PROLUCS: 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.
PROLUCS
Largest movements
- Stocks and contracts +€313,853
up €313,853 (+35.3%), from €890,231 to €1.2m
- Cash -€52,414
down €52,414 (-78.4%), from €66,871 to €14,457
mainly Stocks and contracts (-€313,853) and Net result for the year (-€10,622)
- Other debts +€285,000
new in 2025: €285,000
- Gross operating margin -€3,956
down €3,956 (-84.0%), from -€4,707 to -€8,663
- Financial charges +€797
up €797 (+1,814%), from €44 to €841
- Other operating charges +€473
up €473 (+73.3%), from €645 to €1,118
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 | €983,875 | €1,257,139 | +€273,264 | +27.8% |
| Current assets | 29/58 | €983,875 | €1,257,139 | +€273,264 | +27.8% |
| Stocks and contracts in progress | 3 | €890,231 | €1,204,083 | +€313,853 | +35.3% |
| Stocks | 30/36 | €890,231 | €1,204,083 | +€313,853 | +35.3% |
| Amounts receivable within one year | 40/41 | €26,773 | €33,587 | +€6,813 | +25.4% |
| Trade receivables | 40 | - | €433 | +€433 | |
| Other amounts receivable | 41 | €26,773 | €33,153 | +€6,380 | +23.8% |
| Cash at bank and in hand | 54/58 | €66,871 | €14,457 | -€52,414 | -78.4% |
| Deferred charges and accrued income | 490/1 | - | €5,012 | +€5,012 | |
| Total equity and liabilities | 10/49 | €983,875 | €1,257,139 | +€273,264 | +27.8% |
| Equity | 10/15 | €982,716 | €972,093 | -€10,622 | -1.1% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,284 | -€27,907 | -€10,622 | -61.5% |
| Amounts payable | 17/49 | €1,159 | €285,046 | +€283,887 | +24,494% |
| Amounts payable within one year | 42/48 | €59 | €285,046 | +€284,987 | +483,029% |
| Trade debts | 44 | €59 | €46 | -€13 | -22.3% |
| Suppliers | 440/4 | €59 | €46 | -€13 | -22.3% |
| Other amounts payable | 47/48 | - | €285,000 | +€285,000 | |
| Accrued charges and deferred income | 492/3 | €1,100 | €0 | -€1,100 | -100% |
| Other operating charges | 640/8 | €645 | €1,118 | +€473 | +73.3% |
| Gross operating margin | 9900 | -€4,707 | -€8,663 | -€3,956 | -84.0% |
| Operating profit (loss) | 9901 | -€5,352 | -€9,781 | -€4,429 | -82.7% |
| Financial charges | 65/66B | €44 | €841 | +€797 | +1,814% |
| Recurring financial charges | 65 | €44 | €841 | +€797 | +1,814% |
| Profit (loss) for the period before taxes | 9903 | -€5,396 | -€10,622 | -€5,226 | -96.8% |
| Profit (loss) for the period | 9904 | -€5,396 | -€10,622 | -€5,226 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,396 | -€10,622 | -€5,226 | -96.8% |
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 14 October 2026 via checked.be.