PROCON: 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.
PROCON
Largest movements
- Tangible fixed assets -€25,671
down €25,671 (-5.1%), from €506,168 to €480,497
of which Land and buildings: -€19,262
- Receivables within one year +€11,070
up €11,070 (+14.5%), from €76,341 to €87,411
of which Other amounts receivable: +€11,226
- Debts after one year -€35,306
down €35,306 (-44.0%), from €80,277 to €44,970
- Short-term financial debts +€9,766
up €9,766 (+59.2%), from €16,507 to €26,273
- Trade debts +€7,405
up €7,405 (+844.9%), from €877 to €8,282
- Financial charges -€1,313
down €1,313 (-28.5%), from €4,601 to €3,287
- Gross operating margin +€1,302
up €1,302 (+1.3%), from €100,104 to €101,406
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 | €582,600 | €567,999 | -€14,601 | -2.5% |
| Fixed assets | 21/28 | €506,168 | €480,497 | -€25,671 | -5.1% |
| Tangible fixed assets | 22/27 | €506,168 | €480,497 | -€25,671 | -5.1% |
| Land and buildings | 22 | €464,510 | €445,248 | -€19,262 | -4.1% |
| Furniture and vehicles | 24 | €41,659 | €35,250 | -€6,409 | -15.4% |
| Current assets | 29/58 | €76,432 | €87,502 | +€11,070 | +14.5% |
| Amounts receivable within one year | 40/41 | €76,341 | €87,411 | +€11,070 | +14.5% |
| Trade receivables | 40 | €11,422 | €11,266 | -€156 | -1.4% |
| Other amounts receivable | 41 | €64,919 | €76,145 | +€11,226 | +17.3% |
| Cash at bank and in hand | 54/58 | €91 | €91 | = | 0.0% |
| Total equity and liabilities | 10/49 | €582,600 | €567,999 | -€14,601 | -2.5% |
| Equity | 10/15 | €423,250 | €428,977 | +€5,727 | +1.4% |
| Contributions | 10/11 | €418,600 | €418,600 | = | 0.0% |
| Reserves | 13 | €4,650 | €10,377 | +€5,727 | +123.2% |
| Distributable reserves | 133 | €4,650 | €10,377 | +€5,727 | +123.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €159,350 | €139,022 | -€20,328 | -12.8% |
| Amounts payable after more than one year | 17 | €80,277 | €44,970 | -€35,306 | -44.0% |
| Financial debts | 170/4 | €80,277 | €44,970 | -€35,306 | -44.0% |
| Amounts payable within one year | 42/48 | €79,073 | €94,052 | +€14,978 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €34,722 | €35,306 | +€585 | +1.7% |
| Financial debts | 43 | €16,507 | €26,273 | +€9,766 | +59.2% |
| Credit institutions | 430/8 | €16,507 | €26,273 | +€9,766 | +59.2% |
| Trade debts | 44 | €877 | €8,282 | +€7,405 | +844.9% |
| Suppliers | 440/4 | €877 | €8,282 | +€7,405 | +844.9% |
| Taxes, remuneration and social security | 45 | €26,968 | €24,190 | -€2,778 | -10.3% |
| Taxes | 450/3 | €26,968 | €24,190 | -€2,778 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,671 | €25,671 | = | 0.0% |
| Other operating charges | 640/8 | €4,576 | €3,601 | -€975 | -21.3% |
| Gross operating margin | 9900 | €100,104 | €101,406 | +€1,302 | +1.3% |
| Operating profit (loss) | 9901 | €69,857 | €72,134 | +€2,277 | +3.3% |
| Financial income | 75/76B | €396 | €375 | -€21 | -5.2% |
| Recurring financial income | 75 | €396 | €375 | -€21 | -5.2% |
| Financial charges | 65/66B | €4,601 | €3,287 | -€1,313 | -28.5% |
| Recurring financial charges | 65 | €4,601 | €3,287 | -€1,313 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €65,652 | €69,221 | +€3,569 | +5.4% |
| Income taxes | 67/77 | €20,695 | €20,637 | -€58 | -0.3% |
| Profit (loss) for the period | 9904 | €44,957 | €48,584 | +€3,628 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,957 | €48,584 | +€3,628 | +8.1% |
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 10 October 2026 via checked.be.