PROCLUS: 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.
PROCLUS
Largest movements
- Current investments -€144,594
down €144,594 (-76.1%), from €189,887 to €45,294
- Cash +€118,573
up €118,573 (+261.2%), from €45,390 to €163,963
mainly Current investments (+€144,594) and Depreciation (+€42,283)
- Receivables within one year +€81,996
up €81,996 (+61.8%), from €132,722 to €214,719
of which Trade receivables: +€59,306
- Tangible fixed assets -€28,958
down €28,958 (-4.2%), from €691,234 to €662,276
of which Land and buildings: -€16,333
- Intangible fixed assets +€16,597
up €16,597 (+203.9%), from €8,140 to €24,737
- Trade debts +€39,170
up €39,170 (+1457.9%), from €2,687 to €41,857
- Gross operating margin -€51,220
down €51,220 (-13.5%), from €380,461 to €329,241
- Financial income +€18,891
up €18,891 (+99.2%), from €19,035 to €37,926
- Taxes -€12,601
down €12,601 (-85.3%), from €14,772 to €2,171
- Staff costs +€9,143
up €9,143 (+3.2%), from €282,461 to €291,605
- Financial charges -€4,239
down €4,239 (-16.5%), from €25,739 to €21,500
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 | €1,075,255 | €1,119,381 | +€44,126 | +4.1% |
| Fixed assets | 21/28 | €699,374 | €687,013 | -€12,361 | -1.8% |
| Intangible fixed assets | 21 | €8,140 | €24,737 | +€16,597 | +203.9% |
| Tangible fixed assets | 22/27 | €691,234 | €662,276 | -€28,958 | -4.2% |
| Land and buildings | 22 | €659,721 | €643,388 | -€16,333 | -2.5% |
| Plant, machinery and equipment | 23 | €1,165 | €1,046 | -€119 | -10.2% |
| Furniture and vehicles | 24 | €30,348 | €17,362 | -€12,986 | -42.8% |
| Other tangible fixed assets | 26 | - | €480 | +€480 | |
| Current assets | 29/58 | €375,881 | €432,368 | +€56,487 | +15.0% |
| Amounts receivable within one year | 40/41 | €132,722 | €214,719 | +€81,996 | +61.8% |
| Trade receivables | 40 | €91,581 | €150,887 | +€59,306 | +64.8% |
| Other amounts receivable | 41 | €41,142 | €63,832 | +€22,691 | +55.2% |
| Current investments | 50/53 | €189,887 | €45,294 | -€144,594 | -76.1% |
| Cash at bank and in hand | 54/58 | €45,390 | €163,963 | +€118,573 | +261.2% |
| Deferred charges and accrued income | 490/1 | €7,881 | €8,392 | +€511 | +6.5% |
| Total equity and liabilities | 10/49 | €1,075,255 | €1,119,381 | +€44,126 | +4.1% |
| Equity | 10/15 | €421,045 | €424,392 | +€3,347 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €402,445 | €405,792 | +€3,347 | +0.8% |
| Distributable reserves | 133 | €402,445 | €405,792 | +€3,347 | +0.8% |
| Amounts payable | 17/49 | €654,209 | €694,989 | +€40,780 | +6.2% |
| Amounts payable after more than one year | 17 | €526,310 | €523,577 | -€2,733 | -0.5% |
| Financial debts | 170/4 | €526,310 | €523,577 | -€2,733 | -0.5% |
| Amounts payable within one year | 42/48 | €127,899 | €171,412 | +€43,513 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €39,188 | €47,361 | +€8,173 | +20.9% |
| Trade debts | 44 | €2,687 | €41,857 | +€39,170 | +1457.9% |
| Suppliers | 440/4 | €2,687 | €41,857 | +€39,170 | +1457.9% |
| Taxes, remuneration and social security | 45 | €55,515 | €50,009 | -€5,505 | -9.9% |
| Taxes | 450/3 | €14,373 | €13,178 | -€1,195 | -8.3% |
| Remuneration and social security | 454/9 | €41,142 | €36,831 | -€4,310 | -10.5% |
| Other amounts payable | 47/48 | €30,510 | €32,184 | +€1,675 | +5.5% |
| Non-recurring operating income | 76A | €144 | - | -€144 | |
| Remuneration, social security and pensions | 62 | €282,461 | €291,605 | +€9,143 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,403 | €42,283 | +€3,880 | +10.1% |
| Other operating charges | 640/8 | €4,035 | €6,261 | +€2,226 | +55.2% |
| Gross operating margin | 9900 | €380,461 | €329,241 | -€51,220 | -13.5% |
| Operating profit (loss) | 9901 | €55,562 | -€10,908 | -€66,470 | |
| Financial income | 75/76B | €19,035 | €37,926 | +€18,891 | +99.2% |
| Recurring financial income | 75 | €19,035 | €37,926 | +€18,891 | +99.2% |
| Financial charges | 65/66B | €25,739 | €21,500 | -€4,239 | -16.5% |
| Recurring financial charges | 65 | €25,739 | €21,500 | -€4,239 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €48,858 | €5,518 | -€43,340 | -88.7% |
| Income taxes | 67/77 | €14,772 | €2,171 | -€12,601 | -85.3% |
| Profit (loss) for the period | 9904 | €34,086 | €3,347 | -€30,740 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,086 | €3,347 | -€30,740 | -90.2% |
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.