C.L. PROCAR: 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.
C.L. PROCAR
Largest movements
- Cash +€13,677
up €13,677 (+30.9%), from €44,210 to €57,887
mainly Receivables after one year (+€9,274) and Receivables within one year (+€3,228)
- Receivables after one year -€9,274
down €9,274 (-63.8%), from €14,537 to €5,263
- Receivables within one year -€3,228
down €3,228 (-15.9%), from €20,326 to €17,098
of which Other amounts receivable: -€2,878
- Tangible fixed assets -€2,143
down €2,143 (-9.2%), from €23,347 to €21,204
of which Land and buildings: -€1,983
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,543
up €1,543 (+48.4%), from €3,186 to €4,729
- Taxes +€63
up €63, from -€14 to €49
- Other operating charges +€60
up €60 (+3.9%), from €1,556 to €1,616
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 | €105,540 | €104,611 | -€929 | -0.9% |
| Fixed assets | 21/28 | €25,215 | €23,072 | -€2,143 | -8.5% |
| Tangible fixed assets | 22/27 | €23,347 | €21,204 | -€2,143 | -9.2% |
| Land and buildings | 22 | €22,532 | €20,549 | -€1,983 | -8.8% |
| Furniture and vehicles | 24 | €815 | €655 | -€160 | -19.6% |
| Financial fixed assets | 28 | €1,868 | €1,868 | = | 0.0% |
| Current assets | 29/58 | €80,325 | €81,539 | +€1,214 | +1.5% |
| Amounts receivable after more than one year | 29 | €14,537 | €5,263 | -€9,274 | -63.8% |
| Trade receivables | 290 | €14,537 | €5,263 | -€9,274 | -63.8% |
| Amounts receivable within one year | 40/41 | €20,326 | €17,098 | -€3,228 | -15.9% |
| Trade receivables | 40 | €4,108 | €3,758 | -€350 | -8.5% |
| Other amounts receivable | 41 | €16,218 | €13,340 | -€2,878 | -17.7% |
| Cash at bank and in hand | 54/58 | €44,210 | €57,887 | +€13,677 | +30.9% |
| Deferred charges and accrued income | 490/1 | €1,252 | €1,291 | +€39 | +3.1% |
| Total equity and liabilities | 10/49 | €105,540 | €104,611 | -€929 | -0.9% |
| Equity | 10/15 | €84,103 | €84,201 | +€98 | +0.1% |
| Contributions | 10/11 | €63,750 | €63,750 | = | 0.0% |
| Capital | 10 | €63,750 | €63,750 | = | 0.0% |
| Issued capital | 100 | €63,750 | €63,750 | = | 0.0% |
| Reserves | 13 | €4,717 | €4,797 | +€80 | +1.7% |
| Non-distributable reserves | 130/1 | €4,717 | €4,797 | +€80 | +1.7% |
| Legal reserve | 130 | €4,717 | €4,797 | +€80 | +1.7% |
| Profit (loss) carried forward | 14 | €15,636 | €15,654 | +€18 | +0.1% |
| Amounts payable | 17/49 | €21,437 | €20,410 | -€1,027 | -4.8% |
| Amounts payable within one year | 42/48 | €21,437 | €20,300 | -€1,137 | -5.3% |
| Trade debts | 44 | €383 | €287 | -€96 | -25.1% |
| Suppliers | 440/4 | €383 | €287 | -€96 | -25.1% |
| Other amounts payable | 47/48 | €21,054 | €20,013 | -€1,041 | -4.9% |
| Accrued charges and deferred income | 492/3 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,143 | €2,143 | = | 0.0% |
| Other operating charges | 640/8 | €1,556 | €1,616 | +€60 | +3.9% |
| Gross operating margin | 9900 | €3,186 | €4,729 | +€1,543 | +48.4% |
| Operating profit (loss) | 9901 | -€513 | €970 | +€1,483 | |
| Financial income | 75/76B | €813 | €773 | -€40 | -4.9% |
| Recurring financial income | 75 | €813 | €773 | -€40 | -4.9% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €204 | €1,647 | +€1,443 | +707% |
| Income taxes | 67/77 | -€14 | €49 | +€63 | |
| Profit (loss) for the period | 9904 | €218 | €1,598 | +€1,380 | +633% |
| Profit (loss) for the period to be appropriated | 9905 | €218 | €1,598 | +€1,380 | +633% |
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 30 October 2026 via checked.be.