9% |
| Suppliers | 440/4 | €22,997 | €49,643 | +€26,646 | +115.9% |
| Advances received on contracts in progress | 46 | €2,201 | €5,000 | +€2,799 | +127.2% |
| Taxes, remuneration and social security | 45 | - | €7,991 | +€7,991 | |
| Taxes | 450/3 | - | €7,991 | +€7,991 | |
| Other amounts payable | 47/48 | €7,230 | €32,759 | +€25,530 | +353.1% |
| Turnover | 70 | - | €305,365 | +€305,365 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €251,124 | +€251,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €16,875 | +€16,615 | +6395.2% |
| Other operating charges | 640/8 | €2,191 | €1,026 | -€1,165 | -53.2% |
| Gross operating margin | 9900 | -€20,744 | €55,264 | +€76,008 | |
| Operating profit (loss) | 9901 | -€23,195 | €37,362 | +€60,557 | |
| Financial income | 75/76B | €367 | €21 | -€346 | -94.2% |
| Recurring financial income | 75 | €367 | €21 | -€346 | -94.2% |
| Financial charges | 65/66B | €56 | €151 | +€95 | +170.1% |
| Recurring financial charges | 65 | €56 | €151 | +€95 | +170.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,883 | €37,233 | +€60,116 | |
| Income taxes | 67/77 | - | €7,991 | +€7,991 | |
| Profit (loss) for the period | 9904 | -€22,883 | €29,242 | +€52,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,883 | €29,242 | +€52,125 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.