PROKES: 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.
PROKES
Largest movements
- Tangible fixed assets +€218,639
up €218,639 (+113.2%), from €193,085 to €411,724
of which Furniture and vehicles: +€174,177
- Receivables within one year +€52,085
up €52,085 (+284.2%), from €18,328 to €70,414
of which Other amounts receivable: +€38,487
- Stocks and contracts +€47,855
up €47,855 (+12.4%), from €387,490 to €435,345
- Debts after one year +€138,860
up €138,860 (+44.8%), from €309,925 to €448,785
of which Financial debts: +€138,860
- Current portion of long-term debt +€96,686
up €96,686 (+415.3%), from €23,282 to €119,968
- Trade debts +€41,834
up €41,834 (+40.9%), from €102,321 to €144,155
- Reserves +€22,212
up €22,212 (+26.3%), from €84,462 to €106,674
of which Distributable reserves: +€22,212
- Other debts +€17,397
up €17,397 (+30.1%), from €57,779 to €75,176
- Gross operating margin +€25,503
up €25,503 (+42.2%), from €60,495 to €85,998
- Other operating charges -€4,864
down €4,864 (-52.0%), from €9,354 to €4,490
- Financial charges +€4,550
up €4,550 (+48.2%), from €9,450 to €14,000
- Taxes +€2,320
new in 2025: €2,320
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 | €625,450 | €944,105 | +€318,655 | +50.9% |
| Fixed assets | 21/28 | €193,085 | €411,724 | +€218,639 | +113.2% |
| Tangible fixed assets | 22/27 | €193,085 | €411,724 | +€218,639 | +113.2% |
| Land and buildings | 22 | €129,030 | €142,442 | +€13,412 | +10.4% |
| Plant, machinery and equipment | 23 | €37,490 | €68,541 | +€31,051 | +82.8% |
| Furniture and vehicles | 24 | €26,565 | €200,742 | +€174,177 | +655.7% |
| Current assets | 29/58 | €432,365 | €532,381 | +€100,016 | +23.1% |
| Stocks and contracts in progress | 3 | €387,490 | €435,345 | +€47,855 | +12.4% |
| Stocks | 30/36 | €387,490 | €435,345 | +€47,855 | +12.4% |
| Amounts receivable within one year | 40/41 | €18,328 | €70,414 | +€52,085 | +284.2% |
| Trade receivables | 40 | €12,589 | €26,188 | +€13,599 | +108.0% |
| Other amounts receivable | 41 | €5,739 | €44,226 | +€38,487 | +670.6% |
| Cash at bank and in hand | 54/58 | €26,125 | €24,880 | -€1,246 | -4.8% |
| Deferred charges and accrued income | 490/1 | €422 | €1,742 | +€1,320 | +313.0% |
| Total equity and liabilities | 10/49 | €625,450 | €944,105 | +€318,655 | +50.9% |
| Equity | 10/15 | €103,062 | €125,274 | +€22,212 | +21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,462 | €106,674 | +€22,212 | +26.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €82,602 | €104,814 | +€22,212 | +26.9% |
| Amounts payable | 17/49 | €522,388 | €818,831 | +€296,443 | +56.7% |
| Amounts payable after more than one year | 17 | €309,925 | €448,785 | +€138,860 | +44.8% |
| Financial debts | 170/4 | €225,611 | €364,471 | +€138,860 | +61.5% |
| Other amounts payable | 178/9 | €84,314 | €84,314 | = | 0.0% |
| Amounts payable within one year | 42/48 | €212,463 | €370,046 | +€157,583 | +74.2% |
| Current portion of amounts payable after more than one year | 42 | €23,282 | €119,968 | +€96,686 | +415.3% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €102,321 | €144,155 | +€41,834 | +40.9% |
| Suppliers | 440/4 | €102,321 | €144,155 | +€41,834 | +40.9% |
| Taxes, remuneration and social security | 45 | €4,080 | €5,747 | +€1,667 | +40.8% |
| Taxes | 450/3 | €4,080 | €5,747 | +€1,667 | +40.8% |
| Other amounts payable | 47/48 | €57,779 | €75,176 | +€17,397 | +30.1% |
| Non-recurring operating income | 76A | - | €22,071 | +€22,071 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,211 | €42,976 | +€765 | +1.8% |
| Other operating charges | 640/8 | €9,354 | €4,490 | -€4,864 | -52.0% |
| Gross operating margin | 9900 | €60,495 | €85,998 | +€25,503 | +42.2% |
| Operating profit (loss) | 9901 | €8,930 | €38,532 | +€29,602 | +331.5% |
| Financial charges | 65/66B | €9,450 | €14,000 | +€4,550 | +48.2% |
| Recurring financial charges | 65 | €9,450 | €14,000 | +€4,550 | +48.2% |
| Profit (loss) for the period before taxes | 9903 | -€520 | €24,532 | +€25,051 | |
| Income taxes | 67/77 | - | €2,320 | +€2,320 | |
| Profit (loss) for the period | 9904 | -€520 | €22,212 | +€22,731 | |
| Profit (loss) for the period to be appropriated | 9905 | -€520 | €22,212 | +€22,731 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.