PROKOP SK: 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.
PROKOP SK
Largest movements
- Cash +€23,393
up €23,393 (+50.8%), from €46,092 to €69,485
mainly Depreciation (+€21,319) and Tax, wage and social debts (+€11,262)
- Tangible fixed assets -€21,319
down €21,319 (-95.1%), from €22,414 to €1,095
of which Furniture and vehicles: -€20,957
- Deferred charges and accrued income +€1,024
up €1,024 (+52.8%), from €1,938 to €2,962
- Tax, wage and social debts +€11,262
up €11,262 (+101%), from €11,138 to €22,400
of which Remuneration and social security: +€11,977
- Profit (loss) carried forward -€10,007
down €10,007 (-44.8%), from -€22,351 to -€32,358
- Debts after one year -€6,205
down €6,205 (-47.0%), from €13,201 to €6,996
- Other debts +€5,219
up €5,219 (+12.4%), from €41,996 to €47,215
- Trade debts +€3,298
up €3,298 (+214%), from €1,543 to €4,841
- Gross operating margin -€7,861
down €7,861 (-26.1%), from €30,084 to €22,222
- Taxes -€1,276
no longer reported in 2025 (was €1,276)
- Depreciation -€956
down €956 (-4.3%), from €22,276 to €21,319
- Staff costs +€898
up €898 (+12.2%), from €7,338 to €8,236
- Other operating charges -€330
down €330 (-22.5%), from €1,468 to €1,137
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.
Derived cash bridge
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 | €97,315 | €99,418 | +€2,103 | +2.2% |
| Fixed assets | 21/28 | €22,414 | €1,095 | -€21,319 | -95.1% |
| Tangible fixed assets | 22/27 | €22,414 | €1,095 | -€21,319 | -95.1% |
| Plant, machinery and equipment | 23 | €363 | - | -€363 | |
| Furniture and vehicles | 24 | €22,052 | €1,095 | -€20,957 | -95.0% |
| Current assets | 29/58 | €74,901 | €98,323 | +€23,423 | +31.3% |
| Amounts receivable within one year | 40/41 | €26,870 | €25,877 | -€994 | -3.7% |
| Trade receivables | 40 | €21,693 | €25,877 | +€4,184 | +19.3% |
| Other amounts receivable | 41 | €5,177 | - | -€5,177 | |
| Cash at bank and in hand | 54/58 | €46,092 | €69,485 | +€23,393 | +50.8% |
| Deferred charges and accrued income | 490/1 | €1,938 | €2,962 | +€1,024 | +52.8% |
| Total equity and liabilities | 10/49 | €97,315 | €99,418 | +€2,103 | +2.2% |
| Equity | 10/15 | €20,009 | €10,002 | -€10,007 | -50.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,160 | €36,160 | = | 0.0% |
| 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 | €34,300 | €34,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,351 | -€32,358 | -€10,007 | -44.8% |
| Amounts payable | 17/49 | €77,306 | €89,416 | +€12,110 | +15.7% |
| Amounts payable after more than one year | 17 | €13,201 | €6,996 | -€6,205 | -47.0% |
| Financial debts | 170/4 | €13,201 | €6,996 | -€6,205 | -47.0% |
| Amounts payable within one year | 42/48 | €64,105 | €82,420 | +€18,315 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €5,972 | €6,205 | +€233 | +3.9% |
| Financial debts | 43 | €3,456 | €1,760 | -€1,696 | -49.1% |
| Credit institutions | 430/8 | €3,456 | €1,760 | -€1,696 | -49.1% |
| Trade debts | 44 | €1,543 | €4,841 | +€3,298 | +214% |
| Suppliers | 440/4 | €1,543 | €4,841 | +€3,298 | +214% |
| Taxes, remuneration and social security | 45 | €11,138 | €22,400 | +€11,262 | +101% |
| Taxes | 450/3 | €10,514 | €9,799 | -€715 | -6.8% |
| Remuneration and social security | 454/9 | €624 | €12,601 | +€11,977 | +1,919% |
| Other amounts payable | 47/48 | €41,996 | €47,215 | +€5,219 | +12.4% |
| Remuneration, social security and pensions | 62 | €7,338 | €8,236 | +€898 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,276 | €21,319 | -€956 | -4.3% |
| Other operating charges | 640/8 | €1,468 | €1,137 | -€330 | -22.5% |
| Non-recurring operating charges | 66A | - | €750 | +€750 | |
| Gross operating margin | 9900 | €30,084 | €22,222 | -€7,861 | -26.1% |
| Operating profit (loss) | 9901 | -€998 | -€9,220 | -€8,222 | -824% |
| Financial income | 75/76B | €17 | €0 | -€17 | -99.9% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -99.9% |
| Financial charges | 65/66B | €927 | €787 | -€140 | -15.1% |
| Recurring financial charges | 65 | €927 | €787 | -€140 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,908 | -€10,007 | -€8,099 | -425% |
| Income taxes | 67/77 | €1,276 | - | -€1,276 | |
| Profit (loss) for the period | 9904 | -€3,184 | -€10,007 | -€6,823 | -214% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,184 | -€10,007 | -€6,823 | -214% |
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 20 October 2026 via checked.be.