ProCon FD: 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 FD
Largest movements
- Tangible fixed assets -€31,039
down €31,039 (-3.6%), from €869,981 to €838,943
of which Land and buildings: -€31,221
- Debts after one year -€20,035
down €20,035 (-12.7%), from €157,469 to €137,434
of which Financial debts: -€20,035
- Other debts -€12,187
down €12,187 (-3.7%), from €325,635 to €313,447
- Financial charges -€5,863
down €5,863, from €5,664 to -€199
- Depreciation -€3,189
down €3,189 (-9.3%), from €34,227 to €31,039
- Gross operating margin +€2,482
up €2,482 (+6.0%), from €41,134 to €43,616
- Purchases and services -€1,207
down €1,207 (-1.8%), from €68,553 to €67,346
- Turnover +€924
up €924 (+1.4%), from €68,058 to €68,982
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €910,000 | €884,946 | -€25,054 | -2.8% |
| Fixed assets | 21/28 | €869,981 | €838,943 | -€31,039 | -3.6% |
| Tangible fixed assets | 22/27 | €869,981 | €838,943 | -€31,039 | -3.6% |
| Land and buildings | 22 | €868,725 | €837,504 | -€31,221 | -3.6% |
| Furniture and vehicles | 24 | €1,257 | €1,438 | +€182 | +14.5% |
| Current assets | 29/58 | €40,019 | €46,003 | +€5,985 | +15.0% |
| Amounts receivable within one year | 40/41 | €92 | - | -€92 | |
| Other amounts receivable | 41 | €92 | - | -€92 | |
| Current investments | 50/53 | - | €3,612 | +€3,612 | |
| Cash at bank and in hand | 54/58 | €39,216 | €41,744 | +€2,528 | +6.4% |
| Deferred charges and accrued income | 490/1 | €711 | €648 | -€63 | -8.9% |
| Total equity and liabilities | 10/49 | €910,000 | €884,946 | -€25,054 | -2.8% |
| Equity | 10/15 | €401,634 | €409,579 | +€7,945 | +2.0% |
| Contributions | 10/11 | €454,500 | €454,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,866 | -€44,921 | +€7,945 | +15.0% |
| Amounts payable | 17/49 | €508,365 | €475,367 | -€32,999 | -6.5% |
| Amounts payable after more than one year | 17 | €157,469 | €137,434 | -€20,035 | -12.7% |
| Financial debts | 170/4 | €153,559 | €133,524 | -€20,035 | -13.0% |
| Other amounts payable | 178/9 | €3,910 | €3,910 | = | 0.0% |
| Amounts payable within one year | 42/48 | €350,070 | €337,333 | -€12,737 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €18,192 | €18,705 | +€513 | +2.8% |
| Trade debts | 44 | €1,799 | €41 | -€1,759 | -97.7% |
| Suppliers | 440/4 | €1,799 | €41 | -€1,759 | -97.7% |
| Taxes, remuneration and social security | 45 | €4,444 | €5,140 | +€696 | +15.7% |
| Taxes | 450/3 | €1,614 | €2,551 | +€937 | +58.1% |
| Remuneration and social security | 454/9 | €2,830 | €2,589 | -€241 | -8.5% |
| Other amounts payable | 47/48 | €325,635 | €313,447 | -€12,187 | -3.7% |
| Accrued charges and deferred income | 492/3 | €827 | €600 | -€227 | -27.5% |
| Turnover | 70 | €68,058 | €68,982 | +€924 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,553 | €67,346 | -€1,207 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,227 | €31,039 | -€3,189 | -9.3% |
| Other operating charges | 640/8 | €4,329 | €4,582 | +€253 | +5.8% |
| Gross operating margin | 9900 | €41,134 | €43,616 | +€2,482 | +6.0% |
| Operating profit (loss) | 9901 | €2,577 | €7,995 | +€5,418 | +210.3% |
| Financial income | 75/76B | €2 | €67 | +€65 | +4058.1% |
| Recurring financial income | 75 | €2 | €67 | +€65 | +4058.1% |
| Financial charges | 65/66B | €5,664 | -€199 | -€5,863 | |
| Recurring financial charges | 65 | €5,664 | -€199 | -€5,863 | |
| Profit (loss) for the period before taxes | 9903 | -€3,085 | €8,260 | +€11,346 | |
| Income taxes | 67/77 | €232 | €315 | +€83 | +36.0% |
| Profit (loss) for the period | 9904 | -€3,317 | €7,945 | +€11,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,317 | €7,945 | +€11,262 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.