PROCLINICAL: 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.
PROCLINICAL
Largest movements
- Receivables within one year -€475,998
down €475,998 (-29.7%), from €1.6m to €1.1m
of which Trade receivables: -€1.5m
- Trade debts -€1.0m
down €1.0m (-97.0%), from €1.1m to €32,194
- Other debts +€417,622
up €417,622 (+218%), from €191,369 to €608,990
- Profit (loss) carried forward +€89,839
up €89,839 (+47.1%), from €190,572 to €280,411
- Tax, wage and social debts +€48,276
up €48,276 (+33.7%), from €143,064 to €191,340
of which Remuneration and social security: +€47,299
- Gross operating margin +€74,207
up €74,207 (+14.7%), from €505,933 to €580,140
- Staff costs +€61,240
up €61,240 (+20.9%), from €293,573 to €354,812
- Financial charges +€55,762
up €55,762 (+106%), from €52,436 to €108,198
- Taxes -€14,195
down €14,195 (-31.7%), from €44,713 to €30,518
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 | €1,605,487 | €1,132,935 | -€472,552 | -29.4% |
| Fixed assets | 21/28 | €3,300 | €2,200 | -€1,100 | -33.3% |
| Financial fixed assets | 28 | €3,300 | €2,200 | -€1,100 | -33.3% |
| Current assets | 29/58 | €1,602,187 | €1,130,735 | -€471,452 | -29.4% |
| Amounts receivable within one year | 40/41 | €1,602,024 | €1,126,025 | -€475,998 | -29.7% |
| Trade receivables | 40 | €1,518,251 | €0 | -€1.5m | -100% |
| Other amounts receivable | 41 | €83,773 | €1,126,025 | +€1.0m | +1,244% |
| Cash at bank and in hand | 54/58 | €163 | €0 | -€163 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | €4,710 | +€4,710 | |
| Total equity and liabilities | 10/49 | €1,605,487 | €1,132,935 | -€472,552 | -29.4% |
| Equity | 10/15 | €210,572 | €300,411 | +€89,839 | +42.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,572 | €280,411 | +€89,839 | +47.1% |
| Amounts payable | 17/49 | €1,394,915 | €832,524 | -€562,391 | -40.3% |
| Amounts payable within one year | 42/48 | €1,394,915 | €832,524 | -€562,391 | -40.3% |
| Trade debts | 44 | €1,060,483 | €32,194 | -€1.0m | -97.0% |
| Suppliers | 440/4 | €1,060,483 | €32,194 | -€1.0m | -97.0% |
| Taxes, remuneration and social security | 45 | €143,064 | €191,340 | +€48,276 | +33.7% |
| Taxes | 450/3 | €51,048 | €52,025 | +€977 | +1.9% |
| Remuneration and social security | 454/9 | €92,016 | €139,315 | +€47,299 | +51.4% |
| Other amounts payable | 47/48 | €191,369 | €608,990 | +€417,622 | +218% |
| Remuneration, social security and pensions | 62 | €293,573 | €354,812 | +€61,240 | +20.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | +€0 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €505,933 | €580,140 | +€74,207 | +14.7% |
| Operating profit (loss) | 9901 | €212,361 | €225,328 | +€12,967 | +6.1% |
| Financial income | 75/76B | €2,378 | €3,227 | +€848 | +35.7% |
| Recurring financial income | 75 | €2,378 | €3,227 | +€848 | +35.7% |
| Financial charges | 65/66B | €52,436 | €108,198 | +€55,762 | +106% |
| Recurring financial charges | 65 | €52,436 | €108,198 | +€55,762 | +106% |
| Profit (loss) for the period before taxes | 9903 | €162,303 | €120,357 | -€41,946 | -25.8% |
| Income taxes | 67/77 | €44,713 | €30,518 | -€14,195 | -31.7% |
| Profit (loss) for the period | 9904 | €117,590 | €89,839 | -€27,751 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €117,590 | €89,839 | -€27,751 | -23.6% |
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 25 October 2026 via checked.be.