PROCEOS: 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.
PROCEOS
Largest movements
- Cash -€1,592
down €1,592 (-13.2%), from €12,032 to €10,439
mainly Net result for the year (-€1,415) and Receivables within one year (-€177)
- Receivables within one year +€177
up €177 (+187.3%), from €94 to €271
- Reserves -€1,415
down €1,415 (-15.5%), from €9,126 to €7,711
- Gross operating margin -€412
down €412 (-79.9%), from -€516 to -€928
- Financial charges -€15
down €15 (-14.7%), from €103 to €88
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €12,126 | €10,711 | -€1,415 | -11.7% |
| Current assets | 29/58 | €12,126 | €10,711 | -€1,415 | -11.7% |
| Amounts receivable within one year | 40/41 | €94 | €271 | +€177 | +187.3% |
| Other amounts receivable | 41 | €94 | €271 | +€177 | +187.3% |
| Cash at bank and in hand | 54/58 | €12,032 | €10,439 | -€1,592 | -13.2% |
| Total equity and liabilities | 10/49 | €12,126 | €10,711 | -€1,415 | -11.7% |
| Equity | 10/15 | €12,126 | €10,711 | -€1,415 | -11.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,126 | €7,711 | -€1,415 | -15.5% |
| Distributable reserves | 133 | €9,126 | €7,711 | -€1,415 | -15.5% |
| Amounts payable | 17/49 | €0 | €0 | -€0 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | -€0 | -100.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€516 | -€928 | -€412 | -79.9% |
| Operating profit (loss) | 9901 | -€903 | -€1,327 | -€424 | -47.0% |
| Financial charges | 65/66B | €103 | €88 | -€15 | -14.7% |
| Recurring financial charges | 65 | €103 | €88 | -€15 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,006 | -€1,415 | -€409 | -40.7% |
| Profit (loss) for the period | 9904 | -€1,006 | -€1,415 | -€409 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,006 | -€1,415 | -€409 | -40.7% |
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 9 October 2026 via checked.be.