PROCAMBRE: 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.
PROCAMBRE
Largest movements
- Tangible fixed assets -€28,067
down €28,067 (-2.4%), from €1.2m to €1.2m
of which Land and buildings: -€42,546
- Cash -€26,786
down €26,786 (-90.9%), from €29,460 to €2,674
mainly Debts after one year (-€73,166) and Investment in fixed assets (net) (-€15,394)
- Debts after one year -€73,166
down €73,166 (-9.7%), from €754,490 to €681,324
- Gross operating margin -€7,397
down €7,397 (-7.6%), from €97,752 to €90,355
- Taxes -€1,706
down €1,706 (-63.9%), from €2,668 to €963
- Other operating charges +€978
up €978 (+7.5%), from €13,072 to €14,049
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 | €1,219,703 | €1,166,887 | -€52,816 | -4.3% |
| Fixed assets | 21/28 | €1,190,243 | €1,162,176 | -€28,067 | -2.4% |
| Tangible fixed assets | 22/27 | €1,190,243 | €1,162,176 | -€28,067 | -2.4% |
| Land and buildings | 22 | €1,190,243 | €1,147,696 | -€42,546 | -3.6% |
| Plant, machinery and equipment | 23 | - | €14,479 | +€14,479 | |
| Current assets | 29/58 | €29,460 | €4,712 | -€24,749 | -84.0% |
| Amounts receivable within one year | 40/41 | - | €2,037 | +€2,037 | |
| Other amounts receivable | 41 | - | €2,037 | +€2,037 | |
| Cash at bank and in hand | 54/58 | €29,460 | €2,674 | -€26,786 | -90.9% |
| Total equity and liabilities | 10/49 | €1,219,703 | €1,166,887 | -€52,816 | -4.3% |
| Equity | 10/15 | €382,901 | €386,751 | +€3,850 | +1.0% |
| Contributions | 10/11 | €370,000 | €370,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,901 | €16,751 | +€3,850 | +29.8% |
| Amounts payable | 17/49 | €836,802 | €780,136 | -€56,666 | -6.8% |
| Amounts payable after more than one year | 17 | €754,490 | €681,324 | -€73,166 | -9.7% |
| Financial debts | 170/4 | €754,490 | €681,324 | -€73,166 | -9.7% |
| Amounts payable within one year | 42/48 | €82,312 | €96,228 | +€13,916 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €70,783 | €73,166 | +€2,383 | +3.4% |
| Taxes, remuneration and social security | 45 | €1,668 | €1,668 | = | 0.0% |
| Taxes | 450/3 | €1,668 | €1,668 | = | 0.0% |
| Other amounts payable | 47/48 | €9,860 | €21,393 | +€11,533 | +117.0% |
| Accrued charges and deferred income | 492/3 | - | €2,584 | +€2,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,546 | €43,461 | +€914 | +2.1% |
| Other operating charges | 640/8 | €13,072 | €14,049 | +€978 | +7.5% |
| Gross operating margin | 9900 | €97,752 | €90,355 | -€7,397 | -7.6% |
| Operating profit (loss) | 9901 | €42,134 | €32,845 | -€9,289 | -22.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €28,792 | €28,032 | -€760 | -2.6% |
| Recurring financial charges | 65 | €28,792 | €28,032 | -€760 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €13,342 | €4,813 | -€8,529 | -63.9% |
| Income taxes | 67/77 | €2,668 | €963 | -€1,706 | -63.9% |
| Profit (loss) for the period | 9904 | €10,673 | €3,850 | -€6,823 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,673 | €3,850 | -€6,823 | -63.9% |
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 6 October 2026 via checked.be.