PROCHIBAT: 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.
PROCHIBAT
Largest movements
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Cash +€161,502
up €161,502 (+41.0%), from €393,514 to €555,016
mainly Current investments (+€250,000) and Net result for the year (+€156,930)
- Tangible fixed assets +€103,461
up €103,461 (+32.4%), from €318,975 to €422,437
of which Other tangible fixed assets: +€61,872
- Stocks and contracts +€83,820
up €83,820 (+18.3%), from €459,001 to €542,820
- Receivables within one year +€75,831
up €75,831 (+10.5%), from €720,434 to €796,264
of which Trade receivables: +€74,325
- Profit (loss) carried forward +€156,930
up €156,930 (+10.9%), from €1.4m to €1.6m
- Trade debts +€26,331
up €26,331 (+27.3%), from €96,390 to €122,721
- Staff costs +€45,481
up €45,481 (+18.8%), from €242,061 to €287,542
- Gross operating margin +€34,450
up €34,450 (+6.1%), from €561,385 to €595,835
- Taxes -€7,256
down €7,256 (-11.7%), from €61,936 to €54,681
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 | €2,152,446 | €2,326,410 | +€173,964 | +8.1% |
| Fixed assets | 21/28 | €319,225 | €422,687 | +€103,461 | +32.4% |
| Tangible fixed assets | 22/27 | €318,975 | €422,437 | +€103,461 | +32.4% |
| Plant, machinery and equipment | 23 | €114,845 | €152,080 | +€37,235 | +32.4% |
| Furniture and vehicles | 24 | €58,498 | €62,853 | +€4,355 | +7.4% |
| Other tangible fixed assets | 26 | €145,632 | €207,503 | +€61,872 | +42.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,833,221 | €1,903,723 | +€70,502 | +3.8% |
| Stocks and contracts in progress | 3 | €459,001 | €542,820 | +€83,820 | +18.3% |
| Stocks | 30/36 | €459,001 | €542,820 | +€83,820 | +18.3% |
| Amounts receivable within one year | 40/41 | €720,434 | €796,264 | +€75,831 | +10.5% |
| Trade receivables | 40 | €103,526 | €177,852 | +€74,325 | +71.8% |
| Other amounts receivable | 41 | €616,907 | €618,413 | +€1,505 | +0.2% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €393,514 | €555,016 | +€161,502 | +41.0% |
| Deferred charges and accrued income | 490/1 | €10,273 | €9,622 | -€650 | -6.3% |
| Total equity and liabilities | 10/49 | €2,152,446 | €2,326,410 | +€173,964 | +8.1% |
| Equity | 10/15 | €2,005,571 | €2,162,501 | +€156,930 | +7.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €504,950 | €504,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €480,000 | €480,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,438,621 | €1,595,551 | +€156,930 | +10.9% |
| Amounts payable | 17/49 | €146,875 | €163,908 | +€17,033 | +11.6% |
| Amounts payable within one year | 42/48 | €146,875 | €163,908 | +€17,033 | +11.6% |
| Trade debts | 44 | €96,390 | €122,721 | +€26,331 | +27.3% |
| Suppliers | 440/4 | €96,390 | €122,721 | +€26,331 | +27.3% |
| Taxes, remuneration and social security | 45 | €49,439 | €39,800 | -€9,639 | -19.5% |
| Taxes | 450/3 | €26,288 | €9,819 | -€16,469 | -62.6% |
| Remuneration and social security | 454/9 | €23,151 | €29,981 | +€6,829 | +29.5% |
| Other amounts payable | 47/48 | €1,045 | €1,387 | +€342 | +32.7% |
| Remuneration, social security and pensions | 62 | €242,061 | €287,542 | +€45,481 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,784 | €96,710 | +€2,926 | +3.1% |
| Other operating charges | 640/8 | €2,434 | €2,196 | -€238 | -9.8% |
| Gross operating margin | 9900 | €561,385 | €595,835 | +€34,450 | +6.1% |
| Operating profit (loss) | 9901 | €223,106 | €209,387 | -€13,719 | -6.1% |
| Financial income | 75/76B | €7,876 | €3,768 | -€4,108 | -52.2% |
| Recurring financial income | 75 | €7,876 | €3,768 | -€4,108 | -52.2% |
| Financial charges | 65/66B | €1,226 | €1,544 | +€317 | +25.9% |
| Recurring financial charges | 65 | €1,226 | €1,544 | +€317 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €229,756 | €211,611 | -€18,145 | -7.9% |
| Income taxes | 67/77 | €61,936 | €54,681 | -€7,256 | -11.7% |
| Profit (loss) for the period | 9904 | €167,819 | €156,930 | -€10,889 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €167,819 | €156,930 | -€10,889 | -6.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.