PROCON INTERNATIONAL: 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 INTERNATIONAL
Largest movements
- Receivables within one year -€553,840
down €553,840 (-97.3%), from €569,496 to €15,656
of which Trade receivables: -€384,963
- Tangible fixed assets -€353,238
down €353,238 (-44.2%), from €798,422 to €445,184
of which Furniture and vehicles: -€337,471
- Current investments -€135,000
down €135,000 (-100%), from €135,000 to €0
- Profit (loss) carried forward -€1.0m
down €1.0m (-35.8%), from €2.8m to €1.8m
- Other debts +€331,339
up €331,339 (+46.8%), from €708,500 to €1.0m
- Debts after one year -€291,773
down €291,773 (-34.8%), from €837,454 to €545,681
of which Financial debts: -€291,773
- Current portion of long-term debt -€73,511
down €73,511 (-31.9%), from €230,284 to €156,773
- Financial income -€233,944
down €233,944 (-27.9%), from €838,519 to €604,575
- Gross operating margin +€94,442
up €94,442 (+20.3%), from €465,265 to €559,708
- Taxes +€28,698
up €28,698 (+29.1%), from €98,611 to €127,309
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 | €4,642,720 | €3,623,062 | -€1.0m | -22.0% |
| Fixed assets | 21/28 | €3,906,632 | €3,563,395 | -€343,238 | -8.8% |
| Tangible fixed assets | 22/27 | €798,422 | €445,184 | -€353,238 | -44.2% |
| Land and buildings | 22 | €460,951 | €445,184 | -€15,767 | -3.4% |
| Furniture and vehicles | 24 | €337,471 | €0 | -€337,471 | -100% |
| Financial fixed assets | 28 | €3,108,210 | €3,118,210 | +€10,000 | +0.3% |
| Current assets | 29/58 | €736,088 | €59,667 | -€676,420 | -91.9% |
| Amounts receivable within one year | 40/41 | €569,496 | €15,656 | -€553,840 | -97.3% |
| Trade receivables | 40 | €387,263 | €2,300 | -€384,963 | -99.4% |
| Other amounts receivable | 41 | €182,233 | €13,356 | -€168,877 | -92.7% |
| Current investments | 50/53 | €135,000 | €0 | -€135,000 | -100% |
| Cash at bank and in hand | 54/58 | €29,707 | €23,360 | -€6,347 | -21.4% |
| Deferred charges and accrued income | 490/1 | €1,884 | €20,651 | +€18,767 | +996% |
| Total equity and liabilities | 10/49 | €4,642,720 | €3,623,062 | -€1.0m | -22.0% |
| Equity | 10/15 | €2,839,613 | €1,835,072 | -€1.0m | -35.4% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,825,353 | €1,814,612 | -€1.0m | -35.8% |
| Amounts payable | 17/49 | €1,803,107 | €1,787,990 | -€15,117 | -0.8% |
| Amounts payable after more than one year | 17 | €837,454 | €545,681 | -€291,773 | -34.8% |
| Financial debts | 170/4 | €832,699 | €540,926 | -€291,773 | -35.0% |
| Other amounts payable | 178/9 | €4,755 | €4,755 | = | 0.0% |
| Amounts payable within one year | 42/48 | €957,430 | €1,227,304 | +€269,874 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €230,284 | €156,773 | -€73,511 | -31.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,230 | €13,045 | +€4,815 | +58.5% |
| Suppliers | 440/4 | €8,230 | €13,045 | +€4,815 | +58.5% |
| Taxes, remuneration and social security | 45 | €10,415 | €17,647 | +€7,232 | +69.4% |
| Taxes | 450/3 | €10,415 | €17,647 | +€7,232 | +69.4% |
| Other amounts payable | 47/48 | €708,500 | €1,039,839 | +€331,339 | +46.8% |
| Accrued charges and deferred income | 492/3 | €8,223 | €15,005 | +€6,781 | +82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,711 | €15,767 | +€56 | +0.4% |
| Other operating charges | 640/8 | €7,640 | €5,809 | -€1,831 | -24.0% |
| Gross operating margin | 9900 | €465,265 | €559,708 | +€94,442 | +20.3% |
| Operating profit (loss) | 9901 | €441,915 | €538,132 | +€96,217 | +21.8% |
| Financial income | 75/76B | €838,519 | €604,575 | -€233,944 | -27.9% |
| Recurring financial income | 75 | €838,519 | €604,575 | -€233,944 | -27.9% |
| Financial charges | 65/66B | €34,750 | €37,904 | +€3,154 | +9.1% |
| Recurring financial charges | 65 | €34,750 | €37,904 | +€3,154 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €1,245,684 | €1,104,803 | -€140,881 | -11.3% |
| Income taxes | 67/77 | €98,611 | €127,309 | +€28,698 | +29.1% |
| Profit (loss) for the period | 9904 | €1,147,073 | €977,495 | -€169,579 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,147,073 | €977,495 | -€169,579 | -14.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.