PROCEDO: 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.
PROCEDO
Largest movements
- Cash -€93,083
down €93,083 (-28.3%), from €328,954 to €235,870
mainly Accrued charges and deferred income (-€80,660) and Deferred charges and accrued income (-€67,772)
- Deferred charges and accrued income +€67,772
up €67,772 (+24,644%), from €275 to €68,047
- Receivables within one year +€31,058
up €31,058 (+9.1%), from €341,730 to €372,787
of which Trade receivables: +€41,910
- Financial fixed assets -€6,940
down €6,940 (-45.4%), from €15,280 to €8,340
- Accrued charges and deferred income -€80,660
down €80,660 (-83.1%), from €97,103 to €16,443
- Trade debts +€73,444
up €73,444 (+26.7%), from €275,209 to €348,653
- Profit (loss) carried forward +€8,596
up €8,596 (+3.1%), from €277,039 to €285,635
- Gross operating margin -€6,806
down €6,806, from €4,730 to -€2,076
- Taxes -€1,545
down €1,545 (-30.5%), from €5,059 to €3,514
- Financial income +€747
up €747 (+5.0%), from €14,830 to €15,577
- Financial charges -€591
down €591 (-58.3%), from €1,014 to €423
- Other operating charges +€583
up €583 (+152%), from €384 to €968
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 | €686,239 | €685,045 | -€1,194 | -0.2% |
| Fixed assets | 21/28 | €15,280 | €8,340 | -€6,940 | -45.4% |
| Financial fixed assets | 28 | €15,280 | €8,340 | -€6,940 | -45.4% |
| Current assets | 29/58 | €670,959 | €676,705 | +€5,746 | +0.9% |
| Amounts receivable within one year | 40/41 | €341,730 | €372,787 | +€31,058 | +9.1% |
| Trade receivables | 40 | €249,045 | €290,956 | +€41,910 | +16.8% |
| Other amounts receivable | 41 | €92,685 | €81,832 | -€10,853 | -11.7% |
| Cash at bank and in hand | 54/58 | €328,954 | €235,870 | -€93,083 | -28.3% |
| Deferred charges and accrued income | 490/1 | €275 | €68,047 | +€67,772 | +24,644% |
| Total equity and liabilities | 10/49 | €686,239 | €685,045 | -€1,194 | -0.2% |
| Equity | 10/15 | €311,353 | €319,949 | +€8,596 | +2.8% |
| Contributions | 10/11 | €20,230 | €20,230 | = | 0.0% |
| Capital | 10 | €20,230 | €20,230 | = | 0.0% |
| Issued capital | 100 | €20,230 | €20,230 | = | 0.0% |
| Reserves | 13 | €14,084 | €14,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,084 | €14,084 | = | 0.0% |
| Legal reserve | 130 | €14,084 | €14,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,039 | €285,635 | +€8,596 | +3.1% |
| Amounts payable | 17/49 | €374,885 | €365,096 | -€9,790 | -2.6% |
| Amounts payable within one year | 42/48 | €277,783 | €348,653 | +€70,870 | +25.5% |
| Trade debts | 44 | €275,209 | €348,653 | +€73,444 | +26.7% |
| Suppliers | 440/4 | €275,209 | €348,653 | +€73,444 | +26.7% |
| Advances received on contracts in progress | 46 | €2,574 | - | -€2,574 | |
| Accrued charges and deferred income | 492/3 | €97,103 | €16,443 | -€80,660 | -83.1% |
| Other operating charges | 640/8 | €384 | €968 | +€583 | +152% |
| Gross operating margin | 9900 | €4,730 | -€2,076 | -€6,806 | |
| Operating profit (loss) | 9901 | €4,346 | -€3,044 | -€7,390 | |
| Financial income | 75/76B | €14,830 | €15,577 | +€747 | +5.0% |
| Recurring financial income | 75 | €14,830 | €15,577 | +€747 | +5.0% |
| Financial charges | 65/66B | €1,014 | €423 | -€591 | -58.3% |
| Recurring financial charges | 65 | €1,014 | €423 | -€591 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €18,162 | €12,111 | -€6,052 | -33.3% |
| Income taxes | 67/77 | €5,059 | €3,514 | -€1,545 | -30.5% |
| Profit (loss) for the period | 9904 | €13,103 | €8,596 | -€4,507 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,103 | €8,596 | -€4,507 | -34.4% |
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 15 October 2026 via checked.be.