PROCOM: 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.
PROCOM
Largest movements
- Cash +€385,840
up €385,840 (+268%), from €143,810 to €529,650
mainly Depreciation (+€272,234) and Net result for the year (+€225,061)
- Tangible fixed assets -€185,595
down €185,595 (-8.4%), from €2.2m to €2.0m
of which Land and buildings: -€146,433
- Other debts +€210,801
new in 2025: €210,801
- Debts after one year -€199,794
down €199,794 (-14.6%), from €1.4m to €1.2m
- Tax, wage and social debts +€159,822
up €159,822 (+152%), from €105,263 to €265,084
of which Taxes: +€107,549
- Short-term financial debts -€33,333
no longer reported in 2025 (was €33,333)
- Gross operating margin +€222,265
up €222,265 (+23.5%), from €946,045 to €1.2m
- Staff costs +€61,910
up €61,910 (+15.7%), from €393,423 to €455,333
- Financial charges +€39,900
up €39,900 (+217%), from €18,367 to €58,268
- Financial income -€36,881
down €36,881 (-85.0%), from €43,406 to €6,525
- Depreciation +€30,501
up €30,501 (+12.6%), from €241,733 to €272,234
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 | €2,580,087 | €2,763,315 | +€183,228 | +7.1% |
| Fixed assets | 21/28 | €2,212,894 | €2,024,565 | -€188,329 | -8.5% |
| Intangible fixed assets | 21 | €16,443 | €13,709 | -€2,734 | -16.6% |
| Tangible fixed assets | 22/27 | €2,196,451 | €2,010,856 | -€185,595 | -8.4% |
| Land and buildings | 22 | €2,095,225 | €1,948,792 | -€146,433 | -7.0% |
| Plant, machinery and equipment | 23 | €65,814 | €36,165 | -€29,649 | -45.0% |
| Furniture and vehicles | 24 | €35,412 | €25,899 | -€9,513 | -26.9% |
| Current assets | 29/58 | €367,193 | €738,750 | +€371,557 | +101% |
| Amounts receivable within one year | 40/41 | €223,383 | €208,897 | -€14,486 | -6.5% |
| Trade receivables | 40 | €177,104 | €208,897 | +€31,793 | +18.0% |
| Other amounts receivable | 41 | €46,279 | - | -€46,279 | |
| Cash at bank and in hand | 54/58 | €143,810 | €529,650 | +€385,840 | +268% |
| Deferred charges and accrued income | 490/1 | - | €203 | +€203 | |
| Total equity and liabilities | 10/49 | €2,580,087 | €2,763,315 | +€183,228 | +7.1% |
| Equity | 10/15 | €913,182 | €933,383 | +€20,202 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €894,582 | €914,783 | +€20,202 | +2.3% |
| 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 | €892,722 | €912,923 | +€20,202 | +2.3% |
| Amounts payable | 17/49 | €1,666,905 | €1,829,932 | +€163,027 | +9.8% |
| Amounts payable after more than one year | 17 | €1,366,508 | €1,166,715 | -€199,794 | -14.6% |
| Financial debts | 170/4 | €1,366,508 | €1,166,715 | -€199,794 | -14.6% |
| Amounts payable within one year | 42/48 | €300,397 | €663,217 | +€362,821 | +121% |
| Current portion of amounts payable after more than one year | 42 | €108,513 | €111,846 | +€3,333 | +3.1% |
| Financial debts | 43 | €33,333 | - | -€33,333 | |
| Credit institutions | 430/8 | €33,333 | - | -€33,333 | |
| Trade debts | 44 | €53,288 | €75,486 | +€22,199 | +41.7% |
| Suppliers | 440/4 | €53,288 | €75,486 | +€22,199 | +41.7% |
| Taxes, remuneration and social security | 45 | €105,263 | €265,084 | +€159,822 | +152% |
| Taxes | 450/3 | €62,942 | €170,492 | +€107,549 | +171% |
| Remuneration and social security | 454/9 | €42,320 | €94,593 | +€52,272 | +124% |
| Other amounts payable | 47/48 | - | €210,801 | +€210,801 | |
| Remuneration, social security and pensions | 62 | €393,423 | €455,333 | +€61,910 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241,733 | €272,234 | +€30,501 | +12.6% |
| Other operating charges | 640/8 | €19,338 | €29,510 | +€10,172 | +52.6% |
| Non-recurring operating charges | 66A | - | €4,366 | +€4,366 | |
| Gross operating margin | 9900 | €946,045 | €1,168,309 | +€222,265 | +23.5% |
| Operating profit (loss) | 9901 | €291,551 | €406,866 | +€115,315 | +39.6% |
| Financial income | 75/76B | €43,406 | €6,525 | -€36,881 | -85.0% |
| Recurring financial income | 75 | €43,406 | €6,525 | -€36,881 | -85.0% |
| Financial charges | 65/66B | €18,367 | €58,268 | +€39,900 | +217% |
| Recurring financial charges | 65 | €18,367 | €58,268 | +€39,900 | +217% |
| Profit (loss) for the period before taxes | 9903 | €316,590 | €355,124 | +€38,534 | +12.2% |
| Income taxes | 67/77 | €114,392 | €130,062 | +€15,671 | +13.7% |
| Profit (loss) for the period | 9904 | €202,198 | €225,061 | +€22,863 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €202,198 | €225,061 | +€22,863 | +11.3% |
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 24 October 2026 via checked.be.