Procescoaching.be: 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.
Procescoaching.be
Largest movements
- Tangible fixed assets -€13,566
down €13,566 (-26.6%), from €51,035 to €37,470
of which Furniture and vehicles: -€13,079
- Cash +€1,125
up €1,125 (+13.8%), from €8,167 to €9,292
mainly Depreciation (+€13,566) and Other debts (+€5,525)
- Profit (loss) carried forward -€11,607
down €11,607 (-27.2%), from -€42,727 to -€54,334
- Debts after one year -€5,653
down €5,653 (-34.9%), from €16,200 to €10,547
- Other debts +€5,525
up €5,525 (+97.3%), from €5,680 to €11,204
- Trade debts +€993
up €993 (+2076.3%), from €48 to €1,041
- Tax, wage and social debts -€797
down €797 (-6.2%), from €12,801 to €12,003
of which Taxes: -€597
- Gross operating margin +€36,822
up €36,822, from -€33,069 to €3,753
- Depreciation -€624
down €624 (-4.4%), from €14,189 to €13,566
- Other operating charges -€460
down €460 (-75.1%), from €613 to €153
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 | €70,718 | €59,166 | -€11,551 | -16.3% |
| Fixed assets | 21/28 | €51,035 | €37,470 | -€13,566 | -26.6% |
| Tangible fixed assets | 22/27 | €51,035 | €37,470 | -€13,566 | -26.6% |
| Land and buildings | 22 | €1,273 | €1,132 | -€141 | -11.1% |
| Plant, machinery and equipment | 23 | €993 | €648 | -€345 | -34.7% |
| Furniture and vehicles | 24 | €48,769 | €35,690 | -€13,079 | -26.8% |
| Current assets | 29/58 | €19,682 | €21,697 | +€2,014 | +10.2% |
| Amounts receivable within one year | 40/41 | €9,806 | €10,065 | +€259 | +2.6% |
| Trade receivables | 40 | €4,968 | €10,059 | +€5,092 | +102.5% |
| Other amounts receivable | 41 | €4,838 | €5 | -€4,833 | -99.9% |
| Cash at bank and in hand | 54/58 | €8,167 | €9,292 | +€1,125 | +13.8% |
| Deferred charges and accrued income | 490/1 | €1,710 | €2,341 | +€631 | +36.9% |
| Total equity and liabilities | 10/49 | €70,718 | €59,166 | -€11,551 | -16.3% |
| Equity | 10/15 | €30,198 | €18,591 | -€11,607 | -38.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €60,525 | €60,525 | = | 0.0% |
| Distributable reserves | 133 | €60,525 | €60,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,727 | -€54,334 | -€11,607 | -27.2% |
| Amounts payable | 17/49 | €40,519 | €40,575 | +€56 | +0.1% |
| Amounts payable after more than one year | 17 | €16,200 | €10,547 | -€5,653 | -34.9% |
| Financial debts | 170/4 | €16,200 | €10,547 | -€5,653 | -34.9% |
| Amounts payable within one year | 42/48 | €23,925 | €30,028 | +€6,103 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €5,397 | €5,653 | +€256 | +4.8% |
| Financial debts | 43 | - | €126 | +€126 | |
| Credit institutions | 430/8 | - | €126 | +€126 | |
| Trade debts | 44 | €48 | €1,041 | +€993 | +2076.3% |
| Suppliers | 440/4 | €48 | €1,041 | +€993 | +2076.3% |
| Taxes, remuneration and social security | 45 | €12,801 | €12,003 | -€797 | -6.2% |
| Taxes | 450/3 | €9,951 | €9,353 | -€597 | -6.0% |
| Remuneration and social security | 454/9 | €2,850 | €2,650 | -€200 | -7.0% |
| Other amounts payable | 47/48 | €5,680 | €11,204 | +€5,525 | +97.3% |
| Accrued charges and deferred income | 492/3 | €394 | - | -€394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,189 | €13,566 | -€624 | -4.4% |
| Other operating charges | 640/8 | €613 | €153 | -€460 | -75.1% |
| Gross operating margin | 9900 | -€33,069 | €3,753 | +€36,822 | |
| Operating profit (loss) | 9901 | -€47,871 | -€9,965 | +€37,906 | +79.2% |
| Financial income | 75/76B | €139 | €2 | -€137 | -98.7% |
| Recurring financial income | 75 | €139 | €2 | -€137 | -98.7% |
| Financial charges | 65/66B | €1,489 | €1,447 | -€42 | -2.8% |
| Recurring financial charges | 65 | €1,489 | €1,447 | -€42 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€49,222 | -€11,410 | +€37,812 | +76.8% |
| Income taxes | 67/77 | €193 | €197 | +€4 | +1.9% |
| Profit (loss) for the period | 9904 | -€49,415 | -€11,607 | +€37,808 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,415 | -€11,607 | +€37,808 | +76.5% |
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.