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
- Cash +€18,196
up €18,196 (+5.1%), from €353,923 to €372,119
mainly Net result for the year (+€96,534) and Receivables within one year (+€10,933)
- Receivables within one year -€10,933
down €10,933 (-32.2%), from €33,912 to €22,979
of which Trade receivables: -€13,376
- Reserves +€90,000
up €90,000 (+78.9%), from €114,000 to €204,000
- Profit (loss) carried forward -€48,466
down €48,466 (-88.6%), from €54,676 to €6,210
- Tax, wage and social debts -€21,331
down €21,331 (-36.3%), from €58,825 to €37,494
of which Taxes: -€21,331
- Other debts -€6,666
down €6,666 (-4.7%), from €140,376 to €133,711
- Gross operating margin -€40,409
down €40,409 (-20.5%), from €197,184 to €156,775
- Other operating charges -€16,226
down €16,226 (-59.5%), from €27,287 to €11,061
- Taxes -€9,892
down €9,892 (-20.4%), from €48,556 to €38,665
- Financial charges +€2,116
up €2,116 (+35.6%), from €5,945 to €8,061
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 | €393,680 | €403,860 | +€10,180 | +2.6% |
| Fixed assets | 21/28 | €5,846 | €8,763 | +€2,917 | +49.9% |
| Tangible fixed assets | 22/27 | €5,346 | €8,263 | +€2,917 | +54.6% |
| Plant, machinery and equipment | 23 | €1,111 | €5,427 | +€4,316 | +388.3% |
| Furniture and vehicles | 24 | €4,235 | €2,835 | -€1,399 | -33.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €387,834 | €395,097 | +€7,263 | +1.9% |
| Amounts receivable within one year | 40/41 | €33,912 | €22,979 | -€10,933 | -32.2% |
| Trade receivables | 40 | €33,912 | €20,536 | -€13,376 | -39.4% |
| Other amounts receivable | 41 | - | €2,443 | +€2,443 | |
| Cash at bank and in hand | 54/58 | €353,923 | €372,119 | +€18,196 | +5.1% |
| Total equity and liabilities | 10/49 | €393,680 | €403,860 | +€10,180 | +2.6% |
| Equity | 10/15 | €187,276 | €228,810 | +€41,534 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,000 | €204,000 | +€90,000 | +78.9% |
| Non-distributable reserves | 130/1 | €114,000 | €204,000 | +€90,000 | +78.9% |
| Other | 1319 | €114,000 | €204,000 | +€90,000 | +78.9% |
| Profit (loss) carried forward | 14 | €54,676 | €6,210 | -€48,466 | -88.6% |
| Amounts payable | 17/49 | €206,404 | €175,051 | -€31,354 | -15.2% |
| Amounts payable within one year | 42/48 | €202,657 | €175,051 | -€27,606 | -13.6% |
| Trade debts | 44 | €3,456 | €3,846 | +€391 | +11.3% |
| Suppliers | 440/4 | €3,456 | €3,846 | +€391 | +11.3% |
| Taxes, remuneration and social security | 45 | €58,825 | €37,494 | -€21,331 | -36.3% |
| Taxes | 450/3 | €55,825 | €34,494 | -€21,331 | -38.2% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €140,376 | €133,711 | -€6,666 | -4.7% |
| Accrued charges and deferred income | 492/3 | €3,748 | - | -€3,748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €2,454 | +€1,308 | +114.2% |
| Other operating charges | 640/8 | €27,287 | €11,061 | -€16,226 | -59.5% |
| Gross operating margin | 9900 | €197,184 | €156,775 | -€40,409 | -20.5% |
| Operating profit (loss) | 9901 | €168,751 | €143,260 | -€25,491 | -15.1% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €5,945 | €8,061 | +€2,116 | +35.6% |
| Recurring financial charges | 65 | €5,945 | €8,061 | +€2,116 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €162,811 | €135,198 | -€27,612 | -17.0% |
| Income taxes | 67/77 | €48,556 | €38,665 | -€9,892 | -20.4% |
| Profit (loss) for the period | 9904 | €114,255 | €96,534 | -€17,721 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,255 | €96,534 | -€17,721 | -15.5% |
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 9 October 2026 via checked.be.