Prora: 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.
Prora
Largest movements
- Stocks and contracts -€92,689
down €92,689 (-75.2%), from €123,203 to €30,514
- Receivables within one year -€48,173
down €48,173 (-14.0%), from €344,877 to €296,704
of which Trade receivables: -€80,245
- Cash +€31,355
up €31,355 (+4.9%), from €635,448 to €666,804
mainly Stocks and contracts (+€92,689) and Receivables within one year (+€48,173)
- Other debts -€170,000
no longer reported in 2024 (was €170,000)
- Trade debts +€30,463
up €30,463 (+7.7%), from €396,348 to €426,812
- Profit (loss) carried forward +€20,177
up €20,177 (+12.2%), from €164,998 to €185,176
- Gross operating margin -€274,128
down €274,128 (-66.7%), from €411,262 to €137,135
- Taxes -€25,393
down €25,393 (-65.1%), from €39,000 to €13,607
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,115,439 | €1,005,361 | -€110,078 | -9.9% |
| Fixed assets | 21/28 | €7,466 | €5,499 | -€1,967 | -26.4% |
| Tangible fixed assets | 22/27 | €3,191 | €1,224 | -€1,967 | -61.6% |
| Furniture and vehicles | 24 | €3,191 | €1,224 | -€1,967 | -61.6% |
| Financial fixed assets | 28 | €4,275 | €4,275 | = | 0.0% |
| Current assets | 29/58 | €1,107,973 | €999,862 | -€108,111 | -9.8% |
| Stocks and contracts in progress | 3 | €123,203 | €30,514 | -€92,689 | -75.2% |
| Stocks | 30/36 | €123,203 | €30,514 | -€92,689 | -75.2% |
| Amounts receivable within one year | 40/41 | €344,877 | €296,704 | -€48,173 | -14.0% |
| Trade receivables | 40 | €328,520 | €248,276 | -€80,245 | -24.4% |
| Other amounts receivable | 41 | €16,357 | €48,429 | +€32,072 | +196% |
| Cash at bank and in hand | 54/58 | €635,448 | €666,804 | +€31,355 | +4.9% |
| Deferred charges and accrued income | 490/1 | €4,444 | €5,840 | +€1,396 | +31.4% |
| Total equity and liabilities | 10/49 | €1,115,439 | €1,005,361 | -€110,078 | -9.9% |
| Equity | 10/15 | €495,198 | €515,376 | +€20,177 | +4.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €268,200 | €268,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €262,000 | €262,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,998 | €185,176 | +€20,177 | +12.2% |
| Amounts payable | 17/49 | €620,241 | €489,985 | -€130,255 | -21.0% |
| Amounts payable within one year | 42/48 | €620,241 | €489,985 | -€130,255 | -21.0% |
| Trade debts | 44 | €396,348 | €426,812 | +€30,463 | +7.7% |
| Suppliers | 440/4 | €396,348 | €426,812 | +€30,463 | +7.7% |
| Taxes, remuneration and social security | 45 | €53,893 | €63,174 | +€9,281 | +17.2% |
| Taxes | 450/3 | €39,750 | €48,819 | +€9,069 | +22.8% |
| Remuneration and social security | 454/9 | €14,143 | €14,355 | +€212 | +1.5% |
| Other amounts payable | 47/48 | €170,000 | - | -€170,000 | |
| Remuneration, social security and pensions | 62 | €91,151 | €93,553 | +€2,402 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,967 | €1,967 | = | 0.0% |
| Other operating charges | 640/8 | €4,794 | €3,827 | -€967 | -20.2% |
| Non-recurring operating charges | 66A | - | €3,670 | +€3,670 | |
| Gross operating margin | 9900 | €411,262 | €137,135 | -€274,128 | -66.7% |
| Operating profit (loss) | 9901 | €313,351 | €34,118 | -€279,233 | -89.1% |
| Financial income | 75/76B | €288 | - | -€288 | |
| Recurring financial income | 75 | €288 | - | -€288 | |
| Financial charges | 65/66B | €216 | €333 | +€117 | +54.3% |
| Recurring financial charges | 65 | €216 | €333 | +€117 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €313,423 | €33,784 | -€279,638 | -89.2% |
| Income taxes | 67/77 | €39,000 | €13,607 | -€25,393 | -65.1% |
| Profit (loss) for the period | 9904 | €274,423 | €20,177 | -€254,246 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €274,423 | €20,177 | -€254,246 | -92.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.