Prochemir: 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.
Prochemir
Largest movements
- Receivables within one year -€91,361
down €91,361 (-95.8%), from €95,407 to €4,046
of which Other amounts receivable: -€64,617
- Cash +€50,351
up €50,351 (+294%), from €17,124 to €67,474
mainly Receivables within one year (+€91,361) and Net result for the year (+€16,617)
- Other debts -€49,412
down €49,412 (-100%), from €49,412 to €0
- Profit (loss) carried forward +€16,617
up €16,617 (+89.8%), from €18,511 to €35,128
- Tax, wage and social debts -€9,086
down €9,086 (-100%), from €9,086 to €0
- Gross operating margin -€45,180
down €45,180 (-66.5%), from €67,937 to €22,757
- Taxes -€9,700
down €9,700 (-69.2%), from €14,019 to €4,319
- Financial income -€3,254
down €3,254 (-98.0%), from €3,322 to €68
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 | €114,360 | €72,550 | -€41,811 | -36.6% |
| Fixed assets | 21/28 | €713 | €570 | -€143 | -20.1% |
| Tangible fixed assets | 22/27 | €713 | €570 | -€143 | -20.1% |
| Plant, machinery and equipment | 23 | €713 | €570 | -€143 | -20.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €113,647 | €71,980 | -€41,667 | -36.7% |
| Amounts receivable within one year | 40/41 | €95,407 | €4,046 | -€91,361 | -95.8% |
| Trade receivables | 40 | €26,744 | €0 | -€26,744 | -100% |
| Other amounts receivable | 41 | €68,663 | €4,046 | -€64,617 | -94.1% |
| Cash at bank and in hand | 54/58 | €17,124 | €67,474 | +€50,351 | +294% |
| Deferred charges and accrued income | 490/1 | €1,117 | €460 | -€657 | -58.9% |
| Total equity and liabilities | 10/49 | €114,360 | €72,550 | -€41,811 | -36.6% |
| Equity | 10/15 | €54,084 | €70,702 | +€16,617 | +30.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,974 | €16,974 | = | 0.0% |
| Distributable reserves | 133 | €16,974 | €16,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,511 | €35,128 | +€16,617 | +89.8% |
| Amounts payable | 17/49 | €60,276 | €1,848 | -€58,428 | -96.9% |
| Amounts payable within one year | 42/48 | €59,409 | €0 | -€59,409 | -100% |
| Trade debts | 44 | €911 | €0 | -€911 | -100% |
| Suppliers | 440/4 | €911 | €0 | -€911 | -100% |
| Taxes, remuneration and social security | 45 | €9,086 | €0 | -€9,086 | -100% |
| Taxes | 450/3 | €9,086 | €0 | -€9,086 | -100% |
| Other amounts payable | 47/48 | €49,412 | €0 | -€49,412 | -100% |
| Accrued charges and deferred income | 492/3 | €867 | €1,848 | +€981 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €143 | -€57 | -28.5% |
| Other operating charges | 640/8 | €572 | €594 | +€22 | +3.8% |
| Gross operating margin | 9900 | €67,937 | €22,757 | -€45,180 | -66.5% |
| Operating profit (loss) | 9901 | €67,165 | €22,020 | -€45,145 | -67.2% |
| Financial income | 75/76B | €3,322 | €68 | -€3,254 | -98.0% |
| Recurring financial income | 75 | €3,322 | €68 | -€3,254 | -98.0% |
| Financial charges | 65/66B | €1,313 | €1,151 | -€162 | -12.3% |
| Recurring financial charges | 65 | €1,313 | €1,151 | -€162 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €69,174 | €20,937 | -€48,237 | -69.7% |
| Income taxes | 67/77 | €14,019 | €4,319 | -€9,700 | -69.2% |
| Profit (loss) for the period | 9904 | €55,154 | €16,617 | -€38,537 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,154 | €16,617 | -€38,537 | -69.9% |
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 15 October 2026 via checked.be.