PROCARCONCEPT: 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.
PROCARCONCEPT
Largest movements
- Receivables within one year -€39,434
down €39,434 (-23.7%), from €166,150 to €126,716
of which Trade receivables: -€35,705
- Cash +€22,721
up €22,721 (+74.3%), from €30,577 to €53,298
mainly Receivables within one year (+€39,434) and Net result for the year (+€8,304)
- Trade debts -€30,938
down €30,938 (-70.9%), from €43,660 to €12,722
- Profit (loss) carried forward +€8,304
up €8,304 (+6.0%), from €138,547 to €146,851
- Tax, wage and social debts +€3,635
up €3,635 (+201.9%), from €1,800 to €5,435
of which Remuneration and social security: +€3,000
- Financial charges +€34,786
up €34,786 (+2282.8%), from €1,524 to €36,310
- Gross operating margin +€30,852
up €30,852 (+109.4%), from €28,212 to €59,064
- Other operating charges +€1,203
up €1,203 (+61.7%), from €1,951 to €3,154
- Taxes +€902
up €902 (+19.1%), from €4,733 to €5,635
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 | €205,743 | €187,279 | -€18,464 | -9.0% |
| Fixed assets | 21/28 | €8,645 | €6,825 | -€1,819 | -21.0% |
| Tangible fixed assets | 22/27 | €8,377 | €6,825 | -€1,551 | -18.5% |
| Plant, machinery and equipment | 23 | €4,442 | €2,146 | -€2,296 | -51.7% |
| Furniture and vehicles | 24 | €1,386 | €2,530 | +€1,144 | +82.5% |
| Other tangible fixed assets | 26 | €2,549 | €2,149 | -€400 | -15.7% |
| Financial fixed assets | 28 | €268 | - | -€268 | |
| Current assets | 29/58 | €197,098 | €180,454 | -€16,644 | -8.4% |
| Amounts receivable within one year | 40/41 | €166,150 | €126,716 | -€39,434 | -23.7% |
| Trade receivables | 40 | €65,522 | €29,817 | -€35,705 | -54.5% |
| Other amounts receivable | 41 | €100,628 | €96,899 | -€3,729 | -3.7% |
| Cash at bank and in hand | 54/58 | €30,577 | €53,298 | +€22,721 | +74.3% |
| Deferred charges and accrued income | 490/1 | €371 | €440 | +€69 | +18.7% |
| Total equity and liabilities | 10/49 | €205,743 | €187,279 | -€18,464 | -9.0% |
| Equity | 10/15 | €159,007 | €167,311 | +€8,304 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,547 | €146,851 | +€8,304 | +6.0% |
| Amounts payable | 17/49 | €46,736 | €19,968 | -€26,768 | -57.3% |
| Amounts payable within one year | 42/48 | €46,736 | €19,968 | -€26,768 | -57.3% |
| Current portion of amounts payable after more than one year | 42 | €1,275 | €1,160 | -€115 | -9.0% |
| Trade debts | 44 | €43,660 | €12,722 | -€30,938 | -70.9% |
| Suppliers | 440/4 | €43,660 | €12,722 | -€30,938 | -70.9% |
| Taxes, remuneration and social security | 45 | €1,800 | €5,435 | +€3,635 | +201.9% |
| Taxes | 450/3 | €1,800 | €2,435 | +€635 | +35.3% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €651 | +€651 | |
| Remuneration, social security and pensions | 62 | €1,628 | €1,406 | -€222 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,697 | €4,255 | -€443 | -9.4% |
| Other operating charges | 640/8 | €1,951 | €3,154 | +€1,203 | +61.7% |
| Non-recurring operating charges | 66A | €859 | - | -€859 | |
| Gross operating margin | 9900 | €28,212 | €59,064 | +€30,852 | +109.4% |
| Operating profit (loss) | 9901 | €19,076 | €50,249 | +€31,173 | +163.4% |
| Financial income | 75/76B | €337 | - | -€337 | |
| Recurring financial income | 75 | €337 | - | -€337 | |
| Financial charges | 65/66B | €1,524 | €36,310 | +€34,786 | +2282.8% |
| Recurring financial charges | 65 | €1,524 | €36,310 | +€34,786 | +2282.8% |
| Profit (loss) for the period before taxes | 9903 | €17,889 | €13,939 | -€3,950 | -22.1% |
| Income taxes | 67/77 | €4,733 | €5,635 | +€902 | +19.1% |
| Profit (loss) for the period | 9904 | €13,156 | €8,304 | -€4,853 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,156 | €8,304 | -€4,853 | -36.9% |
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 29 September 2026 via checked.be.