PROHEVA: 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.
PROHEVA
Largest movements
- Cash +€4,585
up €4,585 (+58.1%), from €7,886 to €12,472
mainly Other debts (+€15,000) and Depreciation (+€1,225)
- Other debts +€15,000
up €15,000 (+4.3%), from €351,892 to €366,892
- Profit (loss) carried forward -€8,131
down €8,131 (-19.2%), from -€42,383 to -€50,514
- Gross operating margin -€945
down €945 (-17.8%), from -€5,299 to -€6,245
- Depreciation -€538
down €538 (-30.5%), from €1,762 to €1,225
- Financial charges +€200
new in 2025: €200
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 | €329,693 | €336,538 | +€6,845 | +2.1% |
| Fixed assets | 21/28 | €1,748 | €523 | -€1,225 | -70.1% |
| Tangible fixed assets | 22/27 | €1,748 | €523 | -€1,225 | -70.1% |
| Furniture and vehicles | 24 | €1,748 | €523 | -€1,225 | -70.1% |
| Current assets | 29/58 | €327,946 | €336,015 | +€8,069 | +2.5% |
| Stocks and contracts in progress | 3 | €320,060 | €320,060 | = | 0.0% |
| Stocks | 30/36 | €320,060 | €320,060 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €2,984 | +€2,984 | |
| Trade receivables | 40 | - | €1,341 | +€1,341 | |
| Other amounts receivable | 41 | - | €1,643 | +€1,643 | |
| Cash at bank and in hand | 54/58 | €7,886 | €12,472 | +€4,585 | +58.1% |
| Deferred charges and accrued income | 490/1 | - | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €329,693 | €336,538 | +€6,845 | +2.1% |
| Equity | 10/15 | -€22,383 | -€30,514 | -€8,131 | -36.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,383 | -€50,514 | -€8,131 | -19.2% |
| Amounts payable | 17/49 | €352,076 | €367,052 | +€14,976 | +4.3% |
| Amounts payable within one year | 42/48 | €352,076 | €367,052 | +€14,976 | +4.3% |
| Trade debts | 44 | €184 | €160 | -€24 | -13.1% |
| Suppliers | 440/4 | €184 | €160 | -€24 | -13.1% |
| Other amounts payable | 47/48 | €351,892 | €366,892 | +€15,000 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,762 | €1,225 | -€538 | -30.5% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€5,299 | -€6,245 | -€945 | -17.8% |
| Operating profit (loss) | 9901 | -€7,511 | -€7,931 | -€420 | -5.6% |
| Financial charges | 65/66B | - | €200 | +€200 | |
| Recurring financial charges | 65 | - | €200 | +€200 | |
| Profit (loss) for the period before taxes | 9903 | -€7,511 | -€8,131 | -€620 | -8.3% |
| Profit (loss) for the period | 9904 | -€7,511 | -€8,131 | -€620 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,511 | -€8,131 | -€620 | -8.3% |
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 10 October 2026 via checked.be.