PROAKCESS: 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.
PROAKCESS
Largest movements
- Stocks and contracts +€73,730
up €73,730 (+21.4%), from €344,634 to €418,364
- Tangible fixed assets -€48,792
down €48,792 (-5.5%), from €882,429 to €833,637
of which Land and buildings: -€51,662
- Receivables within one year +€30,934
up €30,934 (+10.4%), from €296,694 to €327,628
of which Other amounts receivable: +€19,082
- Cash -€24,418
down €24,418 (-53.6%), from €45,533 to €21,116
mainly Stocks and contracts (-€73,730) and Other debts (-€39,128)
- Deferred charges and accrued income -€22,150
down €22,150 (-9.1%), from €244,337 to €222,187
- Other debts -€39,128
down €39,128 (-98.1%), from €39,897 to €769
- Trade debts -€29,324
down €29,324 (-6.6%), from €442,452 to €413,127
- Current portion of long-term debt +€27,777
up €27,777 (+32.8%), from €84,798 to €112,575
- Tax, wage and social debts +€27,343
up €27,343 (+20.5%), from €133,347 to €160,690
of which Taxes: +€13,926
- Gross operating margin +€20,279
up €20,279 (+5.5%), from €371,885 to €392,165
- Financial charges +€10,894
up €10,894 (+29.5%), from €36,914 to €47,807
of which Financial charges: +€19,894
- Write-downs +€9,809
up €9,809 (+97.1%), from -€10,102 to -€293
- Other operating charges +€8,986
up €8,986 (+337.3%), from €2,664 to €11,650
- Depreciation -€8,041
down €8,041 (-12.3%), from €65,362 to €57,321
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 | €1,813,626 | €1,822,930 | +€9,304 | +0.5% |
| Fixed assets | 21/28 | €882,429 | €833,637 | -€48,792 | -5.5% |
| Tangible fixed assets | 22/27 | €882,429 | €833,637 | -€48,792 | -5.5% |
| Land and buildings | 22 | €858,767 | €807,105 | -€51,662 | -6.0% |
| Plant, machinery and equipment | 23 | €3,653 | €12,960 | +€9,307 | +254.8% |
| Furniture and vehicles | 24 | €20,009 | €13,571 | -€6,438 | -32.2% |
| Current assets | 29/58 | €931,198 | €989,294 | +€58,096 | +6.2% |
| Stocks and contracts in progress | 3 | €344,634 | €418,364 | +€73,730 | +21.4% |
| Stocks | 30/36 | €344,634 | €418,364 | +€73,730 | +21.4% |
| Amounts receivable within one year | 40/41 | €296,694 | €327,628 | +€30,934 | +10.4% |
| Trade receivables | 40 | €250,582 | €262,434 | +€11,852 | +4.7% |
| Other amounts receivable | 41 | €46,112 | €65,194 | +€19,082 | +41.4% |
| Cash at bank and in hand | 54/58 | €45,533 | €21,116 | -€24,418 | -53.6% |
| Deferred charges and accrued income | 490/1 | €244,337 | €222,187 | -€22,150 | -9.1% |
| Total equity and liabilities | 10/49 | €1,813,626 | €1,822,930 | +€9,304 | +0.5% |
| Equity | 10/15 | €304,686 | €312,327 | +€7,640 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,765 | €5,765 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,905 | €3,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,571 | €198,411 | +€11,840 | +6.3% |
| Investment grants | 15 | €93,750 | €89,550 | -€4,199 | -4.5% |
| Provisions and deferred taxes | 16 | €12,853 | €12,853 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,853 | €12,853 | = | 0.0% |
| Other liabilities and charges | 164/5 | €12,853 | €12,853 | = | 0.0% |
| Amounts payable | 17/49 | €1,496,087 | €1,497,751 | +€1,664 | +0.1% |
| Amounts payable after more than one year | 17 | €795,593 | €810,589 | +€14,996 | +1.9% |
| Financial debts | 170/4 | €795,593 | €810,589 | +€14,996 | +1.9% |
| Amounts payable within one year | 42/48 | €700,494 | €687,162 | -€13,333 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €84,798 | €112,575 | +€27,777 | +32.8% |
| Trade debts | 44 | €442,452 | €413,127 | -€29,324 | -6.6% |
| Suppliers | 440/4 | €442,452 | €413,127 | -€29,324 | -6.6% |
| Taxes, remuneration and social security | 45 | €133,347 | €160,690 | +€27,343 | +20.5% |
| Taxes | 450/3 | €94,748 | €108,674 | +€13,926 | +14.7% |
| Remuneration and social security | 454/9 | €38,599 | €52,016 | +€13,417 | +34.8% |
| Other amounts payable | 47/48 | €39,897 | €769 | -€39,128 | -98.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €269,649 | €267,128 | -€2,521 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,362 | €57,321 | -€8,041 | -12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,102 | -€293 | +€9,809 | +97.1% |
| Other operating charges | 640/8 | €2,664 | €11,650 | +€8,986 | +337.3% |
| Non-recurring operating charges | 66A | €648 | €0 | -€648 | -100.0% |
| Gross operating margin | 9900 | €371,885 | €392,165 | +€20,279 | +5.5% |
| Operating profit (loss) | 9901 | €43,663 | €56,359 | +€12,695 | +29.1% |
| Financial income | 75/76B | €9,510 | €10,196 | +€686 | +7.2% |
| Recurring financial income | 75 | €9,510 | €10,196 | +€686 | +7.2% |
| Financial charges | 65/66B | €36,914 | €47,807 | +€10,894 | +29.5% |
| Recurring financial charges | 65 | €27,914 | €47,807 | +€19,894 | +71.3% |
| Non-recurring financial charges | 66B | €9,000 | €0 | -€9,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €16,260 | €18,748 | +€2,487 | +15.3% |
| Income taxes | 67/77 | €4,409 | €6,908 | +€2,499 | +56.7% |
| Profit (loss) for the period | 9904 | €11,851 | €11,840 | -€11 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,851 | €11,840 | -€11 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.