PROCHEM: 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.
PROCHEM
Largest movements
- Cash +€69,072
up €69,072 (+52.8%), from €130,790 to €199,862
mainly Net result for the year (+€38,974) and Tax, wage and social debts (+€16,143)
- Tangible fixed assets +€2,400
up €2,400 (+47.9%), from €5,009 to €7,409
of which Furniture and vehicles: +€2,640
- Receivables within one year -€2,389
down €2,389 (-8.1%), from €29,470 to €27,081
of which Other amounts receivable: -€7,317
- Reserves +€38,974
up €38,974 (+26.2%), from €148,669 to €187,643
of which Distributable reserves: +€38,974
- Tax, wage and social debts +€16,143
up €16,143 (+344%), from €4,699 to €20,842
- Trade debts +€9,413
up €9,413 (+621%), from €1,516 to €10,929
- Other debts +€2,970
up €2,970 (+77.3%), from €3,841 to €6,811
- Gross operating margin +€8,588
up €8,588 (+16.5%), from €52,016 to €60,603
- Financial income -€3,587
down €3,587 (-83.5%), from €4,294 to €707
of which Non-recurring financial income: -€3,636
- Taxes +€3,272
up €3,272 (+24.6%), from €13,309 to €16,581
- Depreciation +€1,047
up €1,047 (+31.9%), from €3,281 to €4,328
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 | €167,225 | €235,224 | +€67,999 | +40.7% |
| Fixed assets | 21/28 | €5,104 | €7,504 | +€2,400 | +47.0% |
| Tangible fixed assets | 22/27 | €5,009 | €7,409 | +€2,400 | +47.9% |
| Land and buildings | 22 | €1,235 | €995 | -€240 | -19.4% |
| Furniture and vehicles | 24 | €3,773 | €6,413 | +€2,640 | +70.0% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €162,122 | €227,721 | +€65,599 | +40.5% |
| Amounts receivable within one year | 40/41 | €29,470 | €27,081 | -€2,389 | -8.1% |
| Trade receivables | 40 | €22,154 | €27,081 | +€4,928 | +22.2% |
| Other amounts receivable | 41 | €7,317 | - | -€7,317 | |
| Cash at bank and in hand | 54/58 | €130,790 | €199,862 | +€69,072 | +52.8% |
| Deferred charges and accrued income | 490/1 | €1,862 | €778 | -€1,084 | -58.2% |
| Total equity and liabilities | 10/49 | €167,225 | €235,224 | +€67,999 | +40.7% |
| Equity | 10/15 | €155,669 | €194,643 | +€38,974 | +25.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €148,669 | €187,643 | +€38,974 | +26.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €146,669 | €185,643 | +€38,974 | +26.6% |
| Amounts payable | 17/49 | €11,556 | €40,581 | +€29,025 | +251% |
| Amounts payable within one year | 42/48 | €10,056 | €38,581 | +€28,525 | +284% |
| Trade debts | 44 | €1,516 | €10,929 | +€9,413 | +621% |
| Suppliers | 440/4 | €1,516 | €10,929 | +€9,413 | +621% |
| Taxes, remuneration and social security | 45 | €4,699 | €20,842 | +€16,143 | +344% |
| Taxes | 450/3 | €4,699 | €20,842 | +€16,143 | +344% |
| Other amounts payable | 47/48 | €3,841 | €6,811 | +€2,970 | +77.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,000 | +€500 | +33.3% |
| Remuneration, social security and pensions | 62 | €376 | €113 | -€263 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,281 | €4,328 | +€1,047 | +31.9% |
| Other operating charges | 640/8 | €794 | €769 | -€26 | -3.2% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €52,016 | €60,603 | +€8,588 | +16.5% |
| Operating profit (loss) | 9901 | €42,564 | €55,394 | +€12,830 | +30.1% |
| Financial income | 75/76B | €4,294 | €707 | -€3,587 | -83.5% |
| Recurring financial income | 75 | €658 | €707 | +€49 | +7.5% |
| Non-recurring financial income | 76B | €3,636 | - | -€3,636 | |
| Financial charges | 65/66B | €886 | €546 | -€340 | -38.4% |
| Recurring financial charges | 65 | €886 | €418 | -€468 | -52.9% |
| Non-recurring financial charges | 66B | - | €129 | +€129 | |
| Profit (loss) for the period before taxes | 9903 | €45,972 | €55,555 | +€9,583 | +20.8% |
| Income taxes | 67/77 | €13,309 | €16,581 | +€3,272 | +24.6% |
| Profit (loss) for the period | 9904 | €32,664 | €38,974 | +€6,310 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,664 | €38,974 | +€6,310 | +19.3% |
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 27 October 2026 via checked.be.