PROCEDERE MANAGEMENT: 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.
What changed
PROCEDERE MANAGEMENT
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€81,318
2024 · €81,577-€258
Equity
€637,170
2024 · €674,771-€37,602
Cash
€178
2024 · €10,457-€10,279
Balance sheet total
€1.0m
2024 · €1.2m-€140,389
Largest movements
Assets
- Receivables within one year -€76,369
down €76,369 (-50.2%), from €152,198 to €75,829
of which Other amounts receivable: -€72,476
- Tangible fixed assets -€55,018
down €55,018 (-6.9%), from €802,241 to €747,223
of which Land and buildings: -€53,847
Equity and liabilities
- Debts after one year -€50,486
down €50,486 (-17.8%), from €284,086 to €233,599
- Trade debts -€39,839
down €39,839 (-60.3%), from €66,118 to €26,279
- Reserves -€37,602
down €37,602 (-7.5%), from €498,739 to €461,137
of which Distributable reserves: -€37,602
- Tax, wage and social debts -€14,184
down €14,184 (-27.4%), from €51,798 to €37,614
Income statement
- Financial income +€3,551
up €3,551 (+37.3%), from €9,530 to €13,081
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.
Result 2024
€81,577
Gross operating margin
-€1,451
Depreciation
-€840
Other operating charges
+€1,176
Financial income
+€3,551
Financial charges
-€1,510
Taxes
-€1,184
Result 2025
€81,318
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.
From operations
+€157,406
Investment
€0
Financing
-€167,685
Cash 2024
€10,457
From operations (derived)
+€157,406
Net result for the year
+€81,318
Depreciation
+€55,018
Receivables within one year
+€76,369
Deferred charges and accrued income
-€1,276
Trade debts
-€39,839
Tax, wage and social debts
-€14,184
Financing
-€167,685
Debts after one year
-€50,486
Current portion of long-term debt
+€1,595
Short-term financial debts
+€126
Contributions, distributions and other
-€118,920
Cash 2025
€178
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,169,716 | €1,029,327 | -€140,389 | -12.0% |
| Fixed assets | 21/28 | €802,241 | €747,223 | -€55,018 | -6.9% |
| Tangible fixed assets | 22/27 | €802,241 | €747,223 | -€55,018 | -6.9% |
| Land and buildings | 22 | €782,992 | €729,144 | -€53,847 | -6.9% |
| Furniture and vehicles | 24 | €19,250 | €18,079 | -€1,171 | -6.1% |
| Current assets | 29/58 | €367,475 | €282,104 | -€85,371 | -23.2% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €152,198 | €75,829 | -€76,369 | -50.2% |
| Trade receivables | 40 | €3,893 | €0 | -€3,893 | -100.0% |
| Other amounts receivable | 41 | €148,305 | €75,829 | -€72,476 | -48.9% |
| Cash at bank and in hand | 54/58 | €10,457 | €178 | -€10,279 | -98.3% |
| Deferred charges and accrued income | 490/1 | €4,820 | €6,097 | +€1,276 | +26.5% |
| Total equity and liabilities | 10/49 | €1,169,716 | €1,029,327 | -€140,389 | -12.0% |
| Equity | 10/15 | €674,771 | €637,170 | -€37,602 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €498,739 | €461,137 | -€37,602 | -7.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €71,121 | €71,121 | = | 0.0% |
| Distributable reserves | 133 | €427,617 | €390,016 | -€37,602 | -8.8% |
| Profit (loss) carried forward | 14 | €169,832 | €169,832 | = | 0.0% |
| Provisions and deferred taxes | 16 | €39,000 | €39,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €39,000 | €39,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €39,000 | €39,000 | = | 0.0% |
| Amounts payable | 17/49 | €455,945 | €353,158 | -€102,788 | -22.5% |
| Amounts payable after more than one year | 17 | €284,086 | €233,599 | -€50,486 | -17.8% |
| Financial debts | 170/4 | €284,086 | €233,599 | -€50,486 | -17.8% |
| Amounts payable within one year | 42/48 | €171,859 | €119,558 | -€52,301 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €53,891 | €55,486 | +€1,595 | +3.0% |
| Financial debts | 43 | €52 | €179 | +€126 | +240.6% |
| Credit institutions | 430/8 | €52 | €179 | +€126 | +240.6% |
| Trade debts | 44 | €66,118 | €26,279 | -€39,839 | -60.3% |
| Suppliers | 440/4 | €66,118 | €26,279 | -€39,839 | -60.3% |
| Taxes, remuneration and social security | 45 | €51,798 | €37,614 | -€14,184 | -27.4% |
| Taxes | 450/3 | €51,798 | €37,614 | -€14,184 | -27.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,179 | €55,018 | +€840 | +1.5% |
| Other operating charges | 640/8 | €3,131 | €1,955 | -€1,176 | -37.6% |
| Gross operating margin | 9900 | €178,648 | €177,196 | -€1,451 | -0.8% |
| Operating profit (loss) | 9901 | €121,338 | €120,223 | -€1,115 | -0.9% |
| Financial income | 75/76B | €9,530 | €13,081 | +€3,551 | +37.3% |
| Recurring financial income | 75 | €9,530 | €13,081 | +€3,551 | +37.3% |
| Financial charges | 65/66B | €15,632 | €17,142 | +€1,510 | +9.7% |
| Recurring financial charges | 65 | €15,632 | €17,142 | +€1,510 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €115,236 | €116,162 | +€926 | +0.8% |
| Income taxes | 67/77 | €33,660 | €34,844 | +€1,184 | +3.5% |
| Profit (loss) for the period | 9904 | €81,577 | €81,318 | -€258 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,577 | €81,318 | -€258 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.