PROCONDEC: what changed
Two fiscal 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.
PROCONDEC
Largest movements
- Cash -€37,087
down €37,087 (-94.4%), from €39,289 to €2,202
mainly Receivables within one year (-€32,967) and Stocks and contracts (-€5,388)
- Receivables within one year +€32,967
up €32,967 (+145.7%), from €22,632 to €55,598
of which Trade receivables: +€22,644
- Stocks and contracts +€5,388
new in 2025: €5,388
- Reserves +€3,569
up €3,569 (+8.7%), from €40,914 to €44,483
- Tax, wage and social debts -€3,185
down €3,185 (-36.7%), from €8,678 to €5,493
- Other debts +€3,113
up €3,113 (+158.3%), from €1,967 to €5,079
- Trade debts -€2,229
down €2,229 (-41.6%), from €5,362 to €3,133
- Gross operating margin -€11,016
down €11,016 (-68.2%), from €16,158 to €5,142
- Taxes -€2,895
down €2,895 (-69.0%), from €4,194 to €1,299
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
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.
Cash bridge derived
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 | €61,921 | €63,188 | +€1,267 | +2.0% |
| Current assets | 29/58 | €61,921 | €63,188 | +€1,267 | +2.0% |
| Stocks and contracts in progress | 3 | - | €5,388 | +€5,388 | |
| Stocks | 30/36 | - | €5,388 | +€5,388 | |
| Amounts receivable within one year | 40/41 | €22,632 | €55,598 | +€32,967 | +145.7% |
| Trade receivables | 40 | €2,646 | €25,290 | +€22,644 | +855.7% |
| Other amounts receivable | 41 | €19,985 | €30,308 | +€10,323 | +51.7% |
| Cash at bank and in hand | 54/58 | €39,289 | €2,202 | -€37,087 | -94.4% |
| Total equity and liabilities | 10/49 | €61,921 | €63,188 | +€1,267 | +2.0% |
| Equity | 10/15 | €45,914 | €49,483 | +€3,569 | +7.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,914 | €44,483 | +€3,569 | +8.7% |
| Distributable reserves | 133 | €40,914 | €44,483 | +€3,569 | +8.7% |
| Amounts payable | 17/49 | €16,006 | €13,705 | -€2,302 | -14.4% |
| Amounts payable within one year | 42/48 | €16,006 | €13,705 | -€2,302 | -14.4% |
| Trade debts | 44 | €5,362 | €3,133 | -€2,229 | -41.6% |
| Suppliers | 440/4 | €5,362 | €3,133 | -€2,229 | -41.6% |
| Taxes, remuneration and social security | 45 | €8,678 | €5,493 | -€3,185 | -36.7% |
| Taxes | 450/3 | €8,678 | €5,493 | -€3,185 | -36.7% |
| Other amounts payable | 47/48 | €1,967 | €5,079 | +€3,113 | +158.3% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €16,158 | €5,142 | -€11,016 | -68.2% |
| Operating profit (loss) | 9901 | €15,652 | €5,022 | -€10,631 | -67.9% |
| Financial charges | 65/66B | €262 | €153 | -€109 | -41.6% |
| Recurring financial charges | 65 | €262 | €153 | -€109 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €15,390 | €4,868 | -€10,522 | -68.4% |
| Income taxes | 67/77 | €4,194 | €1,299 | -€2,895 | -69.0% |
| Profit (loss) for the period | 9904 | €11,196 | €3,569 | -€7,627 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,196 | €3,569 | -€7,627 | -68.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.