PROHEAD ENGINEERING: 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.
PROHEAD ENGINEERING
Largest movements
- Cash -€356,908
down €356,908 (-63.5%), from €562,387 to €205,479
mainly Contributions, distributions and other (-€383,800) and Other debts (-€301,733)
- Receivables within one year -€59,604
down €59,604 (-6.5%), from €910,614 to €851,010
of which Other amounts receivable: -€275,884
- Tangible fixed assets -€48,418
down €48,418 (-25.7%), from €188,213 to €139,795
of which Furniture and vehicles: -€45,189
- Other debts -€301,733
down €301,733 (-42.5%), from €709,150 to €407,416
- Trade debts -€159,808
down €159,808 (-53.5%), from €298,828 to €139,020
- Debts after one year -€44,825
down €44,825 (-46.7%), from €95,996 to €51,171
- Tax, wage and social debts +€42,215
up €42,215 (+18.8%), from €224,255 to €266,471
of which Taxes: +€25,383
- Gross operating margin -€239,767
down €239,767 (-14.7%), from €1.6m to €1.4m
- Staff costs +€85,015
up €85,015 (+12.1%), from €703,195 to €788,210
- Taxes -€70,010
down €70,010 (-31.6%), from €221,897 to €151,887
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.
Cash bridge derived
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 | €1,683,418 | €1,219,318 | -€464,100 | -27.6% |
| Fixed assets | 21/28 | €193,877 | €150,116 | -€43,761 | -22.6% |
| Intangible fixed assets | 21 | €5,664 | €10,321 | +€4,657 | +82.2% |
| Tangible fixed assets | 22/27 | €188,213 | €139,795 | -€48,418 | -25.7% |
| Plant, machinery and equipment | 23 | €12,575 | €9,741 | -€2,834 | -22.5% |
| Furniture and vehicles | 24 | €167,302 | €122,113 | -€45,189 | -27.0% |
| Other tangible fixed assets | 26 | €8,336 | €7,941 | -€395 | -4.7% |
| Current assets | 29/58 | €1,489,541 | €1,069,202 | -€420,339 | -28.2% |
| Amounts receivable within one year | 40/41 | €910,614 | €851,010 | -€59,604 | -6.5% |
| Trade receivables | 40 | €614,918 | €831,199 | +€216,280 | +35.2% |
| Other amounts receivable | 41 | €295,696 | €19,811 | -€275,884 | -93.3% |
| Cash at bank and in hand | 54/58 | €562,387 | €205,479 | -€356,908 | -63.5% |
| Deferred charges and accrued income | 490/1 | €16,539 | €12,712 | -€3,827 | -23.1% |
| Total equity and liabilities | 10/49 | €1,683,418 | €1,219,318 | -€464,100 | -27.6% |
| Equity | 10/15 | €307,835 | €307,846 | +€11 | 0.0% |
| Contributions | 10/11 | €307,809 | €307,809 | = | 0.0% |
| Reserves | 13 | €26 | €37 | +€11 | +42.0% |
| Distributable reserves | 133 | €26 | €37 | +€11 | +42.0% |
| Amounts payable | 17/49 | €1,375,583 | €911,472 | -€464,111 | -33.7% |
| Amounts payable after more than one year | 17 | €95,996 | €51,171 | -€44,825 | -46.7% |
| Financial debts | 170/4 | €95,996 | €51,171 | -€44,825 | -46.7% |
| Amounts payable within one year | 42/48 | €1,279,587 | €860,300 | -€419,287 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €47,354 | €47,394 | +€40 | +0.1% |
| Trade debts | 44 | €298,828 | €139,020 | -€159,808 | -53.5% |
| Suppliers | 440/4 | €298,828 | €139,020 | -€159,808 | -53.5% |
| Taxes, remuneration and social security | 45 | €224,255 | €266,471 | +€42,215 | +18.8% |
| Taxes | 450/3 | €111,597 | €136,980 | +€25,383 | +22.7% |
| Remuneration and social security | 454/9 | €112,658 | €129,491 | +€16,833 | +14.9% |
| Other amounts payable | 47/48 | €709,150 | €407,416 | -€301,733 | -42.5% |
| Remuneration, social security and pensions | 62 | €703,195 | €788,210 | +€85,015 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,620 | €57,305 | -€3,315 | -5.5% |
| Other operating charges | 640/8 | €5,669 | €6,152 | +€483 | +8.5% |
| Gross operating margin | 9900 | €1,631,233 | €1,391,466 | -€239,767 | -14.7% |
| Operating profit (loss) | 9901 | €861,749 | €539,798 | -€321,951 | -37.4% |
| Financial income | 75/76B | €20 | €763 | +€743 | +3713.4% |
| Recurring financial income | 75 | €20 | €763 | +€743 | +3713.4% |
| Financial charges | 65/66B | €5,864 | €4,863 | -€1,000 | -17.1% |
| Recurring financial charges | 65 | €5,864 | €4,863 | -€1,000 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €855,905 | €535,698 | -€320,207 | -37.4% |
| Income taxes | 67/77 | €221,897 | €151,887 | -€70,010 | -31.6% |
| Profit (loss) for the period | 9904 | €634,008 | €383,811 | -€250,197 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €634,008 | €383,811 | -€250,197 | -39.5% |
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 10 October 2026 via checked.be.