I-PROCAS: 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.
I-PROCAS
Largest movements
- Cash -€72,040
down €72,040 (-41.4%), from €173,851 to €101,811
mainly Contributions, distributions and other (-€125,138) and Investment in fixed assets (net) (-€56,807)
- Receivables within one year -€51,547
down €51,547 (-51.7%), from €99,724 to €48,178
of which Other amounts receivable: -€42,739
- Tangible fixed assets +€46,184
up €46,184 (+489.2%), from €9,442 to €55,626
of which Furniture and vehicles: +€45,715
- Reserves -€69,424
down €69,424 (-28.0%), from €248,059 to €178,635
of which Distributable reserves: -€69,424
- Accrued charges and deferred income -€10,587
down €10,587 (-85.5%), from €12,386 to €1,800
- Depreciation +€7,350
up €7,350 (+224.6%), from €3,273 to €10,623
- Financial income -€3,314
down €3,314 (-91.6%), from €3,619 to €306
- Taxes -€2,899
down €2,899 (-11.3%), from €25,578 to €22,679
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 | €286,672 | €208,122 | -€78,550 | -27.4% |
| Fixed assets | 21/28 | €10,645 | €56,829 | +€46,184 | +433.9% |
| Tangible fixed assets | 22/27 | €9,442 | €55,626 | +€46,184 | +489.2% |
| Plant, machinery and equipment | 23 | €6,527 | €6,997 | +€470 | +7.2% |
| Furniture and vehicles | 24 | €2,914 | €48,629 | +€45,715 | +1568.6% |
| Financial fixed assets | 28 | €1,203 | €1,203 | = | 0.0% |
| Current assets | 29/58 | €276,027 | €151,293 | -€124,734 | -45.2% |
| Amounts receivable within one year | 40/41 | €99,724 | €48,178 | -€51,547 | -51.7% |
| Trade receivables | 40 | €50,547 | €41,740 | -€8,807 | -17.4% |
| Other amounts receivable | 41 | €49,177 | €6,438 | -€42,739 | -86.9% |
| Cash at bank and in hand | 54/58 | €173,851 | €101,811 | -€72,040 | -41.4% |
| Deferred charges and accrued income | 490/1 | €2,452 | €1,304 | -€1,148 | -46.8% |
| Total equity and liabilities | 10/49 | €286,672 | €208,122 | -€78,550 | -27.4% |
| Equity | 10/15 | €254,259 | €184,835 | -€69,424 | -27.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €248,059 | €178,635 | -€69,424 | -28.0% |
| Tax-exempt reserves | 132 | €12,172 | €12,172 | = | 0.0% |
| Distributable reserves | 133 | €235,887 | €166,463 | -€69,424 | -29.4% |
| Amounts payable | 17/49 | €32,412 | €23,287 | -€9,125 | -28.2% |
| Amounts payable within one year | 42/48 | €20,026 | €21,488 | +€1,462 | +7.3% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €344 | €24 | -€319 | -92.9% |
| Suppliers | 440/4 | €344 | €24 | -€319 | -92.9% |
| Taxes, remuneration and social security | 45 | €19,682 | €21,457 | +€1,775 | +9.0% |
| Taxes | 450/3 | €16,882 | €21,457 | +€4,575 | +27.1% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Accrued charges and deferred income | 492/3 | €12,386 | €1,800 | -€10,587 | -85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,273 | €10,623 | +€7,350 | +224.6% |
| Other operating charges | 640/8 | €972 | €654 | -€318 | -32.7% |
| Gross operating margin | 9900 | €89,859 | €90,095 | +€236 | +0.3% |
| Operating profit (loss) | 9901 | €85,614 | €78,818 | -€6,796 | -7.9% |
| Financial income | 75/76B | €3,619 | €306 | -€3,314 | -91.6% |
| Recurring financial income | 75 | €3,619 | €306 | -€3,314 | -91.6% |
| Financial charges | 65/66B | €657 | €731 | +€74 | +11.3% |
| Recurring financial charges | 65 | €657 | €731 | +€74 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €88,577 | €78,393 | -€10,184 | -11.5% |
| Income taxes | 67/77 | €25,578 | €22,679 | -€2,899 | -11.3% |
| Profit (loss) for the period | 9904 | €62,999 | €55,714 | -€7,285 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,999 | €55,714 | -€7,285 | -11.6% |
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 10 October 2026 via checked.be.