PROCLAR: 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.
PROCLAR
Largest movements
- Receivables within one year +€84,102
up €84,102 (+55.1%), from €152,732 to €236,834
of which Trade receivables: +€134,065
- Tangible fixed assets +€71,818
up €71,818 (+88.3%), from €81,348 to €153,166
- Stocks and contracts +€15,186
up €15,186 (+7.4%), from €205,847 to €221,033
- Cash +€9,227
up €9,227 (+5.1%), from €180,666 to €189,893
mainly Net result for the year (+€193,378) and Tax, wage and social debts (+€58,201)
- Reserves +€193,380
up €193,380 (+86.7%), from €223,139 to €416,519
- Trade debts -€97,675
down €97,675 (-44.7%), from €218,294 to €120,620
- Tax, wage and social debts +€58,201
up €58,201 (+144.8%), from €40,189 to €98,389
- Debts after one year +€48,623
up €48,623 (+50.8%), from €95,722 to €144,346
- Current portion of long-term debt -€21,124
down €21,124 (-59.7%), from €35,399 to €14,275
- Gross operating margin +€269,671
up €269,671 (+610.2%), from €44,191 to €313,863
- Taxes +€63,683
up €63,683 (+7522.0%), from €847 to €64,530
- Depreciation +€10,506
up €10,506 (+24.9%), from €42,176 to €52,682
- Write-downs +€6,345
up €6,345, from -€6,345 to €0
- Financial charges -€4,018
down €4,018 (-61.0%), from €6,587 to €2,569
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 | €622,745 | €804,148 | +€181,403 | +29.1% |
| Fixed assets | 21/28 | €81,348 | €153,166 | +€71,818 | +88.3% |
| Tangible fixed assets | 22/27 | €81,348 | €153,166 | +€71,818 | +88.3% |
| Plant, machinery and equipment | 23 | €81,348 | €153,166 | +€71,818 | +88.3% |
| Current assets | 29/58 | €541,397 | €650,982 | +€109,585 | +20.2% |
| Stocks and contracts in progress | 3 | €205,847 | €221,033 | +€15,186 | +7.4% |
| Stocks | 30/36 | €205,847 | €221,033 | +€15,186 | +7.4% |
| Amounts receivable within one year | 40/41 | €152,732 | €236,834 | +€84,102 | +55.1% |
| Trade receivables | 40 | €102,732 | €236,797 | +€134,065 | +130.5% |
| Other amounts receivable | 41 | €50,000 | €37 | -€49,963 | -99.9% |
| Cash at bank and in hand | 54/58 | €180,666 | €189,893 | +€9,227 | +5.1% |
| Deferred charges and accrued income | 490/1 | €2,152 | €3,222 | +€1,070 | +49.7% |
| Total equity and liabilities | 10/49 | €622,745 | €804,148 | +€181,403 | +29.1% |
| Equity | 10/15 | €233,141 | €426,519 | +€193,378 | +82.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €223,139 | €416,519 | +€193,380 | +86.7% |
| Distributable reserves | 133 | €223,139 | €416,519 | +€193,380 | +86.7% |
| Profit (loss) carried forward | 14 | €3 | €0 | -€3 | -100.0% |
| Amounts payable | 17/49 | €389,604 | €377,629 | -€11,974 | -3.1% |
| Amounts payable after more than one year | 17 | €95,722 | €144,346 | +€48,623 | +50.8% |
| Financial debts | 170/4 | €95,722 | €144,346 | +€48,623 | +50.8% |
| Amounts payable within one year | 42/48 | €293,882 | €233,284 | -€60,598 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €35,399 | €14,275 | -€21,124 | -59.7% |
| Trade debts | 44 | €218,294 | €120,620 | -€97,675 | -44.7% |
| Suppliers | 440/4 | €218,294 | €120,620 | -€97,675 | -44.7% |
| Taxes, remuneration and social security | 45 | €40,189 | €98,389 | +€58,201 | +144.8% |
| Taxes | 450/3 | €40,189 | €98,389 | +€58,201 | +144.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,176 | €52,682 | +€10,506 | +24.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,345 | €0 | +€6,345 | |
| Other operating charges | 640/8 | €516 | €1,047 | +€531 | +102.8% |
| Gross operating margin | 9900 | €44,191 | €313,863 | +€269,671 | +610.2% |
| Operating profit (loss) | 9901 | €7,845 | €260,134 | +€252,289 | +3216.1% |
| Financial income | 75/76B | €1,800 | €343 | -€1,458 | -81.0% |
| Recurring financial income | 75 | €1,800 | €343 | -€1,458 | -81.0% |
| Financial charges | 65/66B | €6,587 | €2,569 | -€4,018 | -61.0% |
| Recurring financial charges | 65 | €6,587 | €2,569 | -€4,018 | -61.0% |
| Profit (loss) for the period before taxes | 9903 | €3,058 | €257,908 | +€254,850 | +8333.8% |
| Income taxes | 67/77 | €847 | €64,530 | +€63,683 | +7522.0% |
| Profit (loss) for the period | 9904 | €2,211 | €193,378 | +€191,166 | +8644.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,211 | €193,378 | +€191,166 | +8644.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.