PROCOL: 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.
PROCOL
Largest movements
- Cash +€48,197
up €48,197 (+22.7%), from €212,284 to €260,481
mainly Net result for the year (+€43,288) and Tax, wage and social debts (+€11,425)
- Receivables within one year +€10,443
up €10,443 (+414%), from €2,522 to €12,965
of which Trade receivables: +€10,338
- Reserves +€43,288
up €43,288 (+2,327%), from €1,860 to €45,148
of which Distributable reserves: +€43,288
- Tax, wage and social debts +€11,425
up €11,425 (+3,804%), from €300 to €11,725
- Depreciation -€23,854
down €23,854 (-83.3%), from €28,622 to €4,768
- Taxes +€16,125
up €16,125 (+5,369%), from €300 to €16,425
- Gross operating margin +€8,005
up €8,005 (+13.7%), from €58,347 to €66,352
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 | €365,496 | €420,268 | +€54,772 | +15.0% |
| Fixed assets | 21/28 | €150,691 | €146,822 | -€3,869 | -2.6% |
| Tangible fixed assets | 22/27 | €150,691 | €146,822 | -€3,869 | -2.6% |
| Land and buildings | 22 | €134,377 | €130,729 | -€3,648 | -2.7% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €16,314 | €16,093 | -€221 | -1.4% |
| Current assets | 29/58 | €214,805 | €273,446 | +€58,641 | +27.3% |
| Amounts receivable within one year | 40/41 | €2,522 | €12,965 | +€10,443 | +414% |
| Trade receivables | 40 | €1,200 | €11,538 | +€10,338 | +861% |
| Other amounts receivable | 41 | €1,322 | €1,428 | +€106 | +8.0% |
| Cash at bank and in hand | 54/58 | €212,284 | €260,481 | +€48,197 | +22.7% |
| Total equity and liabilities | 10/49 | €365,496 | €420,268 | +€54,772 | +15.0% |
| Equity | 10/15 | €364,065 | €407,353 | +€43,288 | +11.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €45,148 | +€43,288 | +2,327% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €43,288 | +€43,288 | |
| Profit (loss) carried forward | 14 | €349,805 | €349,805 | = | 0.0% |
| Amounts payable | 17/49 | €1,431 | €12,915 | +€11,484 | +802% |
| Amounts payable within one year | 42/48 | €1,431 | €12,915 | +€11,484 | +802% |
| Trade debts | 44 | €1,131 | €1,190 | +€59 | +5.2% |
| Suppliers | 440/4 | €1,131 | €1,190 | +€59 | +5.2% |
| Taxes, remuneration and social security | 45 | €300 | €11,725 | +€11,425 | +3,804% |
| Taxes | 450/3 | €300 | €11,725 | +€11,425 | +3,804% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,622 | €4,768 | -€23,854 | -83.3% |
| Other operating charges | 640/8 | €1,286 | €1,327 | +€41 | +3.2% |
| Gross operating margin | 9900 | €58,347 | €66,352 | +€8,005 | +13.7% |
| Operating profit (loss) | 9901 | €28,440 | €60,257 | +€31,817 | +112% |
| Financial charges | 65/66B | €544 | €544 | +€0 | +0.1% |
| Recurring financial charges | 65 | €544 | €544 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €27,896 | €59,713 | +€31,817 | +114% |
| Income taxes | 67/77 | €300 | €16,425 | +€16,125 | +5,369% |
| Profit (loss) for the period | 9904 | €27,596 | €43,288 | +€15,692 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,596 | €43,288 | +€15,692 | +56.9% |
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 16 October 2026 via checked.be.