ProCerte: 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.
ProCerte
Largest movements
- Receivables after one year +€50,000
new in 2025: €50,000
- Cash +€41,056
up €41,056 (+139.1%), from €29,521 to €70,577
mainly Net result for the year (+€88,056) and Tax, wage and social debts (+€21,995)
- Tangible fixed assets +€7,913
new in 2025: €7,913
of which Other tangible fixed assets: +€6,974
- Receivables within one year +€7,744
up €7,744 (+21.0%), from €36,960 to €44,703
of which Trade receivables: +€5,394
- Deferred charges and accrued income +€1,814
up €1,814 (+221.2%), from €820 to €2,634
- Reserves +€86,390
up €86,390 (+210.5%), from €41,033 to €127,423
- Tax, wage and social debts +€21,995
up €21,995 (+105.5%), from €20,851 to €42,846
- Gross operating margin +€55,195
up €55,195 (+98.0%), from €56,348 to €111,543
- Taxes +€12,960
up €12,960 (+111.8%), from €11,597 to €24,557
- Financial income +€1,840
new in 2025: €1,840
- Depreciation -€1,326
down €1,326 (-73.8%), from €1,796 to €470
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 | €67,301 | €175,827 | +€108,527 | +161.3% |
| Fixed assets | 21/28 | - | €7,913 | +€7,913 | |
| Tangible fixed assets | 22/27 | - | €7,913 | +€7,913 | |
| Plant, machinery and equipment | 23 | - | €939 | +€939 | |
| Other tangible fixed assets | 26 | - | €6,974 | +€6,974 | |
| Current assets | 29/58 | €67,301 | €167,914 | +€100,614 | +149.5% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €36,960 | €44,703 | +€7,744 | +21.0% |
| Trade receivables | 40 | €36,662 | €42,056 | +€5,394 | +14.7% |
| Other amounts receivable | 41 | €297 | €2,647 | +€2,350 | +790.6% |
| Cash at bank and in hand | 54/58 | €29,521 | €70,577 | +€41,056 | +139.1% |
| Deferred charges and accrued income | 490/1 | €820 | €2,634 | +€1,814 | +221.2% |
| Total equity and liabilities | 10/49 | €67,301 | €175,827 | +€108,527 | +161.3% |
| Equity | 10/15 | €43,033 | €129,423 | +€86,390 | +200.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,033 | €127,423 | +€86,390 | +210.5% |
| Distributable reserves | 133 | €41,033 | €127,423 | +€86,390 | +210.5% |
| Amounts payable | 17/49 | €24,268 | €46,404 | +€22,136 | +91.2% |
| Amounts payable within one year | 42/48 | €23,873 | €46,404 | +€22,531 | +94.4% |
| Trade debts | 44 | €1,878 | €1,396 | -€482 | -25.6% |
| Suppliers | 440/4 | €1,878 | €1,396 | -€482 | -25.6% |
| Taxes, remuneration and social security | 45 | €20,851 | €42,846 | +€21,995 | +105.5% |
| Taxes | 450/3 | €20,851 | €42,846 | +€21,995 | +105.5% |
| Other amounts payable | 47/48 | €1,144 | €2,161 | +€1,018 | +89.0% |
| Accrued charges and deferred income | 492/3 | €395 | - | -€395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,796 | €470 | -€1,326 | -73.8% |
| Other operating charges | 640/8 | €106 | €194 | +€88 | +83.6% |
| Gross operating margin | 9900 | €56,348 | €111,543 | +€55,195 | +98.0% |
| Operating profit (loss) | 9901 | €54,446 | €110,879 | +€56,433 | +103.6% |
| Financial income | 75/76B | - | €1,840 | +€1,840 | |
| Recurring financial income | 75 | - | €1,840 | +€1,840 | |
| Financial charges | 65/66B | €151 | €106 | -€44 | -29.4% |
| Recurring financial charges | 65 | €151 | €106 | -€44 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €54,295 | €112,613 | +€58,318 | +107.4% |
| Income taxes | 67/77 | €11,597 | €24,557 | +€12,960 | +111.8% |
| Profit (loss) for the period | 9904 | €42,699 | €88,056 | +€45,358 | +106.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,699 | €88,056 | +€45,358 | +106.2% |
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 28 September 2026 via checked.be.