PROTYPO: 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.
PROTYPO
Largest movements
- Cash +€15,935
up €15,935 (+18.7%), from €84,998 to €100,934
mainly Net result for the year (+€70,861) and Deferred charges and accrued income (+€5,338)
- Deferred charges and accrued income -€5,338
down €5,338 (-21.2%), from €25,162 to €19,823
- Receivables within one year +€4,759
up €4,759 (+13.7%), from €34,725 to €39,485
of which Trade receivables: +€5,837
- Tangible fixed assets -€3,330
down €3,330 (-24.3%), from €13,712 to €10,382
of which Land and buildings: -€1,800
- Reserves +€8,486
up €8,486 (+7.0%), from €121,922 to €130,408
- Other debts +€5,285
up €5,285 (+93.2%), from €5,670 to €10,955
- Tax, wage and social debts -€2,315
down €2,315 (-19.9%), from €11,612 to €9,297
- Gross operating margin +€8,283
up €8,283 (+9.6%), from €86,183 to €94,466
- Other operating charges -€2,352
down €2,352 (-70.6%), from €3,331 to €979
- Taxes +€1,867
up €1,867 (+10.8%), from €17,362 to €19,229
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 | €158,597 | €170,624 | +€12,027 | +7.6% |
| Fixed assets | 21/28 | €13,712 | €10,382 | -€3,330 | -24.3% |
| Tangible fixed assets | 22/27 | €13,712 | €10,382 | -€3,330 | -24.3% |
| Land and buildings | 22 | €9,295 | €7,495 | -€1,800 | -19.4% |
| Plant, machinery and equipment | 23 | €1,960 | €1,306 | -€653 | -33.3% |
| Furniture and vehicles | 24 | €2,457 | €1,580 | -€876 | -35.7% |
| Current assets | 29/58 | €144,885 | €160,242 | +€15,356 | +10.6% |
| Amounts receivable within one year | 40/41 | €34,725 | €39,485 | +€4,759 | +13.7% |
| Trade receivables | 40 | €30,265 | €36,102 | +€5,837 | +19.3% |
| Other amounts receivable | 41 | €4,460 | €3,382 | -€1,078 | -24.2% |
| Cash at bank and in hand | 54/58 | €84,998 | €100,934 | +€15,935 | +18.7% |
| Deferred charges and accrued income | 490/1 | €25,162 | €19,823 | -€5,338 | -21.2% |
| Total equity and liabilities | 10/49 | €158,597 | €170,624 | +€12,027 | +7.6% |
| Equity | 10/15 | €140,522 | €149,008 | +€8,486 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,922 | €130,408 | +€8,486 | +7.0% |
| Distributable reserves | 133 | €121,922 | €130,408 | +€8,486 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,075 | €21,615 | +€3,541 | +19.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,075 | €21,615 | +€3,541 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €625 | €0 | -€625 | -100.0% |
| Financial debts | 43 | €11 | €0 | -€11 | -100.0% |
| Credit institutions | 430/8 | €11 | €0 | -€11 | -100.0% |
| Trade debts | 44 | €157 | €1,364 | +€1,206 | +766.8% |
| Suppliers | 440/4 | €157 | €1,364 | +€1,206 | +766.8% |
| Taxes, remuneration and social security | 45 | €11,612 | €9,297 | -€2,315 | -19.9% |
| Taxes | 450/3 | €11,612 | €9,297 | -€2,315 | -19.9% |
| Other amounts payable | 47/48 | €5,670 | €10,955 | +€5,285 | +93.2% |
| Non-recurring operating income | 76A | €905 | €0 | -€905 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,934 | €3,330 | +€395 | +13.5% |
| Other operating charges | 640/8 | €3,331 | €979 | -€2,352 | -70.6% |
| Gross operating margin | 9900 | €86,183 | €94,466 | +€8,283 | +9.6% |
| Operating profit (loss) | 9901 | €79,917 | €90,158 | +€10,240 | +12.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €180 | €68 | -€112 | -62.3% |
| Recurring financial charges | 65 | €180 | €68 | -€112 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €79,737 | €90,090 | +€10,353 | +13.0% |
| Income taxes | 67/77 | €17,362 | €19,229 | +€1,867 | +10.8% |
| Profit (loss) for the period | 9904 | €62,375 | €70,861 | +€8,486 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,375 | €70,861 | +€8,486 | +13.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.