PROCAD: 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.
PROCAD
Largest movements
- Receivables within one year -€4,499
down €4,499 (-13.7%), from €32,854 to €28,355
of which Other amounts receivable: -€3,496
- Receivables after one year -€2,589
down €2,589 (-3.8%), from €68,484 to €65,895
- Reserves +€73,556
up €73,556 (+56.1%), from €131,073 to €204,629
of which Distributable reserves: +€73,556
- Profit (loss) carried forward -€59,949
down €59,949 (-100%), from €59,949 to €0
- Other debts -€19,373
down €19,373 (-96.9%), from €20,000 to €627
- Trade debts -€3,895
down €3,895 (-51.3%), from €7,590 to €3,695
- Gross operating margin -€1,973
down €1,973 (-7.6%), from €25,991 to €24,018
- Financial income +€428
up €428 (+52.7%), from €812 to €1,240
- Other operating charges +€351
up €351 (+43.5%), from €808 to €1,159
- Depreciation -€312
down €312 (-11.1%), from €2,812 to €2,501
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 | €251,345 | €242,066 | -€9,279 | -3.7% |
| Fixed assets | 21/28 | €5,094 | €2,593 | -€2,501 | -49.1% |
| Tangible fixed assets | 22/27 | €5,094 | €2,593 | -€2,501 | -49.1% |
| Plant, machinery and equipment | 23 | €2,520 | €1,268 | -€1,252 | -49.7% |
| Furniture and vehicles | 24 | €2,574 | €1,325 | -€1,249 | -48.5% |
| Current assets | 29/58 | €246,251 | €239,473 | -€6,778 | -2.8% |
| Amounts receivable after more than one year | 29 | €68,484 | €65,895 | -€2,589 | -3.8% |
| Other amounts receivable | 291 | €68,484 | €65,895 | -€2,589 | -3.8% |
| Amounts receivable within one year | 40/41 | €32,854 | €28,355 | -€4,499 | -13.7% |
| Trade receivables | 40 | €14,237 | €13,235 | -€1,002 | -7.0% |
| Other amounts receivable | 41 | €18,617 | €15,121 | -€3,496 | -18.8% |
| Cash at bank and in hand | 54/58 | €144,814 | €145,065 | +€251 | +0.2% |
| Deferred charges and accrued income | 490/1 | €99 | €157 | +€58 | +59.1% |
| Total equity and liabilities | 10/49 | €251,345 | €242,066 | -€9,279 | -3.7% |
| Equity | 10/15 | €209,613 | €223,221 | +€13,608 | +6.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €131,073 | €204,629 | +€73,556 | +56.1% |
| Non-distributable reserves | 130/1 | €12 | €12 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12 | €12 | = | 0.0% |
| Distributable reserves | 133 | €131,061 | €204,617 | +€73,556 | +56.1% |
| Profit (loss) carried forward | 14 | €59,949 | €0 | -€59,949 | -100% |
| Amounts payable | 17/49 | €41,732 | €18,845 | -€22,887 | -54.8% |
| Amounts payable within one year | 42/48 | €41,732 | €18,845 | -€22,887 | -54.8% |
| Trade debts | 44 | €7,590 | €3,695 | -€3,895 | -51.3% |
| Suppliers | 440/4 | €7,590 | €3,695 | -€3,895 | -51.3% |
| Taxes, remuneration and social security | 45 | €14,142 | €14,524 | +€382 | +2.7% |
| Taxes | 450/3 | €12,482 | €12,843 | +€361 | +2.9% |
| Remuneration and social security | 454/9 | €1,660 | €1,681 | +€21 | +1.3% |
| Other amounts payable | 47/48 | €20,000 | €627 | -€19,373 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,812 | €2,501 | -€312 | -11.1% |
| Other operating charges | 640/8 | €808 | €1,159 | +€351 | +43.5% |
| Gross operating margin | 9900 | €25,991 | €24,018 | -€1,973 | -7.6% |
| Operating profit (loss) | 9901 | €22,371 | €20,359 | -€2,012 | -9.0% |
| Financial income | 75/76B | €812 | €1,240 | +€428 | +52.7% |
| Recurring financial income | 75 | €812 | €1,240 | +€428 | +52.7% |
| Financial charges | 65/66B | €624 | €486 | -€139 | -22.2% |
| Recurring financial charges | 65 | €624 | €486 | -€139 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €22,559 | €21,113 | -€1,446 | -6.4% |
| Income taxes | 67/77 | €7,660 | €7,505 | -€155 | -2.0% |
| Profit (loss) for the period | 9904 | €14,899 | €13,608 | -€1,291 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,899 | €13,608 | -€1,291 | -8.7% |
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 17 October 2026 via checked.be.