PROKAM: 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.
PROKAM
Largest movements
- Tangible fixed assets -€5,083
down €5,083 (-46.3%), from €10,971 to €5,888
of which Furniture and vehicles: -€4,500
- Cash -€4,268
down €4,268 (-36.6%), from €11,650 to €7,382
mainly Debts after one year (-€4,725) and Tax, wage and social debts (-€3,565)
- Receivables within one year -€1,341
down €1,341 (-24.4%), from €5,492 to €4,151
of which Trade receivables: -€2,689
- Debts after one year -€4,725
no longer reported in 2025 (was €4,725)
- Tax, wage and social debts -€3,565
down €3,565 (-70.4%), from €5,062 to €1,497
of which Remuneration and social security: -€2,233
- Other debts -€2,075
down €2,075 (-35.4%), from €5,856 to €3,781
- Trade debts -€852
no longer reported in 2025 (was €852)
- Gross operating margin +€1,783
up €1,783 (+21.5%), from €8,293 to €10,076
- Taxes +€389
up €389 (+36.9%), from €1,054 to €1,443
- Depreciation +€161
up €161 (+3.3%), from €4,923 to €5,083
- Financial charges -€153
down €153 (-30.8%), from €498 to €344
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 | €31,338 | €20,564 | -€10,774 | -34.4% |
| Fixed assets | 21/28 | €13,071 | €7,988 | -€5,083 | -38.9% |
| Tangible fixed assets | 22/27 | €10,971 | €5,888 | -€5,083 | -46.3% |
| Plant, machinery and equipment | 23 | €1,971 | €1,388 | -€583 | -29.6% |
| Furniture and vehicles | 24 | €9,000 | €4,500 | -€4,500 | -50.0% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €18,267 | €12,577 | -€5,691 | -31.2% |
| Amounts receivable within one year | 40/41 | €5,492 | €4,151 | -€1,341 | -24.4% |
| Trade receivables | 40 | €5,124 | €2,435 | -€2,689 | -52.5% |
| Other amounts receivable | 41 | €368 | €1,716 | +€1,348 | +366.3% |
| Cash at bank and in hand | 54/58 | €11,650 | €7,382 | -€4,268 | -36.6% |
| Deferred charges and accrued income | 490/1 | €1,125 | €1,044 | -€82 | -7.3% |
| Total equity and liabilities | 10/49 | €31,338 | €20,564 | -€10,774 | -34.4% |
| Equity | 10/15 | €10,288 | €10,562 | +€275 | +2.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,288 | €7,562 | +€275 | +3.8% |
| Distributable reserves | 133 | €7,288 | €7,562 | +€275 | +3.8% |
| Amounts payable | 17/49 | €21,051 | €10,002 | -€11,049 | -52.5% |
| Amounts payable after more than one year | 17 | €4,725 | - | -€4,725 | |
| Financial debts | 170/4 | €4,725 | - | -€4,725 | |
| Amounts payable within one year | 42/48 | €16,326 | €10,002 | -€6,324 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €4,556 | €4,725 | +€168 | +3.7% |
| Trade debts | 44 | €852 | - | -€852 | |
| Suppliers | 440/4 | €852 | - | -€852 | |
| Taxes, remuneration and social security | 45 | €5,062 | €1,497 | -€3,565 | -70.4% |
| Taxes | 450/3 | €2,829 | €1,497 | -€1,332 | -47.1% |
| Remuneration and social security | 454/9 | €2,233 | - | -€2,233 | |
| Other amounts payable | 47/48 | €5,856 | €3,781 | -€2,075 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,923 | €5,083 | +€161 | +3.3% |
| Other operating charges | 640/8 | €1,291 | €1,331 | +€40 | +3.1% |
| Gross operating margin | 9900 | €8,293 | €10,076 | +€1,783 | +21.5% |
| Operating profit (loss) | 9901 | €2,080 | €3,662 | +€1,582 | +76.1% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €498 | €344 | -€153 | -30.8% |
| Recurring financial charges | 65 | €498 | €344 | -€153 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €1,630 | €3,317 | +€1,687 | +103.5% |
| Income taxes | 67/77 | €1,054 | €1,443 | +€389 | +36.9% |
| Profit (loss) for the period | 9904 | €576 | €1,875 | +€1,298 | +225.4% |
| Profit (loss) for the period to be appropriated | 9905 | €576 | €1,875 | +€1,298 | +225.4% |
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 9 October 2026 via checked.be.