PROCO-SYS: 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.
PROCO-SYS
Largest movements
- Cash +€43,035
up €43,035 (+11.5%), from €373,370 to €416,405
mainly Trade debts (+€39,178) and Net result for the year (+€2,935)
- Trade debts +€39,178
up €39,178 (+13.6%), from €287,718 to €326,896
- Gross operating margin +€2,005
up €2,005 (+97.0%), from €2,067 to €4,072
- Other operating charges -€600
down €600 (-100%), from €600 to €0
- Taxes +€560
up €560 (+104%), from €539 to €1,099
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 | €479,413 | €522,086 | +€42,673 | +8.9% |
| Fixed assets | 21/28 | €86,763 | €86,763 | = | 0.0% |
| Financial fixed assets | 28 | €86,763 | €86,763 | = | 0.0% |
| Current assets | 29/58 | €392,650 | €435,324 | +€42,673 | +10.9% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,280 | €17,918 | -€362 | -2.0% |
| Trade receivables | 40 | €11,300 | €9,619 | -€1,681 | -14.9% |
| Other amounts receivable | 41 | €6,980 | €8,299 | +€1,319 | +18.9% |
| Cash at bank and in hand | 54/58 | €373,370 | €416,405 | +€43,035 | +11.5% |
| Total equity and liabilities | 10/49 | €479,413 | €522,086 | +€42,673 | +8.9% |
| Equity | 10/15 | €189,156 | €192,091 | +€2,935 | +1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €170,564 | €173,499 | +€2,935 | +1.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €168,705 | €171,640 | +€2,935 | +1.7% |
| Amounts payable | 17/49 | €290,257 | €329,995 | +€39,738 | +13.7% |
| Amounts payable within one year | 42/48 | €290,257 | €329,995 | +€39,738 | +13.7% |
| Trade debts | 44 | €287,718 | €326,896 | +€39,178 | +13.6% |
| Suppliers | 440/4 | €287,718 | €326,896 | +€39,178 | +13.6% |
| Taxes, remuneration and social security | 45 | €539 | €1,099 | +€560 | +104% |
| Taxes | 450/3 | €539 | €1,099 | +€560 | +104% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €600 | €0 | -€600 | -100% |
| Gross operating margin | 9900 | €2,067 | €4,072 | +€2,005 | +97.0% |
| Operating profit (loss) | 9901 | €1,467 | €4,072 | +€2,605 | +178% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €46 | €38 | -€9 | -18.5% |
| Recurring financial charges | 65 | €46 | €38 | -€9 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €1,421 | €4,035 | +€2,614 | +184% |
| Income taxes | 67/77 | €539 | €1,099 | +€560 | +104% |
| Profit (loss) for the period | 9904 | €881 | €2,935 | +€2,054 | +233% |
| Profit (loss) for the period to be appropriated | 9905 | €881 | €2,935 | +€2,054 | +233% |
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 16 October 2026 via checked.be.