PROCAF: 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.
PROCAF
Largest movements
- Receivables within one year -€7,414
down €7,414 (-14.6%), from €50,789 to €43,376
- Tangible fixed assets -€2,588
down €2,588 (-42.7%), from €6,055 to €3,467
of which Furniture and vehicles: -€2,121
- Trade debts -€7,233
down €7,233 (-78.5%), from €9,216 to €1,983
- Reserves -€1,458
down €1,458 (-3.8%), from €38,351 to €36,892
of which Distributable reserves: -€1,458
- Accrued charges and deferred income -€892
no longer reported in 2024 (was €892)
- Staff costs -€6,014
no longer reported in 2024 (was €6,014)
- Gross operating margin +€2,651
up €2,651, from -€2,542 to €109
- Financial income -€724
down €724 (-20.6%), from €3,521 to €2,796
- Financial charges +€522
up €522 (+237%), from €220 to €742
- Other operating charges +€435
up €435 (+83.1%), from €524 to €960
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,911 | €46,890 | -€10,021 | -17.6% |
| Fixed assets | 21/28 | €6,055 | €3,467 | -€2,588 | -42.7% |
| Tangible fixed assets | 22/27 | €6,055 | €3,467 | -€2,588 | -42.7% |
| Plant, machinery and equipment | 23 | €84 | €33 | -€52 | -61.0% |
| Furniture and vehicles | 24 | €3,186 | €1,065 | -€2,121 | -66.6% |
| Other tangible fixed assets | 26 | €2,784 | €2,369 | -€415 | -14.9% |
| Current assets | 29/58 | €50,856 | €43,423 | -€7,433 | -14.6% |
| Amounts receivable within one year | 40/41 | €50,789 | €43,376 | -€7,414 | -14.6% |
| Other amounts receivable | 41 | €50,789 | €43,376 | -€7,414 | -14.6% |
| Cash at bank and in hand | 54/58 | €0 | €2 | +€1 | +417% |
| Deferred charges and accrued income | 490/1 | €67 | €46 | -€21 | -31.2% |
| Total equity and liabilities | 10/49 | €56,911 | €46,890 | -€10,021 | -17.6% |
| Equity | 10/15 | €44,551 | €43,092 | -€1,458 | -3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,351 | €36,892 | -€1,458 | -3.8% |
| 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 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €25,991 | €24,532 | -€1,458 | -5.6% |
| Amounts payable | 17/49 | €12,360 | €3,798 | -€8,562 | -69.3% |
| Amounts payable within one year | 42/48 | €11,469 | €3,798 | -€7,671 | -66.9% |
| Trade debts | 44 | €9,216 | €1,983 | -€7,233 | -78.5% |
| Suppliers | 440/4 | €9,216 | €1,983 | -€7,233 | -78.5% |
| Taxes, remuneration and social security | 45 | €2,252 | €1,815 | -€438 | -19.4% |
| Taxes | 450/3 | €1,977 | €1,815 | -€162 | -8.2% |
| Remuneration and social security | 454/9 | €275 | - | -€275 | |
| Accrued charges and deferred income | 492/3 | €892 | - | -€892 | |
| Remuneration, social security and pensions | 62 | €6,014 | - | -€6,014 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,153 | €2,588 | +€435 | +20.2% |
| Other operating charges | 640/8 | €524 | €960 | +€435 | +83.1% |
| Gross operating margin | 9900 | -€2,542 | €109 | +€2,651 | |
| Operating profit (loss) | 9901 | -€11,234 | -€3,439 | +€7,795 | +69.4% |
| Financial income | 75/76B | €3,521 | €2,796 | -€724 | -20.6% |
| Recurring financial income | 75 | €3,521 | €2,796 | -€724 | -20.6% |
| Financial charges | 65/66B | €220 | €742 | +€522 | +237% |
| Recurring financial charges | 65 | €220 | €742 | +€522 | +237% |
| Profit (loss) for the period before taxes | 9903 | -€7,933 | -€1,384 | +€6,549 | +82.6% |
| Income taxes | 67/77 | €57 | €74 | +€17 | +30.5% |
| Profit (loss) for the period | 9904 | -€7,990 | -€1,458 | +€6,531 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,990 | -€1,458 | +€6,531 | +81.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.