ESDEE PROCOM: 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.
ESDEE PROCOM
Largest movements
- Receivables within one year +€14,413
up €14,413 (+64.9%), from €22,222 to €36,634
of which Trade receivables: +€13,344
- Cash -€14,128
down €14,128 (-18.9%), from €74,682 to €60,554
mainly Receivables within one year (-€14,413) and Investment in fixed assets (net) (-€14,220)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Tangible fixed assets +€2,975
new in 2025: €2,975
- Trade debts +€24,677
up €24,677 (+1,925%), from €1,282 to €25,959
of which Suppliers: +€24,498
- Provisions -€7,500
no longer reported in 2025 (was €7,500)
- Tax, wage and social debts -€6,530
down €6,530 (-78.4%), from €8,330 to €1,800
of which Taxes: -€6,530
- Reserves +€2,129
up €2,129 (+5.0%), from €42,329 to €44,458
of which Distributable reserves: +€2,129
- Other debts +€1,908
up €1,908 (+38.6%), from €4,942 to €6,850
- Gross operating margin -€33,472
down €33,472, from €31,855 to -€1,617
- Financial income +€8,578
up €8,578 (+175,068%), from €5 to €8,583
of which Financial income: +€8,578
- Taxes -€8,088
down €8,088 (-71.6%), from €11,295 to €3,207
- Depreciation +€667
up €667 (+115%), from €578 to €1,245
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 | €96,904 | €110,163 | +€13,260 | +13.7% |
| Fixed assets | 21/28 | - | €12,975 | +€12,975 | |
| Tangible fixed assets | 22/27 | - | €2,975 | +€2,975 | |
| Plant, machinery and equipment | 23 | - | €2,975 | +€2,975 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €96,904 | €97,188 | +€285 | +0.3% |
| Amounts receivable within one year | 40/41 | €22,222 | €36,634 | +€14,413 | +64.9% |
| Trade receivables | 40 | €19,367 | €32,711 | +€13,344 | +68.9% |
| Other amounts receivable | 41 | €2,854 | €3,923 | +€1,068 | +37.4% |
| Cash at bank and in hand | 54/58 | €74,682 | €60,554 | -€14,128 | -18.9% |
| Total equity and liabilities | 10/49 | €96,904 | €110,163 | +€13,260 | +13.7% |
| Equity | 10/15 | €70,438 | €71,734 | +€1,296 | +1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,329 | €44,458 | +€2,129 | +5.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,469 | €42,598 | +€2,129 | +5.3% |
| Profit (loss) carried forward | 14 | €15,709 | €14,876 | -€833 | -5.3% |
| Provisions and deferred taxes | 16 | €7,500 | - | -€7,500 | |
| Provisions for liabilities and charges | 160/5 | €7,500 | - | -€7,500 | |
| Major repairs and maintenance | 162 | €7,500 | - | -€7,500 | |
| Amounts payable | 17/49 | €18,965 | €38,429 | +€19,464 | +103% |
| Amounts payable within one year | 42/48 | €16,610 | €36,700 | +€20,090 | +121% |
| Current portion of amounts payable after more than one year | 42 | €2,055 | €2,091 | +€35 | +1.7% |
| Trade debts | 44 | €1,282 | €25,959 | +€24,677 | +1,925% |
| Suppliers | 440/4 | €1,282 | €25,780 | +€24,498 | +1,911% |
| Bills of exchange payable | 441 | - | €179 | +€179 | |
| Taxes, remuneration and social security | 45 | €8,330 | €1,800 | -€6,530 | -78.4% |
| Taxes | 450/3 | €6,530 | - | -€6,530 | |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €4,942 | €6,850 | +€1,908 | +38.6% |
| Accrued charges and deferred income | 492/3 | €2,356 | €1,729 | -€626 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €1,245 | +€667 | +115% |
| Other operating charges | 640/8 | €163 | - | -€163 | |
| Gross operating margin | 9900 | €31,855 | -€1,617 | -€33,472 | |
| Operating profit (loss) | 9901 | €31,114 | -€2,862 | -€33,976 | |
| Financial income | 75/76B | €5 | €8,583 | +€8,578 | +175,068% |
| Recurring financial income | 75 | €5 | €8,583 | +€8,578 | +175,068% |
| Non-recurring financial income | 76B | €5 | €8,583 | +€8,578 | +175,068% |
| Financial charges | 65/66B | €171 | €385 | +€213 | +124% |
| Recurring financial charges | 65 | €171 | €385 | +€213 | +124% |
| Profit (loss) for the period before taxes | 9903 | €30,948 | €5,337 | -€25,611 | -82.8% |
| Income taxes | 67/77 | €11,295 | €3,207 | -€8,088 | -71.6% |
| Profit (loss) for the period | 9904 | €19,653 | €2,129 | -€17,523 | -89.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,653 | €2,129 | -€17,523 | -89.2% |
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 14 October 2026 via checked.be.