PROCERTUS: 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.
PROCERTUS
Largest movements
- Current investments +€2.1m
up €2.1m (+52.7%), from €3.9m to €6.0m
- Cash -€1.5m
down €1.5m (-86.2%), from €1.8m to €244,458
mainly Current investments (-€2.1m) and Investment in fixed assets (net) (-€105,724)
- Intangible fixed assets -€142,818
down €142,818 (-39.5%), from €361,284 to €218,466
- Receivables within one year -€120,128
down €120,128 (-7.0%), from €1.7m to €1.6m
of which Trade receivables: -€182,635
- Reserves +€1.5m
up €1.5m (+52.7%), from €2.9m to €4.5m
- Profit (loss) carried forward -€1.1m
down €1.1m (-40.8%), from €2.8m to €1.6m
- Tax, wage and social debts -€98,854
down €98,854 (-14.3%), from €693,316 to €594,463
of which Taxes: -€116,437
- Turnover +€629,981
up €629,981 (+7.9%), from €8.0m to €8.6m
- Gross operating margin +€372,681
up €372,681 (+10.1%), from €3.7m to €4.1m
- Purchases and services +€249,404
up €249,404 (+5.6%), from €4.4m to €4.7m
- Taxes +€151,963
up €151,963 (+644.4%), from €23,583 to €175,545
- Staff costs +€92,821
up €92,821 (+2.9%), from €3.2m to €3.3m
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 | €8,059,990 | €8,309,827 | +€249,837 | +3.1% |
| Fixed assets | 21/28 | €498,183 | €362,844 | -€135,339 | -27.2% |
| Intangible fixed assets | 21 | €361,284 | €218,466 | -€142,818 | -39.5% |
| Tangible fixed assets | 22/27 | €131,152 | €138,630 | +€7,479 | +5.7% |
| Plant, machinery and equipment | 23 | €105,784 | €79,458 | -€26,325 | -24.9% |
| Furniture and vehicles | 24 | €25,368 | €59,172 | +€33,804 | +133.3% |
| Financial fixed assets | 28 | €5,748 | €5,748 | = | 0.0% |
| Current assets | 29/58 | €7,561,807 | €7,946,983 | +€385,176 | +5.1% |
| Amounts receivable after more than one year | 29 | €2,000 | €2,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,705,495 | €1,585,366 | -€120,128 | -7.0% |
| Trade receivables | 40 | €1,650,764 | €1,468,129 | -€182,635 | -11.1% |
| Other amounts receivable | 41 | €54,730 | €117,237 | +€62,507 | +114.2% |
| Current investments | 50/53 | €3,931,925 | €6,004,722 | +€2.1m | +52.7% |
| Cash at bank and in hand | 54/58 | €1,765,070 | €244,458 | -€1.5m | -86.2% |
| Deferred charges and accrued income | 490/1 | €157,317 | €110,436 | -€46,881 | -29.8% |
| Total equity and liabilities | 10/49 | €8,059,990 | €8,309,827 | +€249,837 | +3.1% |
| Equity | 10/15 | €6,228,740 | €6,641,622 | +€412,882 | +6.6% |
| Contributions | 10/11 | €560,894 | €560,894 | = | 0.0% |
| Capital | 10 | €560,894 | €560,894 | = | 0.0% |
| Reserves | 13 | €2,915,000 | €4,450,000 | +€1.5m | +52.7% |
| Profit (loss) carried forward | 14 | €2,752,846 | €1,630,728 | -€1.1m | -40.8% |
| Provisions and deferred taxes | 16 | €51,096 | - | -€51,096 | |
| Provisions for liabilities and charges | 160/5 | €51,096 | - | -€51,096 | |
| Taxes | 161 | €51,096 | - | -€51,096 | |
| Amounts payable | 17/49 | €1,780,155 | €1,668,205 | -€111,950 | -6.3% |
| Amounts payable within one year | 42/48 | €1,757,506 | €1,618,523 | -€138,983 | -7.9% |
| Trade debts | 44 | €1,064,190 | €1,024,061 | -€40,129 | -3.8% |
| Suppliers | 440/4 | €1,064,190 | €1,024,061 | -€40,129 | -3.8% |
| Taxes, remuneration and social security | 45 | €693,316 | €594,463 | -€98,854 | -14.3% |
| Taxes | 450/3 | €217,491 | €101,054 | -€116,437 | -53.5% |
| Remuneration and social security | 454/9 | €475,825 | €493,408 | +€17,583 | +3.7% |
| Accrued charges and deferred income | 492/3 | €22,649 | €49,682 | +€27,033 | +119.4% |
| Turnover | 70 | €7,994,250 | €8,624,231 | +€629,981 | +7.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,425,837 | €4,675,242 | +€249,404 | +5.6% |
| Remuneration, social security and pensions | 62 | €3,227,722 | €3,320,543 | +€92,821 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,167 | €241,063 | +€20,896 | +9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€30,824 | €12,270 | +€43,094 | |
| Other operating charges | 640/8 | €30,011 | €30,507 | +€496 | +1.7% |
| Gross operating margin | 9900 | €3,684,086 | €4,056,768 | +€372,681 | +10.1% |
| Operating profit (loss) | 9901 | €299,870 | €503,480 | +€203,610 | +67.9% |
| Financial income | 75/76B | €94,215 | €102,511 | +€8,296 | +8.8% |
| Recurring financial income | 75 | €94,215 | €102,511 | +€8,296 | +8.8% |
| Financial charges | 65/66B | €7,005 | €17,563 | +€10,558 | +150.7% |
| Recurring financial charges | 65 | €7,005 | €17,563 | +€10,558 | +150.7% |
| Profit (loss) for the period before taxes | 9903 | €387,080 | €588,427 | +€201,348 | +52.0% |
| Income taxes | 67/77 | €23,583 | €175,545 | +€151,963 | +644.4% |
| Profit (loss) for the period | 9904 | €363,497 | €412,882 | +€49,385 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €363,497 | €412,882 | +€49,385 | +13.6% |
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 5 October 2026 via checked.be.