PROCAT: 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.
PROCAT
Largest movements
- Cash +€1.8m
up €1.8m (+833.5%), from €221,305 to €2.1m
mainly Net result for the year (+€1.6m) and Investment in fixed assets (net) (+€1.3m)
- Tangible fixed assets -€1.4m
down €1.4m (-52.8%), from €2.7m to €1.3m
- Stocks and contracts +€310,000
new in 2025: €310,000
- Profit (loss) carried forward +€1.6m
up €1.6m (+96.9%), from -€1.6m to -€51,703
- Revaluation surpluses -€1.2m
no longer reported in 2025 (was €1.2m)
- Trade debts +€294,301
up €294,301 (+2785.9%), from €10,564 to €304,865
- Debts after one year -€229,117
down €229,117 (-7.7%), from €3.0m to €2.8m
of which Financial debts: -€192,667
- Tax, wage and social debts +€129,576
up €129,576 (+2898.6%), from €4,470 to €134,046
of which Taxes: +€129,982
- Gross operating margin +€1.7m
up €1.7m (+557.5%), from €311,363 to €2.0m
- Taxes +€130,629
new in 2025: €130,629
- Staff costs -€29,112
down €29,112 (-69.8%), from €41,696 to €12,584
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 | €2,969,426 | €3,693,278 | +€723,853 | +24.4% |
| Fixed assets | 21/28 | €2,712,813 | €1,282,204 | -€1.4m | -52.7% |
| Tangible fixed assets | 22/27 | €2,709,190 | €1,278,582 | -€1.4m | -52.8% |
| Land and buildings | 22 | €2,709,190 | €1,278,582 | -€1.4m | -52.8% |
| Financial fixed assets | 28 | €3,622 | €3,622 | = | 0.0% |
| Current assets | 29/58 | €256,613 | €2,411,074 | +€2.2m | +839.6% |
| Stocks and contracts in progress | 3 | - | €310,000 | +€310,000 | |
| Stocks | 30/36 | - | €310,000 | +€310,000 | |
| Amounts receivable within one year | 40/41 | €4 | - | -€4 | |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €221,305 | €2,065,770 | +€1.8m | +833.5% |
| Deferred charges and accrued income | 490/1 | €35,304 | €35,304 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,969,426 | €3,693,278 | +€723,853 | +24.4% |
| Equity | 10/15 | -€39,721 | €351,124 | +€390,845 | |
| Contributions | 10/11 | €402,827 | €402,827 | = | 0.0% |
| Capital | 10 | €402,827 | €402,827 | = | 0.0% |
| Issued capital | 100 | €402,827 | €402,827 | = | 0.0% |
| Revaluation surpluses | 12 | €1,201,855 | - | -€1.2m | |
| Profit (loss) carried forward | 14 | -€1,644,403 | -€51,703 | +€1.6m | +96.9% |
| Amounts payable | 17/49 | €3,009,147 | €3,342,155 | +€333,008 | +11.1% |
| Amounts payable after more than one year | 17 | €2,994,113 | €2,764,996 | -€229,117 | -7.7% |
| Financial debts | 170/4 | €2,889,986 | €2,697,319 | -€192,667 | -6.7% |
| Other amounts payable | 178/9 | €104,127 | €67,677 | -€36,450 | -35.0% |
| Amounts payable within one year | 42/48 | €15,034 | €569,661 | +€554,627 | +3689.1% |
| Current portion of amounts payable after more than one year | 42 | - | €128,333 | +€128,333 | |
| Trade debts | 44 | €10,564 | €304,865 | +€294,301 | +2785.9% |
| Suppliers | 440/4 | €10,564 | €304,865 | +€294,301 | +2785.9% |
| Taxes, remuneration and social security | 45 | €4,470 | €134,046 | +€129,576 | +2898.6% |
| Taxes | 450/3 | €975 | €130,957 | +€129,982 | +13326.0% |
| Remuneration and social security | 454/9 | €3,495 | €3,089 | -€406 | -11.6% |
| Other amounts payable | 47/48 | - | €2,417 | +€2,417 | |
| Accrued charges and deferred income | 492/3 | - | €7,497 | +€7,497 | |
| Remuneration, social security and pensions | 62 | €41,696 | €12,584 | -€29,112 | -69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,871 | €117,871 | +€0 | 0.0% |
| Other operating charges | 640/8 | €61,292 | €80,869 | +€19,577 | +31.9% |
| Gross operating margin | 9900 | €311,363 | €2,047,244 | +€1.7m | +557.5% |
| Operating profit (loss) | 9901 | €90,503 | €1,835,920 | +€1.7m | +1928.6% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €110,155 | €112,596 | +€2,441 | +2.2% |
| Recurring financial charges | 65 | €110,155 | €112,596 | +€2,441 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,652 | €1,723,329 | +€1.7m | |
| Income taxes | 67/77 | - | €130,629 | +€130,629 | |
| Profit (loss) for the period | 9904 | -€19,652 | €1,592,700 | +€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,652 | €1,592,700 | +€1.6m |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.