PROCOMMA: 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.
PROCOMMA
Largest movements
- Cash -€16,561
down €16,561 (-26.1%), from €63,569 to €47,008
mainly Receivables within one year (-€11,778) and Investment in fixed assets (net) (-€11,776)
- Receivables within one year +€11,778
up €11,778 (+29.7%), from €39,601 to €51,379
of which Other amounts receivable: +€7,340
- Stocks and contracts +€3,539
up €3,539 (+204.7%), from €1,729 to €5,268
- Reserves +€5,836
up €5,836 (+4.1%), from €140,652 to €146,487
of which Distributable reserves: +€5,836
- Tax, wage and social debts -€4,493
no longer reported in 2025 (was €4,493)
- Trade debts -€4,004
down €4,004 (-30.0%), from €13,335 to €9,330
- Gross operating margin -€66,767
down €66,767 (-65.9%), from €101,321 to €34,554
- Taxes -€8,495
down €8,495 (-58.6%), from €14,493 to €5,997
- Other operating charges -€4,155
down €4,155 (-66.6%), from €6,235 to €2,081
- Depreciation +€3,791
up €3,791 (+43.9%), from €8,632 to €12,423
- Financial charges -€2,322
down €2,322 (-22.0%), from €10,573 to €8,251
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 | €180,463 | €177,833 | -€2,630 | -1.5% |
| Fixed assets | 21/28 | €74,422 | €73,775 | -€647 | -0.9% |
| Tangible fixed assets | 22/27 | €74,422 | €73,775 | -€647 | -0.9% |
| Plant, machinery and equipment | 23 | €28,908 | €24,639 | -€4,270 | -14.8% |
| Furniture and vehicles | 24 | €31,142 | €27,903 | -€3,238 | -10.4% |
| Other tangible fixed assets | 26 | €14,372 | €21,233 | +€6,861 | +47.7% |
| Current assets | 29/58 | €106,041 | €104,058 | -€1,984 | -1.9% |
| Stocks and contracts in progress | 3 | €1,729 | €5,268 | +€3,539 | +204.7% |
| Stocks | 30/36 | €1,729 | €5,268 | +€3,539 | +204.7% |
| Amounts receivable within one year | 40/41 | €39,601 | €51,379 | +€11,778 | +29.7% |
| Trade receivables | 40 | €36,709 | €41,148 | +€4,438 | +12.1% |
| Other amounts receivable | 41 | €2,891 | €10,231 | +€7,340 | +253.8% |
| Cash at bank and in hand | 54/58 | €63,569 | €47,008 | -€16,561 | -26.1% |
| Deferred charges and accrued income | 490/1 | €1,143 | €403 | -€740 | -64.8% |
| Total equity and liabilities | 10/49 | €180,463 | €177,833 | -€2,630 | -1.5% |
| Equity | 10/15 | €159,252 | €165,087 | +€5,836 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,652 | €146,487 | +€5,836 | +4.1% |
| 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 | €138,792 | €144,627 | +€5,836 | +4.2% |
| Amounts payable | 17/49 | €21,212 | €12,746 | -€8,466 | -39.9% |
| Amounts payable within one year | 42/48 | €21,212 | €12,746 | -€8,466 | -39.9% |
| Financial debts | 43 | €3,385 | €3,415 | +€31 | +0.9% |
| Other loans | 439 | €3,385 | €3,415 | +€31 | +0.9% |
| Trade debts | 44 | €13,335 | €9,330 | -€4,004 | -30.0% |
| Suppliers | 440/4 | €13,335 | €9,330 | -€4,004 | -30.0% |
| Taxes, remuneration and social security | 45 | €4,493 | - | -€4,493 | |
| Taxes | 450/3 | €4,493 | - | -€4,493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,632 | €12,423 | +€3,791 | +43.9% |
| Other operating charges | 640/8 | €6,235 | €2,081 | -€4,155 | -66.6% |
| Non-recurring operating charges | 66A | €14,951 | - | -€14,951 | |
| Gross operating margin | 9900 | €101,321 | €34,554 | -€66,767 | -65.9% |
| Operating profit (loss) | 9901 | €71,503 | €20,050 | -€51,453 | -72.0% |
| Financial income | 75/76B | €1 | €33 | +€32 | +2333.6% |
| Recurring financial income | 75 | €1 | €33 | +€32 | +2333.6% |
| Financial charges | 65/66B | €10,573 | €8,251 | -€2,322 | -22.0% |
| Recurring financial charges | 65 | €10,573 | €8,251 | -€2,322 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €60,931 | €11,833 | -€49,098 | -80.6% |
| Income taxes | 67/77 | €14,493 | €5,997 | -€8,495 | -58.6% |
| Profit (loss) for the period | 9904 | €46,439 | €5,836 | -€40,603 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,439 | €5,836 | -€40,603 | -87.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.