PROCASH IMMO: what changed
Two financial 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.
PROCASH IMMO
Largest movements
- Tangible fixed assets -€36,785
down €36,785 (-9.0%), from €410,179 to €373,394
of which Land and buildings: -€36,126
- Cash -€11,769
down €11,769 (-39.3%), from €29,924 to €18,155
mainly Debts after one year (-€19,155) and Net result for the year (-€18,455)
- Debts after one year -€19,155
down €19,155 (-6.9%), from €279,439 to €260,285
- Profit (loss) carried forward -€18,455
down €18,455 (-36.9%), from -€49,982 to -€68,436
- Other debts -€10,000
down €10,000 (-5.3%), from €188,506 to €178,506
- Gross operating margin -€418
down €418 (-1.5%), from €27,696 to €27,279
- Financial charges -€319
down €319 (-6.0%), from €5,312 to €4,993
- Depreciation +€283
up €283 (+0.7%), from €38,669 to €38,952
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.
Derived cash bridge
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 | €441,676 | €393,039 | -€48,637 | -11.0% |
| Formation expenses | 20 | €194 | €64 | -€130 | -66.9% |
| Fixed assets | 21/28 | €410,179 | €373,394 | -€36,785 | -9.0% |
| Tangible fixed assets | 22/27 | €410,179 | €373,394 | -€36,785 | -9.0% |
| Land and buildings | 22 | €408,371 | €372,245 | -€36,126 | -8.8% |
| Furniture and vehicles | 24 | €1,808 | €1,149 | -€659 | -36.4% |
| Current assets | 29/58 | €31,303 | €19,580 | -€11,722 | -37.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €29,924 | €18,155 | -€11,769 | -39.3% |
| Deferred charges and accrued income | 490/1 | €1,379 | €1,426 | +€47 | +3.4% |
| Total equity and liabilities | 10/49 | €441,676 | €393,039 | -€48,637 | -11.0% |
| Equity | 10/15 | -€46,982 | -€65,436 | -€18,455 | -39.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,982 | -€68,436 | -€18,455 | -36.9% |
| Amounts payable | 17/49 | €488,658 | €458,475 | -€30,183 | -6.2% |
| Amounts payable after more than one year | 17 | €279,439 | €260,285 | -€19,155 | -6.9% |
| Financial debts | 170/4 | €279,439 | €260,285 | -€19,155 | -6.9% |
| Amounts payable within one year | 42/48 | €209,219 | €198,191 | -€11,028 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €18,841 | €19,155 | +€314 | +1.7% |
| Trade debts | 44 | €1,379 | €55 | -€1,324 | -96.0% |
| Suppliers | 440/4 | €1,379 | €55 | -€1,324 | -96.0% |
| Taxes, remuneration and social security | 45 | €493 | €475 | -€18 | -3.7% |
| Taxes | 450/3 | €493 | €475 | -€18 | -3.7% |
| Other amounts payable | 47/48 | €188,506 | €178,506 | -€10,000 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,669 | €38,952 | +€283 | +0.7% |
| Other operating charges | 640/8 | €1,574 | €1,788 | +€214 | +13.6% |
| Gross operating margin | 9900 | €27,696 | €27,279 | -€418 | -1.5% |
| Operating profit (loss) | 9901 | -€12,547 | -€13,462 | -€915 | -7.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,312 | €4,993 | -€319 | -6.0% |
| Recurring financial charges | 65 | €5,312 | €4,993 | -€319 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,858 | -€18,455 | -€596 | -3.3% |
| Profit (loss) for the period | 9904 | -€17,858 | -€18,455 | -€596 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,858 | -€18,455 | -€596 | -3.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.