ProCon Engineering: 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 Engineering
Largest movements
- Cash +€34,215
up €34,215 (+9.2%), from €373,338 to €407,552
mainly Net result for the year (+€39,755) and Other debts (+€13,572)
- Receivables within one year -€4,920
down €4,920 (-78.0%), from €6,307 to €1,387
- Reserves +€38,922
up €38,922 (+11.7%), from €333,480 to €372,402
- Trade debts -€23,306
down €23,306 (-99.3%), from €23,467 to €161
- Other debts +€13,572
up €13,572 (+567%), from €2,395 to €15,967
- Gross operating margin -€8,062
down €8,062 (-12.9%), from €62,362 to €54,300
- Taxes -€2,482
down €2,482 (-15.3%), from €16,238 to €13,756
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 | €379,810 | €411,476 | +€31,666 | +8.3% |
| Fixed assets | 21/28 | - | €2,346 | +€2,346 | |
| Tangible fixed assets | 22/27 | - | €2,346 | +€2,346 | |
| Furniture and vehicles | 24 | - | €2,346 | +€2,346 | |
| Current assets | 29/58 | €379,810 | €409,131 | +€29,321 | +7.7% |
| Amounts receivable within one year | 40/41 | €6,307 | €1,387 | -€4,920 | -78.0% |
| Other amounts receivable | 41 | €6,307 | €1,387 | -€4,920 | -78.0% |
| Cash at bank and in hand | 54/58 | €373,338 | €407,552 | +€34,215 | +9.2% |
| Deferred charges and accrued income | 490/1 | €165 | €191 | +€26 | +15.8% |
| Total equity and liabilities | 10/49 | €379,810 | €411,476 | +€31,666 | +8.3% |
| Equity | 10/15 | €352,080 | €391,002 | +€38,922 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €333,480 | €372,402 | +€38,922 | +11.7% |
| Distributable reserves | 133 | €333,480 | €372,402 | +€38,922 | +11.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,730 | €20,474 | -€7,256 | -26.2% |
| Amounts payable within one year | 42/48 | €27,730 | €19,816 | -€7,914 | -28.5% |
| Trade debts | 44 | €23,467 | €161 | -€23,306 | -99.3% |
| Suppliers | 440/4 | €23,467 | €161 | -€23,306 | -99.3% |
| Taxes, remuneration and social security | 45 | €1,868 | €3,688 | +€1,820 | +97.4% |
| Taxes | 450/3 | - | €1,806 | +€1,806 | |
| Remuneration and social security | 454/9 | €1,868 | €1,883 | +€14 | +0.8% |
| Other amounts payable | 47/48 | €2,395 | €15,967 | +€13,572 | +567% |
| Accrued charges and deferred income | 492/3 | - | €658 | +€658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €182 | +€182 | |
| Other operating charges | 640/8 | €549 | €562 | +€12 | +2.3% |
| Gross operating margin | 9900 | €62,362 | €54,300 | -€8,062 | -12.9% |
| Operating profit (loss) | 9901 | €61,813 | €53,556 | -€8,257 | -13.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €45 | €45 | -€0 | -0.5% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €61,769 | €53,511 | -€8,258 | -13.4% |
| Income taxes | 67/77 | €16,238 | €13,756 | -€2,482 | -15.3% |
| Profit (loss) for the period | 9904 | €45,531 | €39,755 | -€5,776 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,531 | €39,755 | -€5,776 | -12.7% |
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 16 October 2026 via checked.be.