PROCIM: 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.
PROCIM
Largest movements
- Cash -€53,427
down €53,427 (-93.7%), from €56,989 to €3,562
mainly Contributions, distributions and other (-€77,000) and Other debts (-€9,331)
- Reserves -€56,700
down €56,700 (-17.4%), from €326,438 to €269,738
of which Distributable reserves: -€56,700
- Other debts -€9,331
down €9,331 (-50.1%), from €18,620 to €9,289
- Gross operating margin -€74,574
down €74,574 (-67.0%), from €111,296 to €36,721
- Taxes -€22,321
down €22,321 (-81.1%), from €27,538 to €5,216
- Other operating charges -€2,519
down €2,519 (-30.6%), from €8,229 to €5,710
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 | €820,579 | €758,591 | -€61,988 | -7.6% |
| Fixed assets | 21/28 | €13,543 | €10,323 | -€3,220 | -23.8% |
| Tangible fixed assets | 22/27 | €13,343 | €10,123 | -€3,220 | -24.1% |
| Furniture and vehicles | 24 | €13,343 | €10,123 | -€3,220 | -24.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €807,036 | €748,267 | -€58,769 | -7.3% |
| Amounts receivable after more than one year | 29 | €698,572 | €695,300 | -€3,272 | -0.5% |
| Other amounts receivable | 291 | €698,572 | €695,300 | -€3,272 | -0.5% |
| Amounts receivable within one year | 40/41 | €50,839 | €48,300 | -€2,539 | -5.0% |
| Trade receivables | 40 | €50,839 | €29,510 | -€21,329 | -42.0% |
| Other amounts receivable | 41 | - | €18,790 | +€18,790 | |
| Cash at bank and in hand | 54/58 | €56,989 | €3,562 | -€53,427 | -93.7% |
| Deferred charges and accrued income | 490/1 | €636 | €1,105 | +€470 | +73.9% |
| Total equity and liabilities | 10/49 | €820,579 | €758,591 | -€61,988 | -7.6% |
| Equity | 10/15 | €769,978 | €713,307 | -€56,671 | -7.4% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €326,438 | €269,738 | -€56,700 | -17.4% |
| Tax-exempt reserves | 132 | €2,538 | €2,538 | = | 0.0% |
| Distributable reserves | 133 | €323,900 | €267,200 | -€56,700 | -17.5% |
| Profit (loss) carried forward | 14 | €423,089 | €423,117 | +€29 | 0.0% |
| Amounts payable | 17/49 | €50,601 | €45,284 | -€5,317 | -10.5% |
| Amounts payable after more than one year | 17 | €12,128 | €9,122 | -€3,006 | -24.8% |
| Financial debts | 170/4 | €12,128 | €9,122 | -€3,006 | -24.8% |
| Amounts payable within one year | 42/48 | €38,473 | €36,162 | -€2,311 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €2,755 | €3,006 | +€250 | +9.1% |
| Financial debts | 43 | - | €2,000 | +€2,000 | |
| Credit institutions | 430/8 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €4,522 | €6,912 | +€2,390 | +52.9% |
| Suppliers | 440/4 | €4,522 | €6,912 | +€2,390 | +52.9% |
| Taxes, remuneration and social security | 45 | €12,576 | €14,955 | +€2,379 | +18.9% |
| Taxes | 450/3 | €12,576 | €14,955 | +€2,379 | +18.9% |
| Other amounts payable | 47/48 | €18,620 | €9,289 | -€9,331 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,197 | €3,220 | +€23 | +0.7% |
| Other operating charges | 640/8 | €8,229 | €5,710 | -€2,519 | -30.6% |
| Non-recurring operating charges | 66A | €324 | €922 | +€598 | +184% |
| Gross operating margin | 9900 | €111,296 | €36,721 | -€74,574 | -67.0% |
| Operating profit (loss) | 9901 | €99,545 | €26,870 | -€72,675 | -73.0% |
| Financial income | 75/76B | €952 | €1,047 | +€94 | +9.9% |
| Recurring financial income | 75 | €952 | €1,047 | +€94 | +9.9% |
| Financial charges | 65/66B | €1,954 | €2,371 | +€418 | +21.4% |
| Recurring financial charges | 65 | €1,954 | €2,371 | +€418 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €98,544 | €25,545 | -€72,999 | -74.1% |
| Income taxes | 67/77 | €27,538 | €5,216 | -€22,321 | -81.1% |
| Profit (loss) for the period | 9904 | €71,006 | €20,329 | -€50,677 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,006 | €20,329 | -€50,677 | -71.4% |
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 14 October 2026 via checked.be.