Proc-Arch-Sol: 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.
Proc-Arch-Sol
Largest movements
- Tangible fixed assets +€42,106
up €42,106 (+1243.9%), from €3,385 to €45,491
of which Furniture and vehicles: +€43,145
- Receivables within one year -€12,022
down €12,022 (-13.0%), from €92,205 to €80,183
of which Other amounts receivable: -€13,946
- Cash +€9,666
up €9,666 (+24.0%), from €40,218 to €49,884
mainly Net result for the year (+€99,484) and Debts after one year (+€29,862)
- Deferred charges and accrued income -€9,078
down €9,078 (-97.0%), from €9,362 to €283
- Reserves +€99,425
new in 2025: €99,425
- Profit (loss) carried forward -€92,116
no longer reported in 2025 (was €92,116)
- Debts after one year +€29,862
up €29,862 (+514.8%), from €5,801 to €35,663
- Current portion of long-term debt -€6,200
down €6,200 (-21.3%), from €29,044 to €22,844
- Depreciation -€14,941
down €14,941 (-79.9%), from €18,692 to €3,751
- Gross operating margin +€14,215
up €14,215 (+11.6%), from €122,047 to €136,262
- Taxes +€6,213
up €6,213 (+21.3%), from €29,150 to €35,363
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 | €145,170 | €175,842 | +€30,672 | +21.1% |
| Fixed assets | 21/28 | €3,385 | €45,491 | +€42,106 | +1243.9% |
| Tangible fixed assets | 22/27 | €3,385 | €45,491 | +€42,106 | +1243.9% |
| Plant, machinery and equipment | 23 | €1,977 | €938 | -€1,039 | -52.5% |
| Furniture and vehicles | 24 | €1,408 | €44,553 | +€43,145 | +3064.5% |
| Current assets | 29/58 | €141,785 | €130,350 | -€11,435 | -8.1% |
| Amounts receivable within one year | 40/41 | €92,205 | €80,183 | -€12,022 | -13.0% |
| Trade receivables | 40 | €14,429 | €16,353 | +€1,924 | +13.3% |
| Other amounts receivable | 41 | €77,776 | €63,830 | -€13,946 | -17.9% |
| Cash at bank and in hand | 54/58 | €40,218 | €49,884 | +€9,666 | +24.0% |
| Deferred charges and accrued income | 490/1 | €9,362 | €283 | -€9,078 | -97.0% |
| Total equity and liabilities | 10/49 | €145,170 | €175,842 | +€30,672 | +21.1% |
| Equity | 10/15 | €92,117 | €99,426 | +€7,308 | +7.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | - | €99,425 | +€99,425 | |
| Distributable reserves | 133 | - | €99,425 | +€99,425 | |
| Profit (loss) carried forward | 14 | €92,116 | - | -€92,116 | |
| Amounts payable | 17/49 | €53,052 | €76,416 | +€23,364 | +44.0% |
| Amounts payable after more than one year | 17 | €5,801 | €35,663 | +€29,862 | +514.8% |
| Financial debts | 170/4 | €5,801 | €35,663 | +€29,862 | +514.8% |
| Amounts payable within one year | 42/48 | €47,251 | €40,754 | -€6,498 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €29,044 | €22,844 | -€6,200 | -21.3% |
| Trade debts | 44 | €570 | €750 | +€180 | +31.6% |
| Suppliers | 440/4 | €570 | €750 | +€180 | +31.6% |
| Taxes, remuneration and social security | 45 | €17,637 | €17,159 | -€478 | -2.7% |
| Taxes | 450/3 | €17,637 | €17,159 | -€478 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,692 | €3,751 | -€14,941 | -79.9% |
| Other operating charges | 640/8 | €973 | €400 | -€573 | -58.9% |
| Gross operating margin | 9900 | €122,047 | €136,262 | +€14,215 | +11.6% |
| Operating profit (loss) | 9901 | €102,382 | €132,112 | +€29,730 | +29.0% |
| Financial income | 75/76B | €3,410 | €3,836 | +€426 | +12.5% |
| Recurring financial income | 75 | €3,410 | €3,836 | +€426 | +12.5% |
| Financial charges | 65/66B | €1,352 | €1,102 | -€250 | -18.5% |
| Recurring financial charges | 65 | €1,352 | €1,102 | -€250 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €104,441 | €134,846 | +€30,406 | +29.1% |
| Income taxes | 67/77 | €29,150 | €35,363 | +€6,213 | +21.3% |
| Profit (loss) for the period | 9904 | €75,291 | €99,484 | +€24,193 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,291 | €99,484 | +€24,193 | +32.1% |
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 9 October 2026 via checked.be.