PROCLIMA: 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.
PROCLIMA
Largest movements
- Receivables within one year -€458,421
down €458,421 (-31.7%), from €1.4m to €989,645
of which Other amounts receivable: -€452,523
- Cash -€252,163
down €252,163 (-13.1%), from €1.9m to €1.7m
mainly Contributions, distributions and other (-€700,000) and Trade debts (-€599,844)
- Stocks and contracts +€233,795
up €233,795 (+26.2%), from €891,075 to €1.1m
- Tangible fixed assets +€117,959
up €117,959 (+34.1%), from €345,976 to €463,934
of which Furniture and vehicles: +€157,801
- Trade debts -€599,844
down €599,844 (-63.6%), from €942,813 to €342,969
- Other debts +€247,549
up €247,549 (+17.4%), from €1.4m to €1.7m
- Gross operating margin +€231,856
up €231,856 (+17.3%), from €1.3m to €1.6m
- Staff costs +€59,779
up €59,779 (+9.7%), from €615,223 to €675,002
- Write-downs +€31,229
up €31,229, from -€5,251 to €25,977
- Depreciation +€24,245
up €24,245 (+22.4%), from €108,455 to €132,701
- Financial income -€17,991
down €17,991 (-30.3%), from €59,421 to €41,429
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 | €4,682,408 | €4,335,835 | -€346,573 | -7.4% |
| Fixed assets | 21/28 | €419,013 | €549,169 | +€130,156 | +31.1% |
| Intangible fixed assets | 21 | €20,215 | €31,998 | +€11,783 | +58.3% |
| Tangible fixed assets | 22/27 | €345,976 | €463,934 | +€117,959 | +34.1% |
| Plant, machinery and equipment | 23 | €46,643 | €26,194 | -€20,449 | -43.8% |
| Furniture and vehicles | 24 | €171,666 | €329,466 | +€157,801 | +91.9% |
| Other tangible fixed assets | 26 | €127,667 | €108,274 | -€19,393 | -15.2% |
| Financial fixed assets | 28 | €52,822 | €53,237 | +€415 | +0.8% |
| Current assets | 29/58 | €4,263,395 | €3,786,666 | -€476,729 | -11.2% |
| Stocks and contracts in progress | 3 | €891,075 | €1,124,869 | +€233,795 | +26.2% |
| Stocks | 30/36 | €891,075 | €1,124,869 | +€233,795 | +26.2% |
| Amounts receivable within one year | 40/41 | €1,448,066 | €989,645 | -€458,421 | -31.7% |
| Trade receivables | 40 | €787,647 | €781,749 | -€5,898 | -0.7% |
| Other amounts receivable | 41 | €660,419 | €207,896 | -€452,523 | -68.5% |
| Cash at bank and in hand | 54/58 | €1,923,333 | €1,671,171 | -€252,163 | -13.1% |
| Deferred charges and accrued income | 490/1 | €921 | €981 | +€60 | +6.5% |
| Total equity and liabilities | 10/49 | €4,682,408 | €4,335,835 | -€346,573 | -7.4% |
| Equity | 10/15 | €2,027,406 | €2,072,732 | +€45,326 | +2.2% |
| 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 | €1,965,018 | €2,010,018 | +€45,000 | +2.3% |
| Non-distributable reserves | 130/1 | €11,268 | €11,268 | = | 0.0% |
| Legal reserve | 130 | €11,268 | €11,268 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,935,000 | €1,980,000 | +€45,000 | +2.3% |
| Profit (loss) carried forward | 14 | €388 | €715 | +€326 | +84.1% |
| Amounts payable | 17/49 | €2,655,002 | €2,263,102 | -€391,899 | -14.8% |
| Amounts payable after more than one year | 17 | €65,176 | €33,045 | -€32,132 | -49.3% |
| Financial debts | 170/4 | €65,176 | €33,045 | -€32,132 | -49.3% |
| Amounts payable within one year | 42/48 | €2,589,825 | €2,230,058 | -€359,768 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €30,895 | €32,132 | +€1,237 | +4.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €942,813 | €342,969 | -€599,844 | -63.6% |
| Suppliers | 440/4 | €942,813 | €342,969 | -€599,844 | -63.6% |
| Taxes, remuneration and social security | 45 | €191,118 | €182,408 | -€8,709 | -4.6% |
| Taxes | 450/3 | €75,272 | €90,711 | +€15,440 | +20.5% |
| Remuneration and social security | 454/9 | €115,846 | €91,697 | -€24,149 | -20.8% |
| Other amounts payable | 47/48 | €1,425,000 | €1,672,549 | +€247,549 | +17.4% |
| Remuneration, social security and pensions | 62 | €615,223 | €675,002 | +€59,779 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,455 | €132,701 | +€24,245 | +22.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,251 | €25,977 | +€31,229 | |
| Other operating charges | 640/8 | €11,944 | €3,635 | -€8,309 | -69.6% |
| Gross operating margin | 9900 | €1,342,110 | €1,573,966 | +€231,856 | +17.3% |
| Operating profit (loss) | 9901 | €611,740 | €736,652 | +€124,912 | +20.4% |
| Financial income | 75/76B | €59,421 | €41,429 | -€17,991 | -30.3% |
| Recurring financial income | 75 | €59,421 | €41,429 | -€17,991 | -30.3% |
| Financial charges | 65/66B | €27,140 | €16,933 | -€10,207 | -37.6% |
| Recurring financial charges | 65 | €27,140 | €16,933 | -€10,207 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €644,021 | €761,148 | +€117,127 | +18.2% |
| Income taxes | 67/77 | €5,130 | €15,822 | +€10,691 | +208.4% |
| Profit (loss) for the period | 9904 | €638,891 | €745,326 | +€106,436 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €638,891 | €745,326 | +€106,436 | +16.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.