Procare: 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.
Procare
Largest movements
- Tangible fixed assets +€510,933
up €510,933 (+9.8%), from €5.2m to €5.7m
of which Other tangible fixed assets: +€706,042
- Receivables within one year -€270,480
down €270,480 (-81.7%), from €331,155 to €60,675
of which Other amounts receivable: -€270,000
- Current investments +€134,990
up €134,990 (+5.4%), from €2.5m to €2.6m
- Contributions +€535,015
up €535,015 (+9.9%), from €5.4m to €6.0m
- Debts after one year -€204,357
down €204,357 (-7.8%), from €2.6m to €2.4m
- Gross operating margin +€116,134
up €116,134 (+49.9%), from €232,672 to €348,806
- Financial income -€75,463
down €75,463 (-61.5%), from €122,752 to €47,289
- Depreciation +€24,954
up €24,954 (+13.2%), from €189,185 to €214,139
- Taxes -€10,321
down €10,321 (-24.6%), from €41,995 to €31,675
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 | €8,107,462 | €8,507,705 | +€400,243 | +4.9% |
| Fixed assets | 21/28 | €5,230,596 | €5,741,530 | +€510,933 | +9.8% |
| Tangible fixed assets | 22/27 | €5,230,596 | €5,741,530 | +€510,933 | +9.8% |
| Land and buildings | 22 | €3,558,836 | €3,504,078 | -€54,758 | -1.5% |
| Plant, machinery and equipment | 23 | €939 | €9,732 | +€8,793 | +936.1% |
| Other tangible fixed assets | 26 | €1,521,677 | €2,227,719 | +€706,042 | +46.4% |
| Assets under construction and advance payments | 27 | €149,144 | - | -€149,144 | |
| Current assets | 29/58 | €2,876,866 | €2,766,176 | -€110,690 | -3.8% |
| Amounts receivable within one year | 40/41 | €331,155 | €60,675 | -€270,480 | -81.7% |
| Trade receivables | 40 | €1,155 | €675 | -€480 | -41.6% |
| Other amounts receivable | 41 | €330,000 | €60,000 | -€270,000 | -81.8% |
| Current investments | 50/53 | €2,492,611 | €2,627,601 | +€134,990 | +5.4% |
| Cash at bank and in hand | 54/58 | €38,044 | €43,702 | +€5,657 | +14.9% |
| Deferred charges and accrued income | 490/1 | €15,055 | €34,198 | +€19,143 | +127.1% |
| Total equity and liabilities | 10/49 | €8,107,462 | €8,507,705 | +€400,243 | +4.9% |
| Equity | 10/15 | €5,264,931 | €5,883,626 | +€618,696 | +11.8% |
| Contributions | 10/11 | €5,427,464 | €5,962,479 | +€535,015 | +9.9% |
| Capital | 10 | €5,427,464 | €5,962,479 | +€535,015 | +9.9% |
| Profit (loss) carried forward | 14 | -€162,533 | -€78,852 | +€83,681 | +51.5% |
| Amounts payable | 17/49 | €2,842,532 | €2,624,079 | -€218,453 | -7.7% |
| Amounts payable after more than one year | 17 | €2,614,140 | €2,409,783 | -€204,357 | -7.8% |
| Financial debts | 170/4 | €2,614,140 | €2,409,783 | -€204,357 | -7.8% |
| Amounts payable within one year | 42/48 | €222,056 | €211,552 | -€10,503 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €203,304 | €204,357 | +€1,053 | +0.5% |
| Trade debts | 44 | €14,317 | €6,238 | -€8,079 | -56.4% |
| Suppliers | 440/4 | €14,317 | €6,238 | -€8,079 | -56.4% |
| Taxes, remuneration and social security | 45 | €4,435 | €958 | -€3,477 | -78.4% |
| Taxes | 450/3 | €4,435 | €958 | -€3,477 | -78.4% |
| Accrued charges and deferred income | 492/3 | €6,336 | €2,743 | -€3,593 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,185 | €214,139 | +€24,954 | +13.2% |
| Other operating charges | 640/8 | €1,145 | €4,233 | +€3,089 | +269.8% |
| Non-recurring operating charges | 66A | €12,932 | €7,890 | -€5,042 | -39.0% |
| Gross operating margin | 9900 | €232,672 | €348,806 | +€116,134 | +49.9% |
| Operating profit (loss) | 9901 | €29,410 | €122,544 | +€93,134 | +316.7% |
| Financial income | 75/76B | €122,752 | €47,289 | -€75,463 | -61.5% |
| Recurring financial income | 75 | €122,752 | €47,289 | -€75,463 | -61.5% |
| Financial charges | 65/66B | €54,889 | €54,477 | -€412 | -0.7% |
| Recurring financial charges | 65 | €54,889 | €54,477 | -€412 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €97,273 | €115,356 | +€18,082 | +18.6% |
| Income taxes | 67/77 | €41,995 | €31,675 | -€10,321 | -24.6% |
| Profit (loss) for the period | 9904 | €55,278 | €83,681 | +€28,403 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,278 | €83,681 | +€28,403 | +51.4% |
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 3 October 2026 via checked.be.