Processcube: what changed
Two financial 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.
Processcube
Largest movements
- Current investments +€53,422
up €53,422 (+11.8%), from €451,808 to €505,230
- Tangible fixed assets -€35,341
down €35,341 (-18.4%), from €192,537 to €157,196
of which Land and buildings: -€20,186
- Cash +€14,298
up €14,298 (+16.6%), from €86,331 to €100,629
mainly Net result for the year (+€46,586) and Depreciation (+€31,470)
- Receivables within one year -€9,648
down €9,648 (-20.4%), from €47,240 to €37,592
of which Trade receivables: -€25,947
- Reserves +€46,586
up €46,586 (+7.1%), from €652,726 to €699,312
of which Distributable reserves: +€49,591
- Tax, wage and social debts -€19,053
down €19,053 (-74.5%), from €25,585 to €6,532
- Trade debts +€17,265
up €17,265 (+8,444%), from €204 to €17,469
- Current portion of long-term debt -€12,500
down €12,500 (-55.6%), from €22,478 to €9,978
- Debts after one year -€9,978
down €9,978 (-17.3%), from €57,675 to €47,697
- Gross operating margin -€85,965
down €85,965 (-44.3%), from €194,002 to €108,037
- Depreciation -€17,204
down €17,204 (-35.3%), from €48,674 to €31,470
- Taxes -€13,231
down €13,231 (-35.4%), from €37,325 to €24,095
- Other operating charges -€9,890
down €9,890 (-58.9%), from €16,794 to €6,904
- Financial income +€3,177
up €3,177 (+125%), from €2,536 to €5,713
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.
Derived cash bridge
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 | €778,666 | €801,397 | +€22,731 | +2.9% |
| Fixed assets | 21/28 | €193,287 | €157,946 | -€35,341 | -18.3% |
| Tangible fixed assets | 22/27 | €192,537 | €157,196 | -€35,341 | -18.4% |
| Land and buildings | 22 | €168,428 | €148,242 | -€20,186 | -12.0% |
| Plant, machinery and equipment | 23 | €469 | - | -€469 | |
| Furniture and vehicles | 24 | €16,342 | €2,938 | -€13,404 | -82.0% |
| Other tangible fixed assets | 26 | €7,298 | €6,016 | -€1,282 | -17.6% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €585,380 | €643,451 | +€58,072 | +9.9% |
| Amounts receivable within one year | 40/41 | €47,240 | €37,592 | -€9,648 | -20.4% |
| Trade receivables | 40 | €39,478 | €13,531 | -€25,947 | -65.7% |
| Other amounts receivable | 41 | €7,762 | €24,060 | +€16,299 | +210% |
| Current investments | 50/53 | €451,808 | €505,230 | +€53,422 | +11.8% |
| Cash at bank and in hand | 54/58 | €86,331 | €100,629 | +€14,298 | +16.6% |
| Total equity and liabilities | 10/49 | €778,666 | €801,397 | +€22,731 | +2.9% |
| Equity | 10/15 | €658,926 | €705,512 | +€46,586 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €652,726 | €699,312 | +€46,586 | +7.1% |
| Tax-exempt reserves | 132 | €35,228 | €32,223 | -€3,005 | -8.5% |
| Distributable reserves | 133 | €617,498 | €667,089 | +€49,591 | +8.0% |
| Provisions and deferred taxes | 16 | €7,575 | €6,824 | -€751 | -9.9% |
| Deferred taxes | 168 | €7,575 | €6,824 | -€751 | -9.9% |
| Amounts payable | 17/49 | €112,165 | €89,061 | -€23,104 | -20.6% |
| Amounts payable after more than one year | 17 | €57,675 | €47,697 | -€9,978 | -17.3% |
| Financial debts | 170/4 | €57,675 | €47,697 | -€9,978 | -17.3% |
| Amounts payable within one year | 42/48 | €53,723 | €40,365 | -€13,357 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €22,478 | €9,978 | -€12,500 | -55.6% |
| Trade debts | 44 | €204 | €17,469 | +€17,265 | +8,444% |
| Suppliers | 440/4 | €204 | €17,469 | +€17,265 | +8,444% |
| Taxes, remuneration and social security | 45 | €25,585 | €6,532 | -€19,053 | -74.5% |
| Taxes | 450/3 | €25,585 | €6,532 | -€19,053 | -74.5% |
| Other amounts payable | 47/48 | €5,455 | €6,386 | +€930 | +17.1% |
| Accrued charges and deferred income | 492/3 | €767 | €998 | +€232 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,674 | €31,470 | -€17,204 | -35.3% |
| Other operating charges | 640/8 | €16,794 | €6,904 | -€9,890 | -58.9% |
| Non-recurring operating charges | 66A | - | €3,871 | +€3,871 | |
| Gross operating margin | 9900 | €194,002 | €108,037 | -€85,965 | -44.3% |
| Operating profit (loss) | 9901 | €128,534 | €65,792 | -€62,742 | -48.8% |
| Financial income | 75/76B | €2,536 | €5,713 | +€3,177 | +125% |
| Recurring financial income | 75 | €2,536 | €5,713 | +€3,177 | +125% |
| Financial charges | 65/66B | €4,156 | €1,576 | -€2,580 | -62.1% |
| Recurring financial charges | 65 | €4,156 | €1,576 | -€2,580 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €126,915 | €69,930 | -€56,985 | -44.9% |
| Transfer from deferred taxes | 780 | €751 | €751 | = | 0.0% |
| Income taxes | 67/77 | €37,325 | €24,095 | -€13,231 | -35.4% |
| Profit (loss) for the period | 9904 | €90,340 | €46,586 | -€43,754 | -48.4% |
| Transfer from tax-exempt reserves | 789 | €3,005 | €3,005 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,346 | €49,591 | -€43,754 | -46.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.