PRO-STUKA: 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.
PRO-STUKA
Largest movements
- Receivables within one year +€5,687
up €5,687 (+275%), from €2,066 to €7,752
of which Trade receivables: +€5,741
- Tangible fixed assets -€1,639
down €1,639 (-21.2%), from €7,722 to €6,082
of which Furniture and vehicles: -€1,000
- Cash -€1,295
down €1,295 (-40.9%), from €3,169 to €1,874
mainly Receivables within one year (-€5,687) and Other debts (-€2,200)
- Profit (loss) carried forward +€2,356
up €2,356 (+1.4%), from -€162,692 to -€160,336
- Other debts -€2,200
down €2,200 (-1.4%), from €154,315 to €152,115
- Accrued charges and deferred income +€2,140
new in 2025: €2,140
- Trade debts +€433
up €433 (+10.9%), from €3,961 to €4,394
- Gross operating margin -€9,288
down €9,288 (-56.9%), from €16,318 to €7,029
- Other operating charges -€4,521
down €4,521 (-65.1%), from €6,948 to €2,428
- Depreciation -€712
down €712 (-30.3%), from €2,351 to €1,639
- Financial charges +€223
up €223 (+90.8%), from €246 to €469
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 | €14,456 | €17,193 | +€2,737 | +18.9% |
| Fixed assets | 21/28 | €8,772 | €7,132 | -€1,639 | -18.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,722 | €6,082 | -€1,639 | -21.2% |
| Land and buildings | 22 | €475 | €450 | -€25 | -5.3% |
| Plant, machinery and equipment | 23 | €2,247 | €1,633 | -€615 | -27.3% |
| Furniture and vehicles | 24 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €5,684 | €10,060 | +€4,376 | +77.0% |
| Amounts receivable within one year | 40/41 | €2,066 | €7,752 | +€5,687 | +275% |
| Trade receivables | 40 | €600 | €6,341 | +€5,741 | +957% |
| Other amounts receivable | 41 | €1,466 | €1,411 | -€55 | -3.7% |
| Cash at bank and in hand | 54/58 | €3,169 | €1,874 | -€1,295 | -40.9% |
| Deferred charges and accrued income | 490/1 | €450 | €434 | -€16 | -3.5% |
| Total equity and liabilities | 10/49 | €14,456 | €17,193 | +€2,737 | +18.9% |
| Equity | 10/15 | -€144,092 | -€141,736 | +€2,356 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,692 | -€160,336 | +€2,356 | +1.4% |
| Amounts payable | 17/49 | €158,548 | €158,929 | +€381 | +0.2% |
| Amounts payable within one year | 42/48 | €158,548 | €156,788 | -€1,759 | -1.1% |
| Trade debts | 44 | €3,961 | €4,394 | +€433 | +10.9% |
| Suppliers | 440/4 | €3,961 | €4,394 | +€433 | +10.9% |
| Taxes, remuneration and social security | 45 | €271 | €279 | +€8 | +3.0% |
| Taxes | 450/3 | €271 | €279 | +€8 | +3.0% |
| Other amounts payable | 47/48 | €154,315 | €152,115 | -€2,200 | -1.4% |
| Accrued charges and deferred income | 492/3 | - | €2,140 | +€2,140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,351 | €1,639 | -€712 | -30.3% |
| Other operating charges | 640/8 | €6,948 | €2,428 | -€4,521 | -65.1% |
| Gross operating margin | 9900 | €16,318 | €7,029 | -€9,288 | -56.9% |
| Operating profit (loss) | 9901 | €7,018 | €2,962 | -€4,056 | -57.8% |
| Financial income | 75/76B | €0 | €4 | +€4 | +38,400% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +38,400% |
| Financial charges | 65/66B | €246 | €469 | +€223 | +90.8% |
| Recurring financial charges | 65 | €246 | €469 | +€223 | +90.8% |
| Profit (loss) for the period before taxes | 9903 | €6,772 | €2,497 | -€4,275 | -63.1% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.9% |
| Profit (loss) for the period | 9904 | €6,633 | €2,356 | -€4,277 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,633 | €2,356 | -€4,277 | -64.5% |
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 22 October 2026 via checked.be.