ProKaD: 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.
ProKaD
Largest movements
- Cash -€9,397
down €9,397 (-93.7%), from €10,024 to €627
mainly Investment in fixed assets (net) (-€10,184) and Other debts (-€1,582)
- Tangible fixed assets +€7,030
up €7,030 (+6.0%), from €116,484 to €123,514
of which Land and buildings: +€6,004
- Other debts -€1,582
down €1,582 (-1.2%), from €126,565 to €124,983
- Gross operating margin +€5,029
up €5,029 (+204.5%), from €2,459 to €7,488
- Other operating charges +€1,230
up €1,230 (+41.2%), from €2,983 to €4,213
- Depreciation +€325
up €325 (+11.5%), from €2,829 to €3,154
- Financial charges -€262
down €262 (-78.2%), from €335 to €73
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 | €126,508 | €125,391 | -€1,117 | -0.9% |
| Fixed assets | 21/28 | €116,484 | €123,514 | +€7,030 | +6.0% |
| Tangible fixed assets | 22/27 | €116,484 | €123,514 | +€7,030 | +6.0% |
| Land and buildings | 22 | €113,512 | €119,516 | +€6,004 | +5.3% |
| Plant, machinery and equipment | 23 | €2,972 | €3,998 | +€1,026 | +34.5% |
| Current assets | 29/58 | €10,024 | €1,877 | -€8,147 | -81.3% |
| Cash at bank and in hand | 54/58 | €10,024 | €627 | -€9,397 | -93.7% |
| Deferred charges and accrued income | 490/1 | - | €1,250 | +€1,250 | |
| Total equity and liabilities | 10/49 | €126,508 | €125,391 | -€1,117 | -0.9% |
| Equity | 10/15 | -€1,357 | -€1,309 | +€48 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,693 | €6,693 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,693 | €6,693 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,693 | €6,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,650 | -€26,602 | +€48 | +0.2% |
| Amounts payable | 17/49 | €127,865 | €126,700 | -€1,165 | -0.9% |
| Amounts payable within one year | 42/48 | €126,565 | €124,983 | -€1,582 | -1.2% |
| Other amounts payable | 47/48 | €126,565 | €124,983 | -€1,582 | -1.2% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,717 | +€417 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,829 | €3,154 | +€325 | +11.5% |
| Other operating charges | 640/8 | €2,983 | €4,213 | +€1,230 | +41.2% |
| Gross operating margin | 9900 | €2,459 | €7,488 | +€5,029 | +204.5% |
| Operating profit (loss) | 9901 | -€3,353 | €121 | +€3,474 | |
| Financial charges | 65/66B | €335 | €73 | -€262 | -78.2% |
| Recurring financial charges | 65 | €335 | €73 | -€262 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,688 | €48 | +€3,736 | |
| Profit (loss) for the period | 9904 | -€3,688 | €48 | +€3,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,688 | €48 | +€3,736 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.