PROKINE: 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.
PROKINE
Largest movements
- Receivables within one year +€17,065
up €17,065 (+29.9%), from €57,133 to €74,198
of which Trade receivables: +€21,068
- Tangible fixed assets -€2,461
down €2,461 (-24.1%), from €10,208 to €7,747
of which Furniture and vehicles: -€1,966
- Reserves +€15,162
up €15,162 (+29.0%), from €52,329 to €67,491
- Tax, wage and social debts +€2,061
up €2,061 (+31.8%), from €6,479 to €8,540
- Other debts -€1,592
down €1,592 (-28.5%), from €5,588 to €3,996
- Gross operating margin +€7,611
up €7,611 (+42.9%), from €17,742 to €25,352
- Taxes +€4,228
up €4,228 (+394.9%), from €1,071 to €5,299
- Depreciation -€876
down €876 (-18.9%), from €4,642 to €3,766
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 | €82,987 | €98,619 | +€15,631 | +18.8% |
| Fixed assets | 21/28 | €10,356 | €7,896 | -€2,461 | -23.8% |
| Tangible fixed assets | 22/27 | €10,208 | €7,747 | -€2,461 | -24.1% |
| Plant, machinery and equipment | 23 | €5,046 | €4,736 | -€310 | -6.1% |
| Furniture and vehicles | 24 | €3,994 | €2,027 | -€1,966 | -49.2% |
| Other tangible fixed assets | 26 | €1,168 | €983 | -€185 | -15.8% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €72,631 | €90,723 | +€18,092 | +24.9% |
| Amounts receivable within one year | 40/41 | €57,133 | €74,198 | +€17,065 | +29.9% |
| Trade receivables | 40 | €53,130 | €74,198 | +€21,068 | +39.7% |
| Other amounts receivable | 41 | €4,003 | €0 | -€4,003 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,086 | €15,069 | +€983 | +7.0% |
| Deferred charges and accrued income | 490/1 | €1,413 | €1,457 | +€44 | +3.1% |
| Total equity and liabilities | 10/49 | €82,987 | €98,619 | +€15,631 | +18.8% |
| Equity | 10/15 | €70,921 | €86,083 | +€15,162 | +21.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €52,329 | €67,491 | +€15,162 | +29.0% |
| Distributable reserves | 133 | €52,329 | €67,491 | +€15,162 | +29.0% |
| Amounts payable | 17/49 | €12,067 | €12,536 | +€469 | +3.9% |
| Amounts payable within one year | 42/48 | €12,067 | €12,536 | +€469 | +3.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,479 | €8,540 | +€2,061 | +31.8% |
| Taxes | 450/3 | €6,479 | €8,540 | +€2,061 | +31.8% |
| Other amounts payable | 47/48 | €5,588 | €3,996 | -€1,592 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,642 | €3,766 | -€876 | -18.9% |
| Other operating charges | 640/8 | €1,137 | €919 | -€218 | -19.2% |
| Gross operating margin | 9900 | €17,742 | €25,352 | +€7,611 | +42.9% |
| Operating profit (loss) | 9901 | €11,962 | €20,668 | +€8,705 | +72.8% |
| Financial income | 75/76B | €9 | €8 | -€0 | -5.3% |
| Recurring financial income | 75 | €9 | €8 | -€0 | -5.3% |
| Financial charges | 65/66B | €194 | €215 | +€21 | +10.7% |
| Recurring financial charges | 65 | €194 | €215 | +€21 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €11,777 | €20,461 | +€8,684 | +73.7% |
| Income taxes | 67/77 | €1,071 | €5,299 | +€4,228 | +394.9% |
| Profit (loss) for the period | 9904 | €10,707 | €15,162 | +€4,456 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,707 | €15,162 | +€4,456 | +41.6% |
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 2 October 2026 via checked.be.