PROCON: 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.
PROCON
Largest movements
- Receivables within one year -€105,354
down €105,354 (-43.4%), from €242,516 to €137,162
of which Other amounts receivable: -€116,693
- Cash -€38,801
down €38,801 (-57.3%), from €67,774 to €28,973
mainly Contributions, distributions and other (-€326,367) and Trade debts (-€2,116)
- Profit (loss) carried forward -€241,011
down €241,011 (-84.2%), from €286,367 to €45,356
- Other debts +€76,500
new in 2025: €76,500
- Tax, wage and social debts +€22,472
up €22,472 (+122.1%), from €18,403 to €40,875
of which Taxes: +€19,319
- Gross operating margin +€26,538
up €26,538 (+31.4%), from €84,414 to €110,952
- Taxes +€6,906
up €6,906 (+39.9%), from €17,316 to €24,222
- Depreciation -€1,778
no longer reported in 2025 (was €1,778)
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 | €310,290 | €166,135 | -€144,155 | -46.5% |
| Current assets | 29/58 | €310,290 | €166,135 | -€144,155 | -46.5% |
| Amounts receivable within one year | 40/41 | €242,516 | €137,162 | -€105,354 | -43.4% |
| Trade receivables | 40 | - | €11,339 | +€11,339 | |
| Other amounts receivable | 41 | €242,516 | €125,823 | -€116,693 | -48.1% |
| Cash at bank and in hand | 54/58 | €67,774 | €28,973 | -€38,801 | -57.3% |
| Total equity and liabilities | 10/49 | €310,290 | €166,135 | -€144,155 | -46.5% |
| Equity | 10/15 | €289,367 | €48,356 | -€241,011 | -83.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,367 | €45,356 | -€241,011 | -84.2% |
| Amounts payable | 17/49 | €20,923 | €117,779 | +€96,856 | +462.9% |
| Amounts payable within one year | 42/48 | €20,923 | €117,779 | +€96,856 | +462.9% |
| Trade debts | 44 | €2,520 | €404 | -€2,116 | -84.0% |
| Suppliers | 440/4 | €2,520 | €404 | -€2,116 | -84.0% |
| Taxes, remuneration and social security | 45 | €18,403 | €40,875 | +€22,472 | +122.1% |
| Taxes | 450/3 | €18,403 | €37,722 | +€19,319 | +105.0% |
| Remuneration and social security | 454/9 | - | €3,153 | +€3,153 | |
| Other amounts payable | 47/48 | - | €76,500 | +€76,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,778 | - | -€1,778 | |
| Other operating charges | 640/8 | €987 | €1,193 | +€206 | +20.9% |
| Gross operating margin | 9900 | €84,414 | €110,952 | +€26,538 | +31.4% |
| Operating profit (loss) | 9901 | €81,649 | €109,759 | +€28,110 | +34.4% |
| Financial charges | 65/66B | €153 | €181 | +€28 | +18.3% |
| Recurring financial charges | 65 | €153 | €181 | +€28 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €81,496 | €109,578 | +€28,082 | +34.5% |
| Income taxes | 67/77 | €17,316 | €24,222 | +€6,906 | +39.9% |
| Profit (loss) for the period | 9904 | €64,180 | €85,356 | +€21,176 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,180 | €85,356 | +€21,176 | +33.0% |
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 7 October 2026 via checked.be.