PROCIVIS: 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.
PROCIVIS
Largest movements
- Cash +€42,307
up €42,307 (+63.4%), from €66,774 to €109,082
mainly Net result for the year (+€39,857) and Trade debts (+€24,337)
- Receivables within one year +€25,549
up €25,549 (+2619.6%), from €975 to €26,524
of which Trade receivables: +€25,576
- Reserves +€33,107
up €33,107 (+65.7%), from €50,421 to €83,528
- Trade debts +€24,337
up €24,337 (+283.8%), from €8,576 to €32,913
- Tax, wage and social debts +€11,514
up €11,514 (+132.3%), from €8,702 to €20,216
of which Remuneration and social security: +€8,130
- Other debts -€1,605
no longer reported in 2025 (was €1,605)
- Staff costs -€21,184
down €21,184 (-25.4%), from €83,275 to €62,090
- Gross operating margin -€5,772
down €5,772 (-4.4%), from €131,141 to €125,369
- Financial charges +€3,666
up €3,666 (+390.4%), from €939 to €4,606
- Taxes +€2,860
up €2,860 (+20.9%), from €13,700 to €16,560
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 | €75,525 | €142,904 | +€67,379 | +89.2% |
| Fixed assets | 21/28 | €4,800 | €4,159 | -€642 | -13.4% |
| Tangible fixed assets | 22/27 | €4,050 | €3,409 | -€642 | -15.8% |
| Plant, machinery and equipment | 23 | €645 | €322 | -€322 | -50.0% |
| Furniture and vehicles | 24 | €3,406 | €3,086 | -€319 | -9.4% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €70,725 | €138,745 | +€68,021 | +96.2% |
| Amounts receivable within one year | 40/41 | €975 | €26,524 | +€25,549 | +2619.6% |
| Trade receivables | 40 | €948 | €26,524 | +€25,576 | +2698.9% |
| Other amounts receivable | 41 | €28 | - | -€28 | |
| Cash at bank and in hand | 54/58 | €66,774 | €109,082 | +€42,307 | +63.4% |
| Deferred charges and accrued income | 490/1 | €2,975 | €3,140 | +€165 | +5.5% |
| Total equity and liabilities | 10/49 | €75,525 | €142,904 | +€67,379 | +89.2% |
| Equity | 10/15 | €56,621 | €89,728 | +€33,107 | +58.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,421 | €83,528 | +€33,107 | +65.7% |
| Distributable reserves | 133 | €50,421 | €83,528 | +€33,107 | +65.7% |
| Amounts payable | 17/49 | €18,904 | €53,176 | +€34,272 | +181.3% |
| Amounts payable within one year | 42/48 | €18,883 | €53,129 | +€34,247 | +181.4% |
| Trade debts | 44 | €8,576 | €32,913 | +€24,337 | +283.8% |
| Suppliers | 440/4 | €8,576 | €32,913 | +€24,337 | +283.8% |
| Taxes, remuneration and social security | 45 | €8,702 | €20,216 | +€11,514 | +132.3% |
| Taxes | 450/3 | €3,700 | €7,084 | +€3,384 | +91.5% |
| Remuneration and social security | 454/9 | €5,002 | €13,132 | +€8,130 | +162.5% |
| Other amounts payable | 47/48 | €1,605 | - | -€1,605 | |
| Accrued charges and deferred income | 492/3 | €21 | €47 | +€26 | +122.5% |
| Remuneration, social security and pensions | 62 | €83,275 | €62,090 | -€21,184 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €1,941 | -€60 | -3.0% |
| Other operating charges | 640/8 | €637 | €409 | -€228 | -35.8% |
| Gross operating margin | 9900 | €131,141 | €125,369 | -€5,772 | -4.4% |
| Operating profit (loss) | 9901 | €45,229 | €60,929 | +€15,700 | +34.7% |
| Financial income | 75/76B | €168 | €93 | -€75 | -44.6% |
| Recurring financial income | 75 | €168 | €93 | -€75 | -44.6% |
| Financial charges | 65/66B | €939 | €4,606 | +€3,666 | +390.4% |
| Recurring financial charges | 65 | €939 | €4,606 | +€3,666 | +390.4% |
| Profit (loss) for the period before taxes | 9903 | €44,458 | €56,416 | +€11,958 | +26.9% |
| Income taxes | 67/77 | €13,700 | €16,560 | +€2,860 | +20.9% |
| Profit (loss) for the period | 9904 | €30,758 | €39,857 | +€9,098 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,758 | €39,857 | +€9,098 | +29.6% |
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 10 October 2026 via checked.be.