Procondro: 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.
Procondro
Largest movements
- Cash +€53,735
up €53,735 (+17.6%), from €305,716 to €359,451
mainly Net result for the year (+€58,341) and Depreciation (+€1,218)
- Reserves +€58,341
up €58,341 (+20.1%), from €290,087 to €348,428
of which Distributable reserves: +€58,341
- Gross operating margin +€32,522
up €32,522 (+66.0%), from €49,287 to €81,809
- Taxes +€10,408
up €10,408 (+86.5%), from €12,034 to €22,441
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 | €331,348 | €387,031 | +€55,683 | +16.8% |
| Fixed assets | 21/28 | €6,091 | €4,873 | -€1,218 | -20.0% |
| Tangible fixed assets | 22/27 | €6,091 | €4,873 | -€1,218 | -20.0% |
| Land and buildings | 22 | €3,732 | €3,115 | -€617 | -16.5% |
| Plant, machinery and equipment | 23 | €2,360 | €1,759 | -€601 | -25.5% |
| Current assets | 29/58 | €325,257 | €382,158 | +€56,902 | +17.5% |
| Amounts receivable within one year | 40/41 | €16,603 | €17,735 | +€1,132 | +6.8% |
| Trade receivables | 40 | €14,907 | €16,041 | +€1,134 | +7.6% |
| Other amounts receivable | 41 | €1,696 | €1,694 | -€2 | -0.1% |
| Cash at bank and in hand | 54/58 | €305,716 | €359,451 | +€53,735 | +17.6% |
| Deferred charges and accrued income | 490/1 | €2,937 | €4,972 | +€2,035 | +69.3% |
| Total equity and liabilities | 10/49 | €331,348 | €387,031 | +€55,683 | +16.8% |
| Equity | 10/15 | €310,487 | €368,828 | +€58,341 | +18.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €290,087 | €348,428 | +€58,341 | +20.1% |
| Tax-exempt reserves | 132 | €272 | €272 | = | 0.0% |
| Distributable reserves | 133 | €289,814 | €348,155 | +€58,341 | +20.1% |
| Profit (loss) carried forward | 14 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable | 17/49 | €20,861 | €18,204 | -€2,658 | -12.7% |
| Amounts payable within one year | 42/48 | €18,711 | €18,204 | -€508 | -2.7% |
| Trade debts | 44 | €1,364 | €1,471 | +€106 | +7.8% |
| Suppliers | 440/4 | €1,364 | €1,471 | +€106 | +7.8% |
| Taxes, remuneration and social security | 45 | €17,347 | €16,733 | -€614 | -3.5% |
| Taxes | 450/3 | €17,347 | €16,733 | -€614 | -3.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,150 | €0 | -€2,150 | -100.0% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | €1,218 | +€35 | +3.0% |
| Other operating charges | 640/8 | €592 | €610 | +€18 | +3.0% |
| Gross operating margin | 9900 | €49,287 | €81,809 | +€32,522 | +66.0% |
| Operating profit (loss) | 9901 | €47,513 | €79,981 | +€32,469 | +68.3% |
| Financial income | 75/76B | €1,321 | €1,030 | -€291 | -22.0% |
| Recurring financial income | 75 | €1,321 | €1,030 | -€291 | -22.0% |
| Financial charges | 65/66B | €146 | €229 | +€83 | +56.5% |
| Recurring financial charges | 65 | €146 | €229 | +€83 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €48,688 | €80,782 | +€32,095 | +65.9% |
| Income taxes | 67/77 | €12,034 | €22,441 | +€10,408 | +86.5% |
| Profit (loss) for the period | 9904 | €36,654 | €58,341 | +€21,687 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,654 | €58,341 | +€21,687 | +59.2% |
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 6 October 2026 via checked.be.