PROCHIPHAR: 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.
PROCHIPHAR
Largest movements
- Receivables within one year +€679,742
up €679,742 (+441.7%), from €153,876 to €833,618
of which Other amounts receivable: +€636,025
- Current investments -€640,000
down €640,000 (-71.9%), from €890,000 to €250,000
- Tangible fixed assets -€16,965
down €16,965 (-18.9%), from €89,955 to €72,990
of which Furniture and vehicles: -€13,619
- Trade debts -€17,454
down €17,454 (-63.2%), from €27,630 to €10,176
- Accrued charges and deferred income +€12,029
up €12,029 (+90.3%), from €13,321 to €25,350
- Gross operating margin +€48,482
up €48,482, from -€22,552 to €25,930
- Financial income -€11,861
down €11,861 (-40.8%), from €29,043 to €17,182
- Taxes +€1,058
up €1,058 (+2044.7%), from €52 to €1,110
- Financial charges -€885
down €885 (-6.4%), from €13,784 to €12,899
- Other operating charges -€495
down €495 (-20.0%), from €2,472 to €1,978
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 | €1,160,601 | €1,175,326 | +€14,725 | +1.3% |
| Fixed assets | 21/28 | €89,955 | €72,990 | -€16,965 | -18.9% |
| Tangible fixed assets | 22/27 | €89,955 | €72,990 | -€16,965 | -18.9% |
| Plant, machinery and equipment | 23 | €829 | €507 | -€323 | -38.9% |
| Furniture and vehicles | 24 | €54,635 | €41,016 | -€13,619 | -24.9% |
| Other tangible fixed assets | 26 | €34,491 | €31,468 | -€3,023 | -8.8% |
| Current assets | 29/58 | €1,070,646 | €1,102,336 | +€31,690 | +3.0% |
| Stocks and contracts in progress | 3 | €172 | - | -€172 | |
| Stocks | 30/36 | €172 | - | -€172 | |
| Amounts receivable within one year | 40/41 | €153,876 | €833,618 | +€679,742 | +441.7% |
| Trade receivables | 40 | €12,515 | €56,231 | +€43,717 | +349.3% |
| Other amounts receivable | 41 | €141,361 | €777,387 | +€636,025 | +449.9% |
| Current investments | 50/53 | €890,000 | €250,000 | -€640,000 | -71.9% |
| Cash at bank and in hand | 54/58 | €18,266 | €10,301 | -€7,965 | -43.6% |
| Deferred charges and accrued income | 490/1 | €8,332 | €8,417 | +€85 | +1.0% |
| Total equity and liabilities | 10/49 | €1,160,601 | €1,175,326 | +€14,725 | +1.3% |
| Equity | 10/15 | €947,029 | €955,867 | +€8,838 | +0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €885,029 | €893,867 | +€8,838 | +1.0% |
| Non-distributable reserves | 130/1 | €18,617 | €18,617 | = | 0.0% |
| Legal reserve | 130 | €18,617 | €18,617 | = | 0.0% |
| Distributable reserves | 133 | €866,412 | €875,250 | +€8,838 | +1.0% |
| Amounts payable | 17/49 | €213,572 | €219,459 | +€5,887 | +2.8% |
| Amounts payable within one year | 42/48 | €200,252 | €194,109 | -€6,143 | -3.1% |
| Trade debts | 44 | €27,630 | €10,176 | -€17,454 | -63.2% |
| Suppliers | 440/4 | €27,630 | €10,176 | -€17,454 | -63.2% |
| Taxes, remuneration and social security | 45 | €3,915 | €12,827 | +€8,912 | +227.6% |
| Taxes | 450/3 | €3,915 | €12,827 | +€8,912 | +227.6% |
| Other amounts payable | 47/48 | €168,706 | €171,106 | +€2,399 | +1.4% |
| Accrued charges and deferred income | 492/3 | €13,321 | €25,350 | +€12,029 | +90.3% |
| Remuneration, social security and pensions | 62 | -€8 | - | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,884 | €18,286 | +€402 | +2.2% |
| Other operating charges | 640/8 | €2,472 | €1,978 | -€495 | -20.0% |
| Gross operating margin | 9900 | -€22,552 | €25,930 | +€48,482 | |
| Operating profit (loss) | 9901 | -€42,901 | €5,666 | +€48,567 | |
| Financial income | 75/76B | €29,043 | €17,182 | -€11,861 | -40.8% |
| Recurring financial income | 75 | €29,043 | €17,182 | -€11,861 | -40.8% |
| Financial charges | 65/66B | €13,784 | €12,899 | -€885 | -6.4% |
| Recurring financial charges | 65 | €13,784 | €12,899 | -€885 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,642 | €9,948 | +€37,590 | |
| Income taxes | 67/77 | €52 | €1,110 | +€1,058 | +2044.7% |
| Profit (loss) for the period | 9904 | -€27,694 | €8,838 | +€36,532 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,694 | €8,838 | +€36,532 |
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 12 October 2026 via checked.be.