PROCABS: 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.
PROCABS
Largest movements
- Cash -€41,762
down €41,762 (-90.2%), from €46,302 to €4,539
mainly Net result for the year (-€20,018) and Other debts (-€18,791)
- Tangible fixed assets -€11,795
down €11,795 (-45.3%), from €26,034 to €14,238
- Deferred charges and accrued income -€755
no longer reported in 2025 (was €755)
- Profit (loss) carried forward -€20,018
down €20,018 (-88.2%), from €22,691 to €2,673
- Other debts -€18,791
down €18,791 (-80.1%), from €23,450 to €4,659
- Trade debts -€14,991
down €14,991 (-70.1%), from €21,397 to €6,406
- Gross operating margin -€23,114
down €23,114, from €20,217 to -€2,897
- Taxes -€1,345
down €1,345 (-31.6%), from €4,260 to €2,915
- Other operating charges +€614
new in 2025: €614
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.
Derived cash bridge
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 | €73,388 | €19,076 | -€54,312 | -74.0% |
| Fixed assets | 21/28 | €26,332 | €14,536 | -€11,795 | -44.8% |
| Tangible fixed assets | 22/27 | €26,034 | €14,238 | -€11,795 | -45.3% |
| Furniture and vehicles | 24 | €26,034 | €14,238 | -€11,795 | -45.3% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €47,057 | €4,539 | -€42,517 | -90.4% |
| Cash at bank and in hand | 54/58 | €46,302 | €4,539 | -€41,762 | -90.2% |
| Deferred charges and accrued income | 490/1 | €755 | - | -€755 | |
| Total equity and liabilities | 10/49 | €73,388 | €19,076 | -€54,312 | -74.0% |
| Equity | 10/15 | €27,691 | €7,673 | -€20,018 | -72.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,691 | €2,673 | -€20,018 | -88.2% |
| Amounts payable | 17/49 | €45,697 | €11,403 | -€34,294 | -75.0% |
| Amounts payable within one year | 42/48 | €45,697 | €11,403 | -€34,294 | -75.0% |
| Trade debts | 44 | €21,397 | €6,406 | -€14,991 | -70.1% |
| Suppliers | 440/4 | €21,397 | €6,406 | -€14,991 | -70.1% |
| Taxes, remuneration and social security | 45 | €851 | €338 | -€513 | -60.3% |
| Taxes | 450/3 | €851 | €338 | -€513 | -60.3% |
| Other amounts payable | 47/48 | €23,450 | €4,659 | -€18,791 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,795 | €11,795 | = | 0.0% |
| Other operating charges | 640/8 | - | €614 | +€614 | |
| Non-recurring operating charges | 66A | €1,221 | €1,458 | +€237 | +19.4% |
| Gross operating margin | 9900 | €20,217 | -€2,897 | -€23,114 | |
| Operating profit (loss) | 9901 | €7,201 | -€16,764 | -€23,965 | |
| Financial charges | 65/66B | €343 | €338 | -€5 | -1.3% |
| Recurring financial charges | 65 | €343 | €338 | -€5 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €6,858 | -€17,103 | -€23,960 | |
| Income taxes | 67/77 | €4,260 | €2,915 | -€1,345 | -31.6% |
| Profit (loss) for the period | 9904 | €2,597 | -€20,018 | -€22,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,597 | -€20,018 | -€22,615 |
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 15 October 2026 via checked.be.