PROACS: 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.
PROACS
Largest movements
- Receivables within one year -€1,908
down €1,908 (-84.8%), from €2,248 to €341
of which Other amounts receivable: -€1,143
- Cash -€633
down €633 (-88.0%), from €719 to €87
mainly Net result for the year (-€2,036) and Trade debts (-€905)
- Profit (loss) carried forward -€2,036
down €2,036 (-12.3%), from -€16,559 to -€18,594
- Trade debts -€905
down €905 (-51.1%), from €1,772 to €867
- Other debts +€400
up €400 (+5.2%), from €7,755 to €8,155
- Gross operating margin +€7,211
up €7,211 (+80.9%), from -€8,916 to -€1,705
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 | €2,968 | €427 | -€2,540 | -85.6% |
| Current assets | 29/58 | €2,968 | €427 | -€2,540 | -85.6% |
| Amounts receivable within one year | 40/41 | €2,248 | €341 | -€1,908 | -84.8% |
| Trade receivables | 40 | €765 | €0 | -€765 | -100.0% |
| Other amounts receivable | 41 | €1,483 | €341 | -€1,143 | -77.0% |
| Cash at bank and in hand | 54/58 | €719 | €87 | -€633 | -88.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,968 | €427 | -€2,540 | -85.6% |
| Equity | 10/15 | -€6,559 | -€8,594 | -€2,036 | -31.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,559 | -€18,594 | -€2,036 | -12.3% |
| Amounts payable | 17/49 | €9,526 | €9,022 | -€505 | -5.3% |
| Amounts payable within one year | 42/48 | €9,526 | €9,022 | -€505 | -5.3% |
| Trade debts | 44 | €1,772 | €867 | -€905 | -51.1% |
| Suppliers | 440/4 | €1,772 | €867 | -€905 | -51.1% |
| Other amounts payable | 47/48 | €7,755 | €8,155 | +€400 | +5.2% |
| Other operating charges | 640/8 | €187 | €193 | +€6 | +3.4% |
| Gross operating margin | 9900 | -€8,916 | -€1,705 | +€7,211 | +80.9% |
| Operating profit (loss) | 9901 | -€9,102 | -€1,898 | +€7,204 | +79.2% |
| Financial charges | 65/66B | €205 | €138 | -€67 | -32.9% |
| Recurring financial charges | 65 | €205 | €138 | -€67 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,307 | -€2,036 | +€7,272 | +78.1% |
| Profit (loss) for the period | 9904 | -€9,307 | -€2,036 | +€7,272 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,307 | -€2,036 | +€7,272 | +78.1% |
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 5 October 2026 via checked.be.