PROCATT: 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.
PROCATT
Largest movements
- Cash -€15,529
down €15,529 (-29.3%), from €52,964 to €37,435
mainly Debts after one year (-€15,344) and Receivables within one year (-€2,650)
- Receivables within one year +€2,650
up €2,650 (+1647.7%), from €161 to €2,811
of which Trade receivables: +€1,594
- Debts after one year -€15,344
down €15,344 (-87.9%), from €17,463 to €2,119
- Reserves +€3,451
up €3,451 (+12.2%), from €28,248 to €31,698
of which Distributable reserves: +€5,311
- Tax, wage and social debts -€1,023
down €1,023 (-33.2%), from €3,082 to €2,059
- Gross operating margin -€4,340
down €4,340 (-36.9%), from €11,746 to €7,406
- Depreciation -€1,299
down €1,299 (-49.7%), from €2,616 to €1,317
- Taxes -€1,023
down €1,023 (-33.2%), from €3,082 to €2,059
- Other operating charges -€135
down €135 (-24.6%), from €548 to €414
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 | €57,095 | €44,279 | -€12,815 | -22.4% |
| Fixed assets | 21/28 | €878 | €1,180 | +€302 | +34.4% |
| Tangible fixed assets | 22/27 | €878 | €1,180 | +€302 | +34.4% |
| Plant, machinery and equipment | 23 | €418 | €1,180 | +€762 | +182.2% |
| Furniture and vehicles | 24 | €460 | - | -€460 | |
| Current assets | 29/58 | €56,217 | €43,100 | -€13,117 | -23.3% |
| Stocks and contracts in progress | 3 | €3,091 | €2,854 | -€238 | -7.7% |
| Stocks | 30/36 | €3,091 | €2,854 | -€238 | -7.7% |
| Amounts receivable within one year | 40/41 | €161 | €2,811 | +€2,650 | +1647.7% |
| Trade receivables | 40 | - | €1,594 | +€1,594 | |
| Other amounts receivable | 41 | €161 | €1,217 | +€1,056 | +656.5% |
| Cash at bank and in hand | 54/58 | €52,964 | €37,435 | -€15,529 | -29.3% |
| Total equity and liabilities | 10/49 | €57,095 | €44,279 | -€12,815 | -22.4% |
| Equity | 10/15 | €35,948 | €39,398 | +€3,451 | +9.6% |
| Contributions | 10/11 | €7,700 | €7,700 | = | 0.0% |
| Reserves | 13 | €28,248 | €31,698 | +€3,451 | +12.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €26,388 | €31,698 | +€5,311 | +20.1% |
| Amounts payable | 17/49 | €21,147 | €4,881 | -€16,266 | -76.9% |
| Amounts payable after more than one year | 17 | €17,463 | €2,119 | -€15,344 | -87.9% |
| Other amounts payable | 178/9 | €17,463 | €2,119 | -€15,344 | -87.9% |
| Amounts payable within one year | 42/48 | €3,684 | €2,543 | -€1,141 | -31.0% |
| Trade debts | 44 | €602 | €484 | -€118 | -19.6% |
| Suppliers | 440/4 | €602 | €484 | -€118 | -19.6% |
| Taxes, remuneration and social security | 45 | €3,082 | €2,059 | -€1,023 | -33.2% |
| Taxes | 450/3 | €3,082 | €2,059 | -€1,023 | -33.2% |
| Accrued charges and deferred income | 492/3 | - | €219 | +€219 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,616 | €1,317 | -€1,299 | -49.7% |
| Other operating charges | 640/8 | €548 | €414 | -€135 | -24.6% |
| Gross operating margin | 9900 | €11,746 | €7,406 | -€4,340 | -36.9% |
| Operating profit (loss) | 9901 | €8,582 | €5,675 | -€2,906 | -33.9% |
| Financial charges | 65/66B | €190 | €165 | -€25 | -13.1% |
| Recurring financial charges | 65 | €190 | €165 | -€25 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €8,392 | €5,510 | -€2,881 | -34.3% |
| Income taxes | 67/77 | €3,082 | €2,059 | -€1,023 | -33.2% |
| Profit (loss) for the period | 9904 | €5,309 | €3,451 | -€1,859 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,309 | €3,451 | -€1,859 | -35.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.