PROCOM: 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.
PROCOM
Largest movements
- Current investments -€49,996
no longer reported in 2025 (was €49,996)
- Receivables within one year +€15,253
up €15,253 (+40.5%), from €37,649 to €52,902
of which Trade receivables: +€14,760
- Tangible fixed assets -€11,284
down €11,284 (-11.6%), from €97,316 to €86,032
of which Furniture and vehicles: -€20,514
- Cash +€9,285
up €9,285 (+10.8%), from €86,000 to €95,285
mainly Net result for the year (+€60,572) and Current investments (+€49,996)
- Receivables after one year -€3,165
down €3,165 (-12.1%), from €26,084 to €22,919
- Reserves -€40,627
down €40,627 (-17.1%), from €237,938 to €197,311
- Tax, wage and social debts +€14,134
up €14,134 (+440.0%), from €3,212 to €17,346
of which Taxes: +€12,620
- Current portion of long-term debt -€7,541
down €7,541 (-83.3%), from €9,056 to €1,515
- Gross operating margin +€17,531
up €17,531 (+16.8%), from €104,637 to €122,169
- Taxes +€4,355
up €4,355 (+20.0%), from €21,802 to €26,157
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 | €298,912 | €259,719 | -€39,193 | -13.1% |
| Fixed assets | 21/28 | €97,596 | €86,312 | -€11,284 | -11.6% |
| Tangible fixed assets | 22/27 | €97,316 | €86,032 | -€11,284 | -11.6% |
| Plant, machinery and equipment | 23 | €9,407 | €7,495 | -€1,911 | -20.3% |
| Furniture and vehicles | 24 | €40,707 | €20,193 | -€20,514 | -50.4% |
| Other tangible fixed assets | 26 | €47,202 | €58,343 | +€11,141 | +23.6% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €201,316 | €173,407 | -€27,908 | -13.9% |
| Amounts receivable after more than one year | 29 | €26,084 | €22,919 | -€3,165 | -12.1% |
| Other amounts receivable | 291 | €26,084 | €22,919 | -€3,165 | -12.1% |
| Amounts receivable within one year | 40/41 | €37,649 | €52,902 | +€15,253 | +40.5% |
| Trade receivables | 40 | €35,891 | €50,650 | +€14,760 | +41.1% |
| Other amounts receivable | 41 | €1,758 | €2,252 | +€493 | +28.0% |
| Current investments | 50/53 | €49,996 | - | -€49,996 | |
| Cash at bank and in hand | 54/58 | €86,000 | €95,285 | +€9,285 | +10.8% |
| Deferred charges and accrued income | 490/1 | €1,587 | €2,302 | +€715 | +45.1% |
| Total equity and liabilities | 10/49 | €298,912 | €259,719 | -€39,193 | -13.1% |
| Equity | 10/15 | €244,138 | €203,511 | -€40,627 | -16.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €237,938 | €197,311 | -€40,627 | -17.1% |
| Distributable reserves | 133 | €237,938 | €197,311 | -€40,627 | -17.1% |
| Amounts payable | 17/49 | €54,774 | €56,208 | +€1,434 | +2.6% |
| Amounts payable after more than one year | 17 | €1,515 | - | -€1,515 | |
| Financial debts | 170/4 | €1,515 | - | -€1,515 | |
| Amounts payable within one year | 42/48 | €33,614 | €37,409 | +€3,795 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €9,056 | €1,515 | -€7,541 | -83.3% |
| Trade debts | 44 | €1,987 | - | -€1,987 | |
| Suppliers | 440/4 | €1,987 | - | -€1,987 | |
| Taxes, remuneration and social security | 45 | €3,212 | €17,346 | +€14,134 | +440.0% |
| Taxes | 450/3 | €2,242 | €14,861 | +€12,620 | +562.9% |
| Remuneration and social security | 454/9 | €971 | €2,485 | +€1,514 | +156.0% |
| Other amounts payable | 47/48 | €19,359 | €18,548 | -€811 | -4.2% |
| Accrued charges and deferred income | 492/3 | €19,645 | €18,799 | -€846 | -4.3% |
| Remuneration, social security and pensions | 62 | -€668 | - | +€668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,105 | €35,637 | +€532 | +1.5% |
| Other operating charges | 640/8 | €2,080 | €2,111 | +€31 | +1.5% |
| Non-recurring operating charges | 66A | - | €289 | +€289 | |
| Gross operating margin | 9900 | €104,637 | €122,169 | +€17,531 | +16.8% |
| Operating profit (loss) | 9901 | €68,121 | €84,132 | +€16,011 | +23.5% |
| Financial income | 75/76B | €2,835 | €2,954 | +€119 | +4.2% |
| Recurring financial income | 75 | €2,835 | €2,954 | +€119 | +4.2% |
| Financial charges | 65/66B | €411 | €357 | -€54 | -13.2% |
| Recurring financial charges | 65 | €411 | €357 | -€54 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €70,545 | €86,729 | +€16,184 | +22.9% |
| Income taxes | 67/77 | €21,802 | €26,157 | +€4,355 | +20.0% |
| Profit (loss) for the period | 9904 | €48,743 | €60,572 | +€11,829 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,743 | €60,572 | +€11,829 | +24.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.