PROCOACH: 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.
PROCOACH
Largest movements
- Tangible fixed assets +€41,713
up €41,713 (+964.1%), from €4,327 to €46,039
of which Furniture and vehicles: +€43,677
- Cash +€19,221
up €19,221 (+30.9%), from €62,268 to €81,489
mainly Net result for the year (+€53,384) and Debts after one year (+€18,658)
- Receivables within one year +€12,485
up €12,485 (+19.9%), from €62,739 to €75,224
of which Other amounts receivable: +€20,720
- Deferred charges and accrued income -€6,405
down €6,405 (-81.1%), from €7,896 to €1,491
- Reserves +€35,380
up €35,380 (+34.6%), from €102,120 to €137,500
- Debts after one year +€18,658
new in 2025: €18,658
- Other debts +€17,100
new in 2025: €17,100
- Short-term financial debts -€12,500
no longer reported in 2025 (was €12,500)
- Tax, wage and social debts +€8,770
up €8,770 (+701.6%), from €1,250 to €10,020
- Gross operating margin +€30,394
up €30,394 (+56.8%), from €53,490 to €83,884
- Taxes +€7,920
up €7,920 (+59.3%), from €13,360 to €21,281
- Depreciation +€6,585
up €6,585 (+420.7%), from €1,565 to €8,151
- Staff costs -€4,697
down €4,697 (-98.6%), from €4,764 to €68
- Financial income +€3,937
new in 2025: €3,937
of which Non-recurring financial income: +€3,750
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 | €137,230 | €204,243 | +€67,013 | +48.8% |
| Fixed assets | 21/28 | €4,327 | €46,039 | +€41,713 | +964.1% |
| Tangible fixed assets | 22/27 | €4,327 | €46,039 | +€41,713 | +964.1% |
| Plant, machinery and equipment | 23 | €4,327 | €2,362 | -€1,965 | -45.4% |
| Furniture and vehicles | 24 | - | €43,677 | +€43,677 | |
| Current assets | 29/58 | €132,903 | €158,204 | +€25,300 | +19.0% |
| Amounts receivable within one year | 40/41 | €62,739 | €75,224 | +€12,485 | +19.9% |
| Trade receivables | 40 | €26,082 | €17,847 | -€8,235 | -31.6% |
| Other amounts receivable | 41 | €36,657 | €57,377 | +€20,720 | +56.5% |
| Cash at bank and in hand | 54/58 | €62,268 | €81,489 | +€19,221 | +30.9% |
| Deferred charges and accrued income | 490/1 | €7,896 | €1,491 | -€6,405 | -81.1% |
| Total equity and liabilities | 10/49 | €137,230 | €204,243 | +€67,013 | +48.8% |
| Equity | 10/15 | €111,154 | €146,539 | +€35,384 | +31.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €102,120 | €137,500 | +€35,380 | +34.6% |
| Distributable reserves | 133 | €102,120 | €137,500 | +€35,380 | +34.6% |
| Profit (loss) carried forward | 14 | €2,834 | €2,839 | +€4 | +0.1% |
| Amounts payable | 17/49 | €26,076 | €57,705 | +€31,629 | +121.3% |
| Amounts payable after more than one year | 17 | - | €18,658 | +€18,658 | |
| Financial debts | 170/4 | - | €18,658 | +€18,658 | |
| Amounts payable within one year | 42/48 | €20,061 | €35,559 | +€15,498 | +77.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,241 | +€7,241 | |
| Financial debts | 43 | €12,500 | - | -€12,500 | |
| Credit institutions | 430/8 | €12,500 | - | -€12,500 | |
| Trade debts | 44 | €6,311 | €1,197 | -€5,113 | -81.0% |
| Suppliers | 440/4 | €6,311 | €1,197 | -€5,113 | -81.0% |
| Taxes, remuneration and social security | 45 | €1,250 | €10,020 | +€8,770 | +701.6% |
| Taxes | 450/3 | €1,250 | €10,020 | +€8,770 | +701.6% |
| Other amounts payable | 47/48 | - | €17,100 | +€17,100 | |
| Accrued charges and deferred income | 492/3 | €6,015 | €3,488 | -€2,527 | -42.0% |
| Remuneration, social security and pensions | 62 | €4,764 | €68 | -€4,697 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,565 | €8,151 | +€6,585 | +420.7% |
| Other operating charges | 640/8 | €2,362 | €3,307 | +€945 | +40.0% |
| Non-recurring operating charges | 66A | - | €364 | +€364 | |
| Gross operating margin | 9900 | €53,490 | €83,884 | +€30,394 | +56.8% |
| Operating profit (loss) | 9901 | €44,799 | €71,995 | +€27,196 | +60.7% |
| Financial income | 75/76B | - | €3,937 | +€3,937 | |
| Recurring financial income | 75 | - | €187 | +€187 | |
| Non-recurring financial income | 76B | - | €3,750 | +€3,750 | |
| Financial charges | 65/66B | €369 | €1,267 | +€899 | +243.9% |
| Recurring financial charges | 65 | €369 | €1,267 | +€899 | +243.9% |
| Profit (loss) for the period before taxes | 9903 | €44,431 | €74,665 | +€30,234 | +68.0% |
| Income taxes | 67/77 | €13,360 | €21,281 | +€7,920 | +59.3% |
| Profit (loss) for the period | 9904 | €31,070 | €53,384 | +€22,314 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,070 | €53,384 | +€22,314 | +71.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.