LR ProCon: 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.
LR ProCon
Largest movements
- Receivables within one year +€35,358
up €35,358 (+89.2%), from €39,623 to €74,981
of which Other amounts receivable: +€21,189
- Deferred charges and accrued income +€16,251
up €16,251 (+1618.7%), from €1,004 to €17,255
- Tangible fixed assets +€7,936
up €7,936 (+163.5%), from €4,855 to €12,790
- Reserves +€57,056
up €57,056 (+31.0%), from €184,080 to €241,136
- Trade debts +€4,774
up €4,774 (+269.5%), from €1,772 to €6,546
- Tax, wage and social debts -€3,030
down €3,030 (-44.3%), from €6,845 to €3,815
- Gross operating margin -€66,807
down €66,807 (-41.9%), from €159,540 to €92,733
- Taxes -€16,624
down €16,624 (-53.4%), from €31,109 to €14,485
- Write-downs +€14,992
new in 2025: €14,992
- Other operating charges -€11,283
down €11,283 (-94.6%), from €11,928 to €645
- Depreciation +€4,669
up €4,669 (+652.8%), from €715 to €5,384
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 | €195,697 | €254,496 | +€58,799 | +30.0% |
| Fixed assets | 21/28 | €4,855 | €12,790 | +€7,936 | +163.5% |
| Tangible fixed assets | 22/27 | €4,855 | €12,790 | +€7,936 | +163.5% |
| Furniture and vehicles | 24 | €4,855 | €12,790 | +€7,936 | +163.5% |
| Current assets | 29/58 | €190,842 | €241,706 | +€50,863 | +26.7% |
| Amounts receivable within one year | 40/41 | €39,623 | €74,981 | +€35,358 | +89.2% |
| Trade receivables | 40 | €0 | €14,169 | +€14,169 | |
| Other amounts receivable | 41 | €39,623 | €60,812 | +€21,189 | +53.5% |
| Cash at bank and in hand | 54/58 | €150,215 | €149,470 | -€745 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,004 | €17,255 | +€16,251 | +1618.7% |
| Total equity and liabilities | 10/49 | €195,697 | €254,496 | +€58,799 | +30.0% |
| Equity | 10/15 | €187,080 | €244,136 | +€57,056 | +30.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €184,080 | €241,136 | +€57,056 | +31.0% |
| Distributable reserves | 133 | €184,080 | €241,136 | +€57,056 | +31.0% |
| Amounts payable | 17/49 | €8,617 | €10,360 | +€1,744 | +20.2% |
| Amounts payable within one year | 42/48 | €8,617 | €10,360 | +€1,744 | +20.2% |
| Trade debts | 44 | €1,772 | €6,546 | +€4,774 | +269.5% |
| Suppliers | 440/4 | €1,772 | €6,546 | +€4,774 | +269.5% |
| Taxes, remuneration and social security | 45 | €6,845 | €3,815 | -€3,030 | -44.3% |
| Taxes | 450/3 | €6,845 | €3,815 | -€3,030 | -44.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | €5,384 | +€4,669 | +652.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €14,992 | +€14,992 | |
| Other operating charges | 640/8 | €11,928 | €645 | -€11,283 | -94.6% |
| Gross operating margin | 9900 | €159,540 | €92,733 | -€66,807 | -41.9% |
| Operating profit (loss) | 9901 | €146,896 | €71,711 | -€75,185 | -51.2% |
| Financial income | 75/76B | €862 | €2,712 | +€1,849 | +214.4% |
| Recurring financial income | 75 | €862 | €2,712 | +€1,849 | +214.4% |
| Financial charges | 65/66B | €4,011 | €2,882 | -€1,129 | -28.2% |
| Recurring financial charges | 65 | €4,011 | €2,882 | -€1,129 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €143,748 | €71,541 | -€72,207 | -50.2% |
| Income taxes | 67/77 | €31,109 | €14,485 | -€16,624 | -53.4% |
| Profit (loss) for the period | 9904 | €112,638 | €57,056 | -€55,583 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €112,638 | €57,056 | -€55,583 | -49.3% |
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 2 October 2026 via checked.be.