PROCHIVA: 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.
PROCHIVA
Largest movements
- Deferred charges and accrued income -€16,754
down €16,754 (-97.8%), from €17,138 to €385
- Cash -€16,280
down €16,280 (-12.1%), from €134,577 to €118,297
mainly Debts after one year (-€20,028) and Net result for the year (-€17,088)
- Tangible fixed assets -€14,192
down €14,192 (-8.8%), from €160,896 to €146,704
of which Furniture and vehicles: -€8,424
- Receivables within one year +€5,952
up €5,952 (+165.8%), from €3,589 to €9,541
of which Other amounts receivable: +€5,738
- Debts after one year -€20,028
down €20,028 (-21.3%), from €93,831 to €73,803
- Reserves -€17,088
down €17,088 (-8.4%), from €202,796 to €185,708
- Tax, wage and social debts -€6,026
down €6,026 (-86.2%), from €6,991 to €965
of which Remuneration and social security: -€6,312
- Gross operating margin -€53,708
down €53,708 (-77.4%), from €69,424 to €15,716
- Staff costs -€18,896
down €18,896 (-67.1%), from €28,179 to €9,283
- Taxes -€5,129
down €5,129 (-95.1%), from €5,390 to €262
- Financial income +€1,380
up €1,380 (+2848.6%), from €48 to €1,428
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,200 | €274,927 | -€41,273 | -13.1% |
| Fixed assets | 21/28 | €160,896 | €146,704 | -€14,192 | -8.8% |
| Tangible fixed assets | 22/27 | €160,896 | €146,704 | -€14,192 | -8.8% |
| Land and buildings | 22 | €100,557 | €95,712 | -€4,845 | -4.8% |
| Plant, machinery and equipment | 23 | €17,834 | €16,911 | -€923 | -5.2% |
| Furniture and vehicles | 24 | €42,505 | €34,081 | -€8,424 | -19.8% |
| Current assets | 29/58 | €155,304 | €128,223 | -€27,081 | -17.4% |
| Amounts receivable within one year | 40/41 | €3,589 | €9,541 | +€5,952 | +165.8% |
| Trade receivables | 40 | - | €214 | +€214 | |
| Other amounts receivable | 41 | €3,589 | €9,327 | +€5,738 | +159.9% |
| Cash at bank and in hand | 54/58 | €134,577 | €118,297 | -€16,280 | -12.1% |
| Deferred charges and accrued income | 490/1 | €17,138 | €385 | -€16,754 | -97.8% |
| Total equity and liabilities | 10/49 | €316,200 | €274,927 | -€41,273 | -13.1% |
| Equity | 10/15 | €215,196 | €198,108 | -€17,088 | -7.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €202,796 | €185,708 | -€17,088 | -8.4% |
| Distributable reserves | 133 | €202,796 | €185,708 | -€17,088 | -8.4% |
| Amounts payable | 17/49 | €101,004 | €76,818 | -€24,185 | -23.9% |
| Amounts payable after more than one year | 17 | €93,831 | €73,803 | -€20,028 | -21.3% |
| Financial debts | 170/4 | €93,831 | €73,803 | -€20,028 | -21.3% |
| Amounts payable within one year | 42/48 | €7,150 | €3,016 | -€4,134 | -57.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,050 | +€2,050 | |
| Trade debts | 44 | €159 | - | -€159 | |
| Suppliers | 440/4 | €159 | - | -€159 | |
| Taxes, remuneration and social security | 45 | €6,991 | €965 | -€6,026 | -86.2% |
| Taxes | 450/3 | €679 | €965 | +€287 | +42.3% |
| Remuneration and social security | 454/9 | €6,312 | - | -€6,312 | |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Remuneration, social security and pensions | 62 | €28,179 | €9,283 | -€18,896 | -67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,406 | €21,717 | -€689 | -3.1% |
| Other operating charges | 640/8 | €2,904 | €2,534 | -€370 | -12.8% |
| Gross operating margin | 9900 | €69,424 | €15,716 | -€53,708 | -77.4% |
| Operating profit (loss) | 9901 | €15,936 | -€17,818 | -€33,753 | |
| Financial income | 75/76B | €48 | €1,428 | +€1,380 | +2848.6% |
| Recurring financial income | 75 | €48 | €1,428 | +€1,380 | +2848.6% |
| Financial charges | 65/66B | €941 | €437 | -€504 | -53.6% |
| Recurring financial charges | 65 | €941 | €437 | -€504 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €15,043 | -€16,826 | -€31,869 | |
| Income taxes | 67/77 | €5,390 | €262 | -€5,129 | -95.1% |
| Profit (loss) for the period | 9904 | €9,653 | -€17,088 | -€26,741 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,653 | -€17,088 | -€26,741 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.