PROKUS: 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.
PROKUS
Largest movements
- Tangible fixed assets +€211,112
up €211,112 (+231.5%), from €91,199 to €302,311
- Cash +€16,182
up €16,182 (+1210.2%), from €1,337 to €17,519
mainly Debts after one year (+€233,315) and Current portion of long-term debt (+€8,855)
- Receivables within one year +€7,396
up €7,396, from €0 to €7,396
of which Trade receivables: +€7,396
- Debts after one year +€233,315
new in 2025: €233,315
- Current portion of long-term debt +€8,855
new in 2025: €8,855
- Trade debts -€7,680
down €7,680 (-91.0%), from €8,443 to €763
- Gross operating margin +€18,122
up €18,122, from -€5,596 to €12,527
- Financial charges +€5,912
up €5,912 (+1342.2%), from €441 to €6,353
- Depreciation +€2,250
up €2,250 (+90.2%), from €2,495 to €4,746
- Financial income +€1,440
new in 2025: €1,440
of which Financial income: +€1,440
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 | €92,536 | €327,706 | +€235,170 | +254.1% |
| Fixed assets | 21/28 | €91,199 | €302,311 | +€211,112 | +231.5% |
| Tangible fixed assets | 22/27 | €91,199 | €302,311 | +€211,112 | +231.5% |
| Land and buildings | 22 | €91,199 | €302,311 | +€211,112 | +231.5% |
| Current assets | 29/58 | €1,337 | €25,396 | +€24,058 | +1799.3% |
| Amounts receivable within one year | 40/41 | €0 | €7,396 | +€7,396 | |
| Trade receivables | 40 | - | €7,396 | +€7,396 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,337 | €17,519 | +€16,182 | +1210.2% |
| Deferred charges and accrued income | 490/1 | - | €480 | +€480 | |
| Total equity and liabilities | 10/49 | €92,536 | €327,706 | +€235,170 | +254.1% |
| Equity | 10/15 | €74,486 | €74,969 | +€484 | +0.6% |
| Contributions | 10/11 | €200,794 | €200,794 | = | 0.0% |
| Reserves | 13 | €20,079 | €20,079 | = | 0.0% |
| Distributable reserves | 133 | €20,079 | €20,079 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,387 | -€145,904 | +€484 | +0.3% |
| Amounts payable | 17/49 | €18,051 | €252,737 | +€234,686 | +1300.2% |
| Amounts payable after more than one year | 17 | - | €233,315 | +€233,315 | |
| Financial debts | 170/4 | - | €233,315 | +€233,315 | |
| Amounts payable within one year | 42/48 | €18,051 | €19,422 | +€1,372 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,855 | +€8,855 | |
| Trade debts | 44 | €8,443 | €763 | -€7,680 | -91.0% |
| Suppliers | 440/4 | €8,443 | €763 | -€7,680 | -91.0% |
| Other amounts payable | 47/48 | €9,608 | €9,804 | +€197 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,495 | €4,746 | +€2,250 | +90.2% |
| Other operating charges | 640/8 | €2,321 | €2,384 | +€63 | +2.7% |
| Gross operating margin | 9900 | -€5,596 | €12,527 | +€18,122 | |
| Operating profit (loss) | 9901 | -€10,412 | €5,397 | +€15,809 | |
| Financial income | 75/76B | - | €1,440 | +€1,440 | |
| Recurring financial income | 75 | - | €1,440 | +€1,440 | |
| Non-recurring financial income | 76B | - | €1,440 | +€1,440 | |
| Financial charges | 65/66B | €441 | €6,353 | +€5,912 | +1342.2% |
| Recurring financial charges | 65 | €441 | €6,353 | +€5,912 | +1342.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,853 | €484 | +€11,336 | |
| Profit (loss) for the period | 9904 | -€10,853 | €484 | +€11,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,853 | €484 | +€11,336 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.