PROCON-IT: 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-IT
Largest movements
- Receivables within one year -€19,218
down €19,218 (-22.8%), from €84,425 to €65,207
- Cash +€6,070
up €6,070 (+63.3%), from €9,588 to €15,658
mainly Net result for the year (+€40,489) and Receivables within one year (+€19,218)
- Debts within one year -€54,573
down €54,573 (-88.4%), from €61,730 to €7,157
- Profit (loss) carried forward +€40,489
up €40,489 (+169%), from €23,888 to €64,377
- Turnover +€125,625
new in 2013: €125,625
- Gross operating margin +€31,834
up €31,834 (+46.5%), from €68,387 to €100,221
- Taxes +€8,103
up €8,103 (+102%), from €7,968 to €16,071
- Depreciation -€5,042
down €5,042 (-67.0%), from €7,521 to €2,479
From the 2012 result to the 2013 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 2012 and 2013 balance sheets and the 2013 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,445 | €91,362 | -€14,084 | -13.4% |
| Fixed assets | 21/28 | €11,433 | €10,497 | -€936 | -8.2% |
| Tangible fixed assets | 22/27 | €11,433 | €10,497 | -€936 | -8.2% |
| Current assets | 29/58 | €94,013 | €80,865 | -€13,148 | -14.0% |
| Amounts receivable within one year | 40/41 | €84,425 | €65,207 | -€19,218 | -22.8% |
| Cash at bank and in hand | 54/58 | €9,588 | €15,658 | +€6,070 | +63.3% |
| Total equity and liabilities | 10/49 | €105,445 | €91,362 | -€14,084 | -13.4% |
| Equity | 10/15 | €43,715 | €84,205 | +€40,489 | +92.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,828 | €18,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,888 | €64,377 | +€40,489 | +169% |
| Amounts payable | 17/49 | €61,730 | €7,157 | -€54,573 | -88.4% |
| Amounts payable within one year | 42/48 | €61,730 | €7,157 | -€54,573 | -88.4% |
| Trade debts | 44 | €58,100 | €1,756 | -€56,344 | -97.0% |
| Turnover | 70 | - | €125,625 | +€125,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,521 | €2,479 | -€5,042 | -67.0% |
| Gross operating margin | 9900 | €68,387 | €100,221 | +€31,834 | +46.5% |
| Operating profit (loss) | 9901 | €42,219 | €56,494 | +€14,276 | +33.8% |
| Recurring financial income | 75 | €30 | €66 | +€37 | +124% |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €31,856 | €56,560 | +€24,704 | +77.5% |
| Income taxes | 67/77 | €7,968 | €16,071 | +€8,103 | +102% |
| Profit (loss) for the period | 9904 | €23,888 | €40,489 | +€16,601 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,888 | €40,489 | +€16,601 | +69.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.