PROKOPTO: 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.
PROKOPTO
Largest movements
- Current investments -€124,831
down €124,831 (-23.7%), from €525,967 to €401,136
- Cash +€23,143
up €23,143 (+68.6%), from €33,743 to €56,886
mainly Current investments (+€124,831) and Depreciation (+€23,196)
- Debts after one year -€41,614
down €41,614 (-53.6%), from €77,631 to €36,017
- Profit (loss) carried forward -€37,361
down €37,361 (-60.2%), from €62,069 to €24,708
- Trade debts -€23,928
down €23,928 (-96.4%), from €24,823 to €895
- Turnover -€89,344
no longer reported in 2025 (was €89,344)
- Purchases and services -€71,960
no longer reported in 2025 (was €71,960)
- Gross operating margin -€48,938
down €48,938, from €39,606 to -€9,332
- Depreciation -€9,757
down €9,757 (-29.6%), from €32,953 to €23,196
- Financial charges -€1,381
down €1,381 (-25.5%), from €5,426 to €4,045
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 | €1,149,308 | €1,046,915 | -€102,392 | -8.9% |
| Fixed assets | 21/28 | €576,707 | €581,270 | +€4,562 | +0.8% |
| Tangible fixed assets | 22/27 | €576,707 | €581,270 | +€4,562 | +0.8% |
| Land and buildings | 22 | €543,634 | €524,344 | -€19,290 | -3.5% |
| Furniture and vehicles | 24 | €24,115 | €48,480 | +€24,366 | +101.0% |
| Other tangible fixed assets | 26 | €8,959 | €8,445 | -€513 | -5.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €572,600 | €465,645 | -€106,955 | -18.7% |
| Amounts receivable within one year | 40/41 | €9,560 | €5,670 | -€3,891 | -40.7% |
| Trade receivables | 40 | €0 | €5,263 | +€5,263 | |
| Other amounts receivable | 41 | €9,560 | €407 | -€9,154 | -95.7% |
| Current investments | 50/53 | €525,967 | €401,136 | -€124,831 | -23.7% |
| Cash at bank and in hand | 54/58 | €33,743 | €56,886 | +€23,143 | +68.6% |
| Deferred charges and accrued income | 490/1 | €3,329 | €1,954 | -€1,375 | -41.3% |
| Total equity and liabilities | 10/49 | €1,149,308 | €1,046,915 | -€102,392 | -8.9% |
| Equity | 10/15 | €493,621 | €456,260 | -€37,361 | -7.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €412,552 | €412,552 | = | 0.0% |
| Distributable reserves | 133 | €412,552 | €412,552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,069 | €24,708 | -€37,361 | -60.2% |
| Amounts payable | 17/49 | €655,686 | €590,655 | -€65,031 | -9.9% |
| Amounts payable after more than one year | 17 | €77,631 | €36,017 | -€41,614 | -53.6% |
| Financial debts | 170/4 | €77,631 | €36,017 | -€41,614 | -53.6% |
| Amounts payable within one year | 42/48 | €578,055 | €554,638 | -€23,417 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €46,622 | €41,614 | -€5,008 | -10.7% |
| Financial debts | 43 | €131 | €191 | +€60 | +45.5% |
| Credit institutions | 430/8 | €131 | €191 | +€60 | +45.5% |
| Trade debts | 44 | €24,823 | €895 | -€23,928 | -96.4% |
| Suppliers | 440/4 | €24,823 | €895 | -€23,928 | -96.4% |
| Taxes, remuneration and social security | 45 | €2,250 | €10,049 | +€7,799 | +346.6% |
| Taxes | 450/3 | €2,250 | €10,049 | +€7,799 | +346.6% |
| Other amounts payable | 47/48 | €504,229 | €501,889 | -€2,339 | -0.5% |
| Turnover | 70 | €89,344 | - | -€89,344 | |
| Non-recurring operating income | 76A | €0 | €323 | +€323 | |
| Goods, raw materials, services and sundry goods | 60/61 | €71,960 | - | -€71,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,953 | €23,196 | -€9,757 | -29.6% |
| Other operating charges | 640/8 | €1,946 | €2,507 | +€561 | +28.8% |
| Non-recurring operating charges | 66A | - | €699 | +€699 | |
| Gross operating margin | 9900 | €39,606 | -€9,332 | -€48,938 | |
| Operating profit (loss) | 9901 | €4,707 | -€35,734 | -€40,441 | |
| Financial income | 75/76B | €1,570 | €2,874 | +€1,305 | +83.1% |
| Recurring financial income | 75 | €1,570 | €2,874 | +€1,305 | +83.1% |
| Financial charges | 65/66B | €5,426 | €4,045 | -€1,381 | -25.5% |
| Recurring financial charges | 65 | €5,426 | €4,045 | -€1,381 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €850 | -€36,906 | -€37,755 | |
| Income taxes | 67/77 | €1,183 | €455 | -€728 | -61.5% |
| Profit (loss) for the period | 9904 | -€333 | -€37,361 | -€37,028 | -11103.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€333 | -€37,361 | -€37,028 | -11103.7% |
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 5 October 2026 via checked.be.