PROCON CORPORATION: 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 CORPORATION
Largest movements
- Tangible fixed assets +€217,128
new in 2025: €217,128
of which Land and buildings: +€168,680
- Receivables within one year +€22,173
up €22,173 (+136%), from €16,333 to €38,507
of which Trade receivables: +€14,781
- Cash +€16,225
up €16,225 (+25.4%), from €63,781 to €80,006
mainly Debts after one year (+€199,420) and Net result for the year (+€42,048)
- Deferred charges and accrued income +€7,087
up €7,087 (+1,040%), from €681 to €7,769
- Debts after one year +€199,420
new in 2025: €199,420
- Reserves +€40,382
up €40,382 (+59.1%), from €68,329 to €108,711
- Current portion of long-term debt +€15,110
new in 2025: €15,110
- Accrued charges and deferred income +€9,354
new in 2025: €9,354
- Other operating charges +€22,835
up €22,835 (+13,748%), from €166 to €23,001
- Gross operating margin -€9,857
down €9,857 (-11.0%), from €89,568 to €79,711
- Taxes -€6,724
down €6,724 (-35.0%), from €19,239 to €12,514
- Financial charges +€1,173
up €1,173 (+1,006%), from €117 to €1,290
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 | €80,796 | €343,410 | +€262,614 | +325% |
| Fixed assets | 21/28 | - | €217,128 | +€217,128 | |
| Tangible fixed assets | 22/27 | - | €217,128 | +€217,128 | |
| Land and buildings | 22 | - | €168,680 | +€168,680 | |
| Furniture and vehicles | 24 | - | €48,448 | +€48,448 | |
| Current assets | 29/58 | €80,796 | €126,281 | +€45,485 | +56.3% |
| Amounts receivable within one year | 40/41 | €16,333 | €38,507 | +€22,173 | +136% |
| Trade receivables | 40 | €16,306 | €31,086 | +€14,781 | +90.6% |
| Other amounts receivable | 41 | €28 | €7,420 | +€7,393 | +26,601% |
| Cash at bank and in hand | 54/58 | €63,781 | €80,006 | +€16,225 | +25.4% |
| Deferred charges and accrued income | 490/1 | €681 | €7,769 | +€7,087 | +1,040% |
| Total equity and liabilities | 10/49 | €80,796 | €343,410 | +€262,614 | +325% |
| Equity | 10/15 | €70,829 | €111,211 | +€40,382 | +57.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €68,329 | €108,711 | +€40,382 | +59.1% |
| Distributable reserves | 133 | €68,329 | €108,711 | +€40,382 | +59.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,967 | €232,198 | +€222,231 | +2,230% |
| Amounts payable after more than one year | 17 | - | €199,420 | +€199,420 | |
| Financial debts | 170/4 | - | €199,420 | +€199,420 | |
| Amounts payable within one year | 42/48 | €9,967 | €23,425 | +€13,457 | +135% |
| Current portion of amounts payable after more than one year | 42 | - | €15,110 | +€15,110 | |
| Trade debts | 44 | €2,203 | €4,339 | +€2,136 | +97.0% |
| Suppliers | 440/4 | €2,203 | €4,339 | +€2,136 | +97.0% |
| Taxes, remuneration and social security | 45 | €5,241 | €1,973 | -€3,268 | -62.4% |
| Taxes | 450/3 | €5,241 | €1,973 | -€3,268 | -62.4% |
| Other amounts payable | 47/48 | €2,524 | €2,002 | -€521 | -20.7% |
| Accrued charges and deferred income | 492/3 | - | €9,354 | +€9,354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €857 | +€857 | |
| Other operating charges | 640/8 | €166 | €23,001 | +€22,835 | +13,748% |
| Gross operating margin | 9900 | €89,568 | €79,711 | -€9,857 | -11.0% |
| Operating profit (loss) | 9901 | €89,402 | €55,853 | -€33,549 | -37.5% |
| Financial charges | 65/66B | €117 | €1,290 | +€1,173 | +1,006% |
| Recurring financial charges | 65 | €117 | €1,290 | +€1,173 | +1,006% |
| Profit (loss) for the period before taxes | 9903 | €89,286 | €54,563 | -€34,723 | -38.9% |
| Income taxes | 67/77 | €19,239 | €12,514 | -€6,724 | -35.0% |
| Profit (loss) for the period | 9904 | €70,047 | €42,048 | -€27,998 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €70,047 | €42,048 | -€27,998 | -40.0% |
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 31 October 2026 via checked.be.