PROSTUK: 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.
PROSTUK
Largest movements
- Receivables within one year -€30,425
down €30,425 (-43.6%), from €69,754 to €39,329
of which Other amounts receivable: -€20,983
- Cash +€13,538
up €13,538 (+12.6%), from €107,376 to €120,914
- Stocks and contracts -€9,847
no longer reported in 2024 (was €9,847)
- Profit (loss) carried forward -€14,726
down €14,726 (-69.8%), from -€21,089 to -€35,815
- Other debts -€7,800
down €7,800 (-75.5%), from €10,335 to €2,535
- Short-term financial debts -€5,000
no longer reported in 2024 (was €5,000)
- Accrued charges and deferred income +€4,486
new in 2024: €4,486
- Trade debts -€3,637
no longer reported in 2024 (was €3,637)
- Gross operating margin +€3,322
up €3,322 (+39.2%), from -€8,467 to -€5,145
- Depreciation -€929
down €929 (-99.2%), from €936 to €8
- Financial charges -€739
down €739 (-85.6%), from €864 to €125
- Other operating charges -€588
down €588 (-34.7%), from €1,693 to €1,105
- Financial income -€516
down €516 (-91.5%), from €564 to €48
of which Non-recurring financial income: -€500
From the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,273 | €160,244 | -€27,030 | -14.4% |
| Fixed assets | 21/28 | €295 | - | -€295 | |
| Tangible fixed assets | 22/27 | €295 | - | -€295 | |
| Plant, machinery and equipment | 23 | €295 | - | -€295 | |
| Current assets | 29/58 | €186,978 | €160,244 | -€26,734 | -14.3% |
| Stocks and contracts in progress | 3 | €9,847 | - | -€9,847 | |
| Stocks | 30/36 | €9,847 | - | -€9,847 | |
| Amounts receivable within one year | 40/41 | €69,754 | €39,329 | -€30,425 | -43.6% |
| Trade receivables | 40 | €18,417 | €8,976 | -€9,442 | -51.3% |
| Other amounts receivable | 41 | €51,337 | €30,353 | -€20,983 | -40.9% |
| Cash at bank and in hand | 54/58 | €107,376 | €120,914 | +€13,538 | +12.6% |
| Total equity and liabilities | 10/49 | €187,273 | €160,244 | -€27,030 | -14.4% |
| Equity | 10/15 | €167,948 | €153,222 | -€14,726 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,437 | €170,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,900 | €4,900 | = | 0.0% |
| Distributable reserves | 133 | €163,677 | €163,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,089 | -€35,815 | -€14,726 | -69.8% |
| Amounts payable | 17/49 | €19,326 | €7,022 | -€12,304 | -63.7% |
| Amounts payable within one year | 42/48 | €19,326 | €2,535 | -€16,791 | -86.9% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €3,637 | - | -€3,637 | |
| Suppliers | 440/4 | €3,637 | - | -€3,637 | |
| Taxes, remuneration and social security | 45 | €353 | - | -€353 | |
| Taxes | 450/3 | €353 | - | -€353 | |
| Other amounts payable | 47/48 | €10,335 | €2,535 | -€7,800 | -75.5% |
| Accrued charges and deferred income | 492/3 | - | €4,486 | +€4,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €8 | -€929 | -99.2% |
| Other operating charges | 640/8 | €1,693 | €1,105 | -€588 | -34.7% |
| Non-recurring operating charges | 66A | €9,957 | - | -€9,957 | |
| Gross operating margin | 9900 | -€8,467 | -€5,145 | +€3,322 | +39.2% |
| Operating profit (loss) | 9901 | -€21,054 | -€6,258 | +€14,795 | +70.3% |
| Financial income | 75/76B | €564 | €48 | -€516 | -91.5% |
| Recurring financial income | 75 | €64 | €48 | -€16 | -24.9% |
| Non-recurring financial income | 76B | €500 | - | -€500 | |
| Financial charges | 65/66B | €864 | €125 | -€739 | -85.6% |
| Recurring financial charges | 65 | €864 | €125 | -€739 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,354 | -€6,335 | +€15,019 | +70.3% |
| Income taxes | 67/77 | -€265 | €14 | +€279 | |
| Profit (loss) for the period | 9904 | -€21,089 | -€6,349 | +€14,740 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,089 | -€6,349 | +€14,740 | +69.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.