PROCONIM: 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.
PROCONIM
Largest movements
- Cash +€8,491
up €8,491 (+394.9%), from €2,150 to €10,642
mainly Other debts (+€14,114) and Depreciation (+€6,547)
- Receivables within one year +€8,211
up €8,211 (+138.0%), from €5,951 to €14,162
of which Trade receivables: +€8,234
- Tangible fixed assets -€6,547
down €6,547 (-10.1%), from €65,105 to €58,558
of which Land and buildings: -€3,666
- Deferred charges and accrued income -€1,068
down €1,068 (-24.4%), from €4,372 to €3,304
- Other debts +€14,114
up €14,114 (+984.2%), from €1,434 to €15,548
- Profit (loss) carried forward -€7,308
down €7,308 (-49.3%), from €14,832 to €7,524
- Trade debts +€3,849
up €3,849 (+165.1%), from €2,331 to €6,180
- Tax, wage and social debts -€1,574
down €1,574 (-38.0%), from €4,142 to €2,568
- Gross operating margin +€5,531
up €5,531, from -€4,395 to €1,137
- Depreciation -€532
down €532 (-7.5%), from €7,078 to €6,547
- Financial income -€255
down €255 (-99.8%), from €256 to €1
- Other operating charges +€192
up €192 (+13.8%), from €1,391 to €1,583
- Financial charges -€156
down €156 (-52.6%), from €297 to €141
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 | €77,578 | €86,666 | +€9,087 | +11.7% |
| Fixed assets | 21/28 | €65,105 | €58,558 | -€6,547 | -10.1% |
| Tangible fixed assets | 22/27 | €65,105 | €58,558 | -€6,547 | -10.1% |
| Land and buildings | 22 | €59,683 | €56,017 | -€3,666 | -6.1% |
| Plant, machinery and equipment | 23 | €1,553 | €627 | -€926 | -59.6% |
| Furniture and vehicles | 24 | €1,223 | €831 | -€392 | -32.1% |
| Other tangible fixed assets | 26 | €2,646 | €1,083 | -€1,563 | -59.1% |
| Current assets | 29/58 | €12,473 | €28,108 | +€15,634 | +125.3% |
| Amounts receivable within one year | 40/41 | €5,951 | €14,162 | +€8,211 | +138.0% |
| Trade receivables | 40 | €3,933 | €12,167 | +€8,234 | +209.4% |
| Other amounts receivable | 41 | €2,018 | €1,995 | -€23 | -1.1% |
| Cash at bank and in hand | 54/58 | €2,150 | €10,642 | +€8,491 | +394.9% |
| Deferred charges and accrued income | 490/1 | €4,372 | €3,304 | -€1,068 | -24.4% |
| Total equity and liabilities | 10/49 | €77,578 | €86,666 | +€9,087 | +11.7% |
| Equity | 10/15 | €69,672 | €62,363 | -€7,308 | -10.5% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Outside capital | 11 | €13,200 | €13,200 | = | 0.0% |
| Other | 1109/19 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €41,639 | €41,639 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €39,780 | €39,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,832 | €7,524 | -€7,308 | -49.3% |
| Amounts payable | 17/49 | €7,907 | €24,302 | +€16,395 | +207.4% |
| Amounts payable within one year | 42/48 | €7,907 | €24,296 | +€16,389 | +207.3% |
| Trade debts | 44 | €2,331 | €6,180 | +€3,849 | +165.1% |
| Suppliers | 440/4 | €2,331 | €6,180 | +€3,849 | +165.1% |
| Taxes, remuneration and social security | 45 | €4,142 | €2,568 | -€1,574 | -38.0% |
| Taxes | 450/3 | €4,142 | €2,568 | -€1,574 | -38.0% |
| Other amounts payable | 47/48 | €1,434 | €15,548 | +€14,114 | +984.2% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,078 | €6,547 | -€532 | -7.5% |
| Other operating charges | 640/8 | €1,391 | €1,583 | +€192 | +13.8% |
| Gross operating margin | 9900 | -€4,395 | €1,137 | +€5,531 | |
| Operating profit (loss) | 9901 | -€12,864 | -€6,993 | +€5,871 | +45.6% |
| Financial income | 75/76B | €256 | €1 | -€255 | -99.8% |
| Recurring financial income | 75 | €256 | €1 | -€255 | -99.8% |
| Financial charges | 65/66B | €297 | €141 | -€156 | -52.6% |
| Recurring financial charges | 65 | €297 | €141 | -€156 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,905 | -€7,134 | +€5,772 | +44.7% |
| Income taxes | 67/77 | €200 | €174 | -€25 | -12.7% |
| Profit (loss) for the period | 9904 | -€13,105 | -€7,308 | +€5,797 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,105 | -€7,308 | +€5,797 | +44.2% |
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 4 October 2026 via checked.be.