PROCENTER: 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.
PROCENTER
Largest movements
- Cash +€278,368
up €278,368 (+45.2%), from €616,390 to €894,757
mainly Net result for the year (+€410,961) and Stocks and contracts (+€107,974)
- Stocks and contracts -€107,974
down €107,974 (-10.2%), from €1.1m to €955,342
- Tangible fixed assets +€81,381
up €81,381 (+10.4%), from €783,381 to €864,762
of which Furniture and vehicles: +€96,090
- Reserves +€300,000
up €300,000 (+98.0%), from €306,200 to €606,200
of which Distributable reserves: +€300,000
- Short-term financial debts -€100,000
down €100,000 (-21.7%), from €460,000 to €360,000
- Other debts -€72,822
down €72,822 (-58.9%), from €123,531 to €50,710
- Profit (loss) carried forward +€60,961
up €60,961 (+6.6%), from €923,362 to €984,323
- Trade debts -€39,700
down €39,700 (-23.8%), from €166,600 to €126,900
- Gross operating margin +€111,106
up €111,106 (+14.7%), from €757,363 to €868,469
- Staff costs +€52,483
up €52,483 (+35.4%), from €148,349 to €200,832
- Financial income +€49,611
up €49,611 (+109.5%), from €45,303 to €94,914
- Financial charges +€16,118
up €16,118 (+32.4%), from €49,774 to €65,892
- Taxes +€13,563
up €13,563 (+8.6%), from €157,633 to €171,196
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 | €2,802,446 | €3,022,545 | +€220,098 | +7.9% |
| Fixed assets | 21/28 | €802,006 | €881,797 | +€79,791 | +9.9% |
| Intangible fixed assets | 21 | €6,625 | €5,035 | -€1,590 | -24.0% |
| Tangible fixed assets | 22/27 | €783,381 | €864,762 | +€81,381 | +10.4% |
| Land and buildings | 22 | €624,829 | €595,789 | -€29,040 | -4.6% |
| Plant, machinery and equipment | 23 | €7,915 | €4,823 | -€3,092 | -39.1% |
| Furniture and vehicles | 24 | €97,460 | €193,549 | +€96,090 | +98.6% |
| Leasing and similar rights | 25 | €12,582 | €7,173 | -€5,409 | -43.0% |
| Other tangible fixed assets | 26 | €40,595 | €63,428 | +€22,833 | +56.2% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €2,000,440 | €2,140,748 | +€140,307 | +7.0% |
| Stocks and contracts in progress | 3 | €1,063,316 | €955,342 | -€107,974 | -10.2% |
| Stocks | 30/36 | €1,063,316 | €955,342 | -€107,974 | -10.2% |
| Amounts receivable within one year | 40/41 | €314,665 | €284,981 | -€29,683 | -9.4% |
| Trade receivables | 40 | €311,891 | €281,540 | -€30,351 | -9.7% |
| Other amounts receivable | 41 | €2,774 | €3,442 | +€668 | +24.1% |
| Cash at bank and in hand | 54/58 | €616,390 | €894,757 | +€278,368 | +45.2% |
| Deferred charges and accrued income | 490/1 | €6,070 | €5,667 | -€403 | -6.6% |
| Total equity and liabilities | 10/49 | €2,802,446 | €3,022,545 | +€220,098 | +7.9% |
| Equity | 10/15 | €1,291,562 | €1,652,523 | +€360,961 | +27.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €306,200 | €606,200 | +€300,000 | +98.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €600,000 | +€300,000 | +100.0% |
| Profit (loss) carried forward | 14 | €923,362 | €984,323 | +€60,961 | +6.6% |
| Amounts payable | 17/49 | €1,510,885 | €1,370,022 | -€140,863 | -9.3% |
| Amounts payable after more than one year | 17 | €499,688 | €519,029 | +€19,341 | +3.9% |
| Financial debts | 170/4 | €499,688 | €519,029 | +€19,341 | +3.9% |
| Amounts payable within one year | 42/48 | €1,011,197 | €850,993 | -€160,204 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €50,064 | €70,367 | +€20,303 | +40.6% |
| Financial debts | 43 | €460,000 | €360,000 | -€100,000 | -21.7% |
| Credit institutions | 430/8 | €460,000 | €360,000 | -€100,000 | -21.7% |
| Trade debts | 44 | €166,600 | €126,900 | -€39,700 | -23.8% |
| Suppliers | 440/4 | €166,600 | €126,900 | -€39,700 | -23.8% |
| Taxes, remuneration and social security | 45 | €211,001 | €243,016 | +€32,015 | +15.2% |
| Taxes | 450/3 | €196,057 | €222,339 | +€26,282 | +13.4% |
| Remuneration and social security | 454/9 | €14,944 | €20,676 | +€5,732 | +38.4% |
| Other amounts payable | 47/48 | €123,531 | €50,710 | -€72,822 | -58.9% |
| Remuneration, social security and pensions | 62 | €148,349 | €200,832 | +€52,483 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,858 | €87,744 | +€12,886 | +17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€826 | - | +€826 | |
| Other operating charges | 640/8 | €28,203 | €26,759 | -€1,445 | -5.1% |
| Gross operating margin | 9900 | €757,363 | €868,469 | +€111,106 | +14.7% |
| Operating profit (loss) | 9901 | €506,779 | €553,134 | +€46,355 | +9.1% |
| Financial income | 75/76B | €45,303 | €94,914 | +€49,611 | +109.5% |
| Recurring financial income | 75 | €45,303 | €94,914 | +€49,611 | +109.5% |
| Financial charges | 65/66B | €49,774 | €65,892 | +€16,118 | +32.4% |
| Recurring financial charges | 65 | €49,774 | €65,892 | +€16,118 | +32.4% |
| Profit (loss) for the period before taxes | 9903 | €502,309 | €582,157 | +€79,848 | +15.9% |
| Income taxes | 67/77 | €157,633 | €171,196 | +€13,563 | +8.6% |
| Profit (loss) for the period | 9904 | €344,676 | €410,961 | +€66,285 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €344,676 | €410,961 | +€66,285 | +19.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.