PROCEPT: 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.
PROCEPT
Largest movements
- Cash +€2.1m
up €2.1m (+75.2%), from €2.8m to €4.9m
mainly Net result for the year (+€1.2m) and Advances received (+€881,128)
- Current investments -€514,000
down €514,000 (-90.9%), from €565,370 to €51,370
- Tangible fixed assets -€383,554
down €383,554 (-54.2%), from €707,287 to €323,734
of which Furniture and vehicles: -€243,673
- Receivables within one year +€352,855
up €352,855 (+33.0%), from €1.1m to €1.4m
of which Other amounts receivable: +€320,195
- Stocks and contracts +€203,153
up €203,153 (+17.9%), from €1.1m to €1.3m
- Reserves +€1.2m
up €1.2m (+23.4%), from €5.1m to €6.2m
of which Distributable reserves: +€1.2m
- Advances received +€881,128
up €881,128 (+894.8%), from €98,472 to €979,600
- Other debts -€610,500
down €610,500 (-93.1%), from €655,800 to €45,300
- Tax, wage and social debts +€233,549
up €233,549 (+181.4%), from €128,776 to €362,325
of which Taxes: +€209,243
- Gross operating margin +€699,480
up €699,480 (+32.5%), from €2.2m to €2.9m
- Taxes +€217,066
up €217,066 (+76.2%), from €284,689 to €501,755
- Depreciation -€201,472
down €201,472 (-48.1%), from €419,196 to €217,724
- Staff costs +€144,324
up €144,324 (+20.5%), from €705,157 to €849,481
- Other operating charges +€87,152
up €87,152 (+648.9%), from €13,430 to €100,582
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 | €6,471,190 | €8,154,509 | +€1.7m | +26.0% |
| Fixed assets | 21/28 | €869,877 | €470,442 | -€399,435 | -45.9% |
| Intangible fixed assets | 21 | €112,589 | €96,708 | -€15,881 | -14.1% |
| Tangible fixed assets | 22/27 | €707,287 | €323,734 | -€383,554 | -54.2% |
| Plant, machinery and equipment | 23 | €80,615 | €23,781 | -€56,834 | -70.5% |
| Furniture and vehicles | 24 | €253,699 | €10,026 | -€243,673 | -96.0% |
| Leasing and similar rights | 25 | €25,850 | - | -€25,850 | |
| Other tangible fixed assets | 26 | €347,124 | €289,927 | -€57,197 | -16.5% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €5,601,313 | €7,684,068 | +€2.1m | +37.2% |
| Stocks and contracts in progress | 3 | €1,137,561 | €1,340,714 | +€203,153 | +17.9% |
| Stocks | 30/36 | €1,137,561 | €1,340,714 | +€203,153 | +17.9% |
| Amounts receivable within one year | 40/41 | €1,070,173 | €1,423,028 | +€352,855 | +33.0% |
| Trade receivables | 40 | €476,359 | €509,019 | +€32,660 | +6.9% |
| Other amounts receivable | 41 | €593,814 | €914,009 | +€320,195 | +53.9% |
| Current investments | 50/53 | €565,370 | €51,370 | -€514,000 | -90.9% |
| Cash at bank and in hand | 54/58 | €2,771,454 | €4,856,460 | +€2.1m | +75.2% |
| Deferred charges and accrued income | 490/1 | €56,755 | €12,496 | -€44,259 | -78.0% |
| Total equity and liabilities | 10/49 | €6,471,190 | €8,154,509 | +€1.7m | +26.0% |
| Equity | 10/15 | €5,330,121 | €6,514,755 | +€1.2m | +22.2% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €5,053,000 | €6,233,000 | +€1.2m | +23.4% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €5,045,000 | €6,225,000 | +€1.2m | +23.4% |
| Profit (loss) carried forward | 14 | €197,121 | €201,755 | +€4,634 | +2.4% |
| Amounts payable | 17/49 | €1,141,069 | €1,639,755 | +€498,685 | +43.7% |
| Amounts payable within one year | 42/48 | €1,141,069 | €1,639,755 | +€498,685 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €16,766 | - | -€16,766 | |
| Trade debts | 44 | €241,255 | €252,529 | +€11,274 | +4.7% |
| Suppliers | 440/4 | €241,255 | €252,529 | +€11,274 | +4.7% |
| Advances received on contracts in progress | 46 | €98,472 | €979,600 | +€881,128 | +894.8% |
| Taxes, remuneration and social security | 45 | €128,776 | €362,325 | +€233,549 | +181.4% |
| Taxes | 450/3 | €73,104 | €282,347 | +€209,243 | +286.2% |
| Remuneration and social security | 454/9 | €55,672 | €79,978 | +€24,306 | +43.7% |
| Other amounts payable | 47/48 | €655,800 | €45,300 | -€610,500 | -93.1% |
| Non-recurring operating income | 76A | €12,538 | €3,590 | -€8,948 | -71.4% |
| Remuneration, social security and pensions | 62 | €705,157 | €849,481 | +€144,324 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419,196 | €217,724 | -€201,472 | -48.1% |
| Other operating charges | 640/8 | €13,430 | €100,582 | +€87,152 | +648.9% |
| Gross operating margin | 9900 | €2,150,588 | €2,850,068 | +€699,480 | +32.5% |
| Operating profit (loss) | 9901 | €1,012,805 | €1,682,280 | +€669,476 | +66.1% |
| Financial income | 75/76B | €152,327 | €112,179 | -€40,149 | -26.4% |
| Recurring financial income | 75 | €152,327 | €112,179 | -€40,149 | -26.4% |
| Financial charges | 65/66B | €19,510 | €62,770 | +€43,260 | +221.7% |
| Recurring financial charges | 65 | €19,510 | €62,770 | +€43,260 | +221.7% |
| Profit (loss) for the period before taxes | 9903 | €1,145,622 | €1,731,689 | +€586,067 | +51.2% |
| Income taxes | 67/77 | €284,689 | €501,755 | +€217,066 | +76.2% |
| Profit (loss) for the period | 9904 | €860,933 | €1,229,934 | +€369,001 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €860,933 | €1,229,934 | +€369,001 | +42.9% |
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.