PROCARD: 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.
PROCARD
Largest movements
- Receivables within one year +€2,660
up €2,660 (+1099.0%), from €242 to €2,902
of which Trade receivables: +€2,660
- Stocks and contracts -€2,573
down €2,573 (-29.5%), from €8,718 to €6,145
of which Stocks: -€2,298
- Tangible fixed assets -€1,084
down €1,084 (-49.1%), from €2,207 to €1,123
of which Plant, machinery and equipment: -€1,084
- Profit (loss) carried forward -€4,194
down €4,194 (-9.6%), from -€43,809 to -€48,003
- Tax, wage and social debts +€3,831
up €3,831 (+97.1%), from €3,947 to €7,778
of which Taxes: +€3,810
- Other debts -€1,285
down €1,285 (-6.6%), from €19,571 to €18,286
- Trade debts +€748
up €748 (+10.0%), from €7,473 to €8,221
- Gross operating margin -€3,551
down €3,551, from €2,968 to -€582
- Other operating charges +€592
up €592 (+112.8%), from €525 to €1,117
- Financial charges +€139
up €139 (+10.9%), from €1,272 to €1,411
- Financial income -€67
no longer reported in 2025 (was €67)
- Depreciation -€44
down €44 (-3.9%), from €1,128 to €1,084
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 | €11,167 | €10,170 | -€997 | -8.9% |
| Fixed assets | 21/28 | €2,207 | €1,123 | -€1,084 | -49.1% |
| Tangible fixed assets | 22/27 | €2,207 | €1,123 | -€1,084 | -49.1% |
| Plant, machinery and equipment | 23 | €2,207 | €1,123 | -€1,084 | -49.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €8,960 | €9,047 | +€87 | +1.0% |
| Stocks and contracts in progress | 3 | €8,718 | €6,145 | -€2,573 | -29.5% |
| Stocks | 30/36 | €6,218 | €3,920 | -€2,298 | -37.0% |
| Contracts in progress | 37 | €2,500 | €2,225 | -€275 | -11.0% |
| Amounts receivable within one year | 40/41 | €242 | €2,902 | +€2,660 | +1099.0% |
| Trade receivables | 40 | €242 | €2,902 | +€2,660 | +1099.0% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €11,167 | €10,170 | -€997 | -8.9% |
| Equity | 10/15 | -€24,809 | -€29,003 | -€4,194 | -16.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,809 | -€48,003 | -€4,194 | -9.6% |
| Amounts payable | 17/49 | €35,976 | €39,173 | +€3,197 | +8.9% |
| Amounts payable within one year | 42/48 | €35,976 | €39,173 | +€3,197 | +8.9% |
| Financial debts | 43 | €4,985 | €4,889 | -€97 | -1.9% |
| Credit institutions | 430/8 | €4,985 | €4,889 | -€97 | -1.9% |
| Trade debts | 44 | €7,473 | €8,221 | +€748 | +10.0% |
| Suppliers | 440/4 | €7,473 | €8,221 | +€748 | +10.0% |
| Taxes, remuneration and social security | 45 | €3,947 | €7,778 | +€3,831 | +97.1% |
| Taxes | 450/3 | €2,570 | €6,380 | +€3,810 | +148.2% |
| Remuneration and social security | 454/9 | €1,377 | €1,399 | +€22 | +1.6% |
| Other amounts payable | 47/48 | €19,571 | €18,286 | -€1,285 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128 | €1,084 | -€44 | -3.9% |
| Other operating charges | 640/8 | €525 | €1,117 | +€592 | +112.8% |
| Gross operating margin | 9900 | €2,968 | -€582 | -€3,551 | |
| Operating profit (loss) | 9901 | €1,315 | -€2,783 | -€4,098 | |
| Financial income | 75/76B | €67 | - | -€67 | |
| Recurring financial income | 75 | €67 | - | -€67 | |
| Financial charges | 65/66B | €1,272 | €1,411 | +€139 | +10.9% |
| Recurring financial charges | 65 | €1,272 | €1,411 | +€139 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €110 | -€4,194 | -€4,304 | |
| Profit (loss) for the period | 9904 | €110 | -€4,194 | -€4,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €110 | -€4,194 | -€4,304 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.