PROHERPER LABS: 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.
PROHERPER LABS
Largest movements
- Intangible fixed assets +€27,893
up €27,893 (+221%), from €12,604 to €40,497
- Cash -€14,497
down €14,497 (-45.3%), from €31,987 to €17,490
mainly Investment in fixed assets (net) (-€44,986) and Tax, wage and social debts (-€4,148)
- Receivables within one year +€3,115
up €3,115 (+146%), from €2,129 to €5,244
of which Trade receivables: +€1,985
- Financial fixed assets +€2,985
new in 2025: €2,985
- Deferred charges and accrued income +€1,504
up €1,504 (+690%), from €218 to €1,723
- Reserves +€14,970
up €14,970 (+30.3%), from €49,469 to €64,438
- Trade debts +€9,398
up €9,398 (+709%), from €1,325 to €10,724
- Tax, wage and social debts -€4,148
down €4,148 (-69.8%), from €5,945 to €1,797
- Depreciation +€10,909
up €10,909 (+295%), from €3,701 to €14,610
- Gross operating margin +€3,430
up €3,430 (+11.4%), from €29,983 to €33,412
- Other operating charges +€933
up €933 (+155%), from €603 to €1,537
- Taxes +€892
up €892 (+826%), from €108 to €1,000
- Financial charges +€655
up €655 (+92.0%), from €711 to €1,366
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 | €61,739 | €82,237 | +€20,499 | +33.2% |
| Formation expenses | 20 | €772 | €386 | -€386 | -50.0% |
| Fixed assets | 21/28 | €26,633 | €57,395 | +€30,762 | +116% |
| Intangible fixed assets | 21 | €12,604 | €40,497 | +€27,893 | +221% |
| Tangible fixed assets | 22/27 | €14,029 | €13,913 | -€116 | -0.8% |
| Plant, machinery and equipment | 23 | €14,029 | €13,913 | -€116 | -0.8% |
| Financial fixed assets | 28 | - | €2,985 | +€2,985 | |
| Current assets | 29/58 | €34,334 | €24,457 | -€9,877 | -28.8% |
| Amounts receivable within one year | 40/41 | €2,129 | €5,244 | +€3,115 | +146% |
| Trade receivables | 40 | - | €1,985 | +€1,985 | |
| Other amounts receivable | 41 | €2,129 | €3,258 | +€1,130 | +53.1% |
| Cash at bank and in hand | 54/58 | €31,987 | €17,490 | -€14,497 | -45.3% |
| Deferred charges and accrued income | 490/1 | €218 | €1,723 | +€1,504 | +690% |
| Total equity and liabilities | 10/49 | €61,739 | €82,237 | +€20,499 | +33.2% |
| Equity | 10/15 | €54,469 | €69,438 | +€14,970 | +27.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,469 | €64,438 | +€14,970 | +30.3% |
| Distributable reserves | 133 | €49,469 | €64,438 | +€14,970 | +30.3% |
| Amounts payable | 17/49 | €7,270 | €12,799 | +€5,529 | +76.1% |
| Amounts payable within one year | 42/48 | €7,270 | €12,521 | +€5,251 | +72.2% |
| Trade debts | 44 | €1,325 | €10,724 | +€9,398 | +709% |
| Suppliers | 440/4 | €1,325 | €10,724 | +€9,398 | +709% |
| Taxes, remuneration and social security | 45 | €5,945 | €1,797 | -€4,148 | -69.8% |
| Taxes | 450/3 | €5,945 | €1,797 | -€4,148 | -69.8% |
| Accrued charges and deferred income | 492/3 | - | €279 | +€279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,701 | €14,610 | +€10,909 | +295% |
| Other operating charges | 640/8 | €603 | €1,537 | +€933 | +155% |
| Gross operating margin | 9900 | €29,983 | €33,412 | +€3,430 | +11.4% |
| Operating profit (loss) | 9901 | €25,678 | €17,266 | -€8,412 | -32.8% |
| Financial income | 75/76B | €0 | €70 | +€70 | +697,700% |
| Recurring financial income | 75 | €0 | €70 | +€70 | +697,700% |
| Financial charges | 65/66B | €711 | €1,366 | +€655 | +92.0% |
| Recurring financial charges | 65 | €711 | €1,366 | +€655 | +92.0% |
| Profit (loss) for the period before taxes | 9903 | €24,967 | €15,970 | -€8,997 | -36.0% |
| Income taxes | 67/77 | €108 | €1,000 | +€892 | +826% |
| Profit (loss) for the period | 9904 | €24,859 | €14,970 | -€9,889 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,859 | €14,970 | -€9,889 | -39.8% |
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 27 October 2026 via checked.be.