PROLOVA: 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.
PROLOVA
Largest movements
- Tangible fixed assets -€69,045
down €69,045 (-7.8%), from €883,900 to €814,855
of which Plant, machinery and equipment: -€43,170
- Receivables within one year +€27,024
up €27,024 (+26.7%), from €101,316 to €128,340
of which Trade receivables: +€18,715
- Debts after one year -€41,965
down €41,965 (-10.3%), from €405,702 to €363,738
- Profit (loss) carried forward -€10,220
down €10,220 (-8.0%), from -€127,307 to -€137,527
- Gross operating margin +€31,983
up €31,983 (+66.5%), from €48,102 to €80,084
- Depreciation -€1,907
down €1,907 (-2.4%), from €78,252 to €76,345
- Other operating charges +€1,860
up €1,860 (+22.1%), from €8,415 to €10,274
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 | €992,637 | €945,402 | -€47,235 | -4.8% |
| Fixed assets | 21/28 | €883,900 | €814,855 | -€69,045 | -7.8% |
| Tangible fixed assets | 22/27 | €883,900 | €814,855 | -€69,045 | -7.8% |
| Land and buildings | 22 | €743,796 | €717,922 | -€25,874 | -3.5% |
| Plant, machinery and equipment | 23 | €140,104 | €96,934 | -€43,170 | -30.8% |
| Current assets | 29/58 | €108,737 | €130,547 | +€21,809 | +20.1% |
| Amounts receivable within one year | 40/41 | €101,316 | €128,340 | +€27,024 | +26.7% |
| Trade receivables | 40 | €53,874 | €72,589 | +€18,715 | +34.7% |
| Other amounts receivable | 41 | €47,443 | €55,752 | +€8,309 | +17.5% |
| Cash at bank and in hand | 54/58 | €7,421 | €2,206 | -€5,215 | -70.3% |
| Total equity and liabilities | 10/49 | €992,637 | €945,402 | -€47,235 | -4.8% |
| Equity | 10/15 | €532,693 | €522,473 | -€10,220 | -1.9% |
| Contributions | 10/11 | €660,000 | €660,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,307 | -€137,527 | -€10,220 | -8.0% |
| Amounts payable | 17/49 | €459,945 | €422,929 | -€37,016 | -8.0% |
| Amounts payable after more than one year | 17 | €405,702 | €363,738 | -€41,965 | -10.3% |
| Financial debts | 170/4 | €405,702 | €363,738 | -€41,965 | -10.3% |
| Amounts payable within one year | 42/48 | €50,330 | €47,682 | -€2,647 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €41,427 | €41,965 | +€538 | +1.3% |
| Trade debts | 44 | €7,733 | €1,071 | -€6,662 | -86.1% |
| Suppliers | 440/4 | €7,733 | €1,071 | -€6,662 | -86.1% |
| Taxes, remuneration and social security | 45 | €1,170 | €4,646 | +€3,477 | +297% |
| Taxes | 450/3 | €1,170 | €4,646 | +€3,477 | +297% |
| Accrued charges and deferred income | 492/3 | €3,913 | €11,509 | +€7,596 | +194% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,252 | €76,345 | -€1,907 | -2.4% |
| Other operating charges | 640/8 | €8,415 | €10,274 | +€1,860 | +22.1% |
| Gross operating margin | 9900 | €48,102 | €80,084 | +€31,983 | +66.5% |
| Operating profit (loss) | 9901 | -€38,565 | -€6,534 | +€32,031 | +83.1% |
| Financial income | 75/76B | €2,381 | €2,107 | -€274 | -11.5% |
| Recurring financial income | 75 | €2,381 | €2,107 | -€274 | -11.5% |
| Financial charges | 65/66B | €6,390 | €5,792 | -€598 | -9.4% |
| Recurring financial charges | 65 | €6,390 | €5,792 | -€598 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€42,574 | -€10,220 | +€32,354 | +76.0% |
| Profit (loss) for the period | 9904 | -€42,574 | -€10,220 | +€32,354 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,574 | -€10,220 | +€32,354 | +76.0% |
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 13 October 2026 via checked.be.