A&F PROCONCEPT: 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.
A&F PROCONCEPT
Largest movements
- Tangible fixed assets +€153,726
up €153,726 (+894%), from €17,204 to €170,930
of which Land and buildings: +€167,204
- Receivables within one year +€25,485
up €25,485 (+108%), from €23,549 to €49,034
of which Other amounts receivable: +€18,928
- Cash -€16,639
down €16,639 (-14.7%), from €113,519 to €96,880
mainly Investment in fixed assets (net) (-€161,371) and Receivables within one year (-€25,485)
- Debts after one year +€172,275
new in 2025: €172,275
- Tax, wage and social debts -€19,310
down €19,310 (-59.9%), from €32,245 to €12,935
- Profit (loss) carried forward +€10,358
up €10,358 (+10.7%), from €96,776 to €107,133
- Trade debts -€7,463
down €7,463 (-32.4%), from €23,047 to €15,583
- Current portion of long-term debt +€6,601
new in 2025: €6,601
- Gross operating margin +€19,697
up €19,697 (+115%), from €17,201 to €36,898
- Financial charges +€6,134
up €6,134 (+6,043%), from €102 to €6,235
- Depreciation +€6,092
up €6,092 (+392%), from €1,553 to €7,645
- Taxes +€4,137
up €4,137 (+94.1%), from €4,397 to €8,534
- Other operating charges +€1,393
up €1,393 (+104%), from €1,345 to €2,738
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 | €158,642 | €319,442 | +€160,800 | +101% |
| Fixed assets | 21/28 | €19,454 | €173,180 | +€153,726 | +790% |
| Tangible fixed assets | 22/27 | €17,204 | €170,930 | +€153,726 | +894% |
| Land and buildings | 22 | - | €167,204 | +€167,204 | |
| Plant, machinery and equipment | 23 | - | €1,950 | +€1,950 | |
| Furniture and vehicles | 24 | €17,204 | €1,776 | -€15,428 | -89.7% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €139,189 | €146,263 | +€7,074 | +5.1% |
| Amounts receivable within one year | 40/41 | €23,549 | €49,034 | +€25,485 | +108% |
| Trade receivables | 40 | €22,370 | €28,927 | +€6,557 | +29.3% |
| Other amounts receivable | 41 | €1,179 | €20,108 | +€18,928 | +1,605% |
| Cash at bank and in hand | 54/58 | €113,519 | €96,880 | -€16,639 | -14.7% |
| Deferred charges and accrued income | 490/1 | €2,120 | €348 | -€1,772 | -83.6% |
| Total equity and liabilities | 10/49 | €158,642 | €319,442 | +€160,800 | +101% |
| Equity | 10/15 | €98,776 | €109,133 | +€10,358 | +10.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,776 | €107,133 | +€10,358 | +10.7% |
| Amounts payable | 17/49 | €59,867 | €210,309 | +€150,442 | +251% |
| Amounts payable after more than one year | 17 | - | €172,275 | +€172,275 | |
| Financial debts | 170/4 | - | €172,275 | +€172,275 | |
| Amounts payable within one year | 42/48 | €59,867 | €38,034 | -€21,833 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,601 | +€6,601 | |
| Financial debts | 43 | €2,852 | €17 | -€2,834 | -99.4% |
| Credit institutions | 430/8 | €2,852 | €17 | -€2,834 | -99.4% |
| Trade debts | 44 | €23,047 | €15,583 | -€7,463 | -32.4% |
| Suppliers | 440/4 | €23,047 | €15,583 | -€7,463 | -32.4% |
| Taxes, remuneration and social security | 45 | €32,245 | €12,935 | -€19,310 | -59.9% |
| Taxes | 450/3 | €32,245 | €12,935 | -€19,310 | -59.9% |
| Other amounts payable | 47/48 | €1,723 | €2,897 | +€1,173 | +68.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,553 | €7,645 | +€6,092 | +392% |
| Other operating charges | 640/8 | €1,345 | €2,738 | +€1,393 | +104% |
| Non-recurring operating charges | 66A | - | €1,388 | +€1,388 | |
| Gross operating margin | 9900 | €17,201 | €36,898 | +€19,697 | +115% |
| Operating profit (loss) | 9901 | €14,303 | €25,127 | +€10,824 | +75.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €102 | €6,235 | +€6,134 | +6,043% |
| Recurring financial charges | 65 | €102 | €6,235 | +€6,134 | +6,043% |
| Profit (loss) for the period before taxes | 9903 | €14,201 | €18,892 | +€4,690 | +33.0% |
| Income taxes | 67/77 | €4,397 | €8,534 | +€4,137 | +94.1% |
| Profit (loss) for the period | 9904 | €9,805 | €10,358 | +€553 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,805 | €10,358 | +€553 | +5.6% |
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 26 October 2026 via checked.be.