PROCASA: 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.
PROCASA
Largest movements
- Tangible fixed assets -€12,738
down €12,738 (-8.5%), from €149,763 to €137,025
of which Furniture and vehicles: -€10,200
- Cash +€11,557
up €11,557 (+173.8%), from €6,652 to €18,209
mainly Depreciation (+€18,107) and Net result for the year (+€3,912)
- Reserves +€3,912
up €3,912 (+6.9%), from €57,057 to €60,969
of which Distributable reserves: +€5,562
- Tax, wage and social debts -€3,355
down €3,355 (-67.0%), from €5,005 to €1,650
- Trade debts -€1,971
down €1,971 (-35.7%), from €5,527 to €3,556
No income-statement line moved by more than 1% of the activity.
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 | €166,929 | €164,902 | -€2,027 | -1.2% |
| Fixed assets | 21/28 | €149,813 | €137,075 | -€12,738 | -8.5% |
| Tangible fixed assets | 22/27 | €149,763 | €137,025 | -€12,738 | -8.5% |
| Land and buildings | 22 | €121,147 | €118,609 | -€2,538 | -2.1% |
| Furniture and vehicles | 24 | €28,616 | €18,416 | -€10,200 | -35.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €17,116 | €27,827 | +€10,711 | +62.6% |
| Amounts receivable within one year | 40/41 | €10,464 | €9,594 | -€871 | -8.3% |
| Trade receivables | 40 | €9,458 | €7,463 | -€1,995 | -21.1% |
| Other amounts receivable | 41 | €1,006 | €2,130 | +€1,124 | +111.8% |
| Cash at bank and in hand | 54/58 | €6,652 | €18,209 | +€11,557 | +173.8% |
| Deferred charges and accrued income | 490/1 | - | €25 | +€25 | |
| Total equity and liabilities | 10/49 | €166,929 | €164,902 | -€2,027 | -1.2% |
| Equity | 10/15 | €155,199 | €159,111 | +€3,912 | +2.5% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €57,057 | €60,969 | +€3,912 | +6.9% |
| Non-distributable reserves | 130/1 | €2,004 | €2,004 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,004 | €2,004 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,300 | €1,650 | -€1,650 | -50.0% |
| Distributable reserves | 133 | €51,754 | €57,315 | +€5,562 | +10.7% |
| Profit (loss) carried forward | 14 | €11,379 | €11,379 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,100 | €550 | -€550 | -50.0% |
| Deferred taxes | 168 | €1,100 | €550 | -€550 | -50.0% |
| Amounts payable | 17/49 | €10,630 | €5,241 | -€5,388 | -50.7% |
| Amounts payable within one year | 42/48 | €10,630 | €5,241 | -€5,388 | -50.7% |
| Trade debts | 44 | €5,527 | €3,556 | -€1,971 | -35.7% |
| Suppliers | 440/4 | €5,527 | €3,556 | -€1,971 | -35.7% |
| Taxes, remuneration and social security | 45 | €5,005 | €1,650 | -€3,355 | -67.0% |
| Taxes | 450/3 | €5,005 | €1,650 | -€3,355 | -67.0% |
| Other amounts payable | 47/48 | €98 | €35 | -€62 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,933 | €18,107 | +€174 | +1.0% |
| Other operating charges | 640/8 | €2,338 | €2,407 | +€69 | +3.0% |
| Gross operating margin | 9900 | €28,337 | €28,071 | -€266 | -0.9% |
| Operating profit (loss) | 9901 | €8,066 | €7,557 | -€509 | -6.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €86 | €78 | -€9 | -10.0% |
| Recurring financial charges | 65 | €86 | €78 | -€9 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €7,979 | €7,479 | -€500 | -6.3% |
| Transfer from deferred taxes | 780 | €550 | €550 | = | 0.0% |
| Income taxes | 67/77 | €4,370 | €4,117 | -€252 | -5.8% |
| Profit (loss) for the period | 9904 | €4,160 | €3,912 | -€248 | -6.0% |
| Transfer from tax-exempt reserves | 789 | €1,650 | €1,650 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,810 | €5,562 | -€248 | -4.3% |
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 5 October 2026 via checked.be.