ProCES: 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.
ProCES
Largest movements
- Receivables within one year -€8,394
down €8,394 (-29.9%), from €28,026 to €19,633
of which Other amounts receivable: -€5,634
- Tangible fixed assets -€5,934
down €5,934 (-9.3%), from €63,762 to €57,828
of which Land and buildings: -€5,508
- Profit (loss) carried forward -€9,489
down €9,489 (-24.3%), from -€39,100 to -€48,589
- Trade debts -€6,106
down €6,106 (-80.9%), from €7,550 to €1,444
- Gross operating margin +€7,858
up €7,858, from -€4,982 to €2,876
- Other operating charges +€1,704
up €1,704 (+58.0%), from €2,938 to €4,642
- Taxes +€1,230
up €1,230 (+270.1%), from €455 to €1,685
- Depreciation -€341
down €341 (-4.4%), from €7,694 to €7,353
- Financial income +€228
up €228 (+20.0%), from €1,141 to €1,369
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 | €123,524 | €108,076 | -€15,448 | -12.5% |
| Fixed assets | 21/28 | €63,762 | €57,828 | -€5,934 | -9.3% |
| Tangible fixed assets | 22/27 | €63,762 | €57,828 | -€5,934 | -9.3% |
| Land and buildings | 22 | €60,588 | €55,080 | -€5,508 | -9.1% |
| Furniture and vehicles | 24 | €3,174 | €2,748 | -€426 | -13.4% |
| Current assets | 29/58 | €59,761 | €50,248 | -€9,513 | -15.9% |
| Amounts receivable within one year | 40/41 | €28,026 | €19,633 | -€8,394 | -29.9% |
| Trade receivables | 40 | €4,078 | €1,318 | -€2,760 | -67.7% |
| Other amounts receivable | 41 | €23,948 | €18,315 | -€5,634 | -23.5% |
| Cash at bank and in hand | 54/58 | €29,123 | €28,385 | -€738 | -2.5% |
| Deferred charges and accrued income | 490/1 | €2,612 | €2,230 | -€382 | -14.6% |
| Total equity and liabilities | 10/49 | €123,524 | €108,076 | -€15,448 | -12.5% |
| Equity | 10/15 | €115,973 | €106,484 | -€9,489 | -8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €148,873 | €148,873 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €147,013 | €147,013 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,100 | -€48,589 | -€9,489 | -24.3% |
| Amounts payable | 17/49 | €7,550 | €1,592 | -€5,958 | -78.9% |
| Amounts payable within one year | 42/48 | €7,550 | €1,592 | -€5,958 | -78.9% |
| Trade debts | 44 | €7,550 | €1,444 | -€6,106 | -80.9% |
| Suppliers | 440/4 | €7,550 | €1,444 | -€6,106 | -80.9% |
| Taxes, remuneration and social security | 45 | €0 | €148 | +€148 | |
| Taxes | 450/3 | €0 | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,694 | €7,353 | -€341 | -4.4% |
| Other operating charges | 640/8 | €2,938 | €4,642 | +€1,704 | +58.0% |
| Gross operating margin | 9900 | -€4,982 | €2,876 | +€7,858 | |
| Operating profit (loss) | 9901 | -€15,614 | -€9,119 | +€6,495 | +41.6% |
| Financial income | 75/76B | €1,141 | €1,369 | +€228 | +20.0% |
| Recurring financial income | 75 | €1,141 | €1,369 | +€228 | +20.0% |
| Financial charges | 65/66B | €27 | €54 | +€28 | +103.8% |
| Recurring financial charges | 65 | €27 | €54 | +€28 | +103.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,500 | -€7,804 | +€6,696 | +46.2% |
| Income taxes | 67/77 | €455 | €1,685 | +€1,230 | +270.1% |
| Profit (loss) for the period | 9904 | -€14,955 | -€9,489 | +€5,466 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,955 | -€9,489 | +€5,466 | +36.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.