PROCONS: 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.
PROCONS
Largest movements
- Receivables within one year -€2,469
down €2,469 (-21.4%), from €11,536 to €9,067
of which Trade receivables: -€1,870
- Cash -€1,030
down €1,030 (-11.1%), from €9,244 to €8,214
mainly Net result for the year (-€6,142) and Trade debts (-€1,352)
- Profit (loss) carried forward -€6,142
down €6,142 (-50.9%), from €12,071 to €5,929
- Other debts +€3,778
new in 2025: €3,778
- Trade debts -€1,352
down €1,352 (-49.9%), from €2,712 to €1,360
- Tax, wage and social debts +€217
up €217 (+67.1%), from €324 to €541
- Gross operating margin -€9,768
down €9,768, from €5,209 to -€4,560
- Depreciation -€652
down €652 (-100%), from €652 to €0
- Taxes -€138
down €138 (-25.0%), from €552 to €414
- Financial charges +€116
up €116 (+185%), from €63 to €179
- Other operating charges +€105
up €105 (+11.8%), from €885 to €990
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 | €21,307 | €17,808 | -€3,499 | -16.4% |
| Fixed assets | 21/28 | €527 | €527 | = | 0.0% |
| Tangible fixed assets | 22/27 | €502 | €502 | = | 0.0% |
| Plant, machinery and equipment | 23 | €441 | €441 | = | 0.0% |
| Furniture and vehicles | 24 | €61 | €61 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €20,780 | €17,281 | -€3,499 | -16.8% |
| Amounts receivable within one year | 40/41 | €11,536 | €9,067 | -€2,469 | -21.4% |
| Trade receivables | 40 | €10,503 | €8,633 | -€1,870 | -17.8% |
| Other amounts receivable | 41 | €1,033 | €434 | -€599 | -58.0% |
| Cash at bank and in hand | 54/58 | €9,244 | €8,214 | -€1,030 | -11.1% |
| Total equity and liabilities | 10/49 | €21,307 | €17,808 | -€3,499 | -16.4% |
| Equity | 10/15 | €18,271 | €12,129 | -€6,142 | -33.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,071 | €5,929 | -€6,142 | -50.9% |
| Amounts payable | 17/49 | €3,036 | €5,679 | +€2,644 | +87.1% |
| Amounts payable within one year | 42/48 | €3,036 | €5,679 | +€2,644 | +87.1% |
| Trade debts | 44 | €2,712 | €1,360 | -€1,352 | -49.9% |
| Suppliers | 440/4 | €2,712 | €1,360 | -€1,352 | -49.9% |
| Taxes, remuneration and social security | 45 | €324 | €541 | +€217 | +67.1% |
| Taxes | 450/3 | €324 | €541 | +€217 | +67.1% |
| Other amounts payable | 47/48 | - | €3,778 | +€3,778 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €652 | €0 | -€652 | -100% |
| Other operating charges | 640/8 | €885 | €990 | +€105 | +11.8% |
| Gross operating margin | 9900 | €5,209 | -€4,560 | -€9,768 | |
| Operating profit (loss) | 9901 | €3,671 | -€5,550 | -€9,221 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €63 | €179 | +€116 | +185% |
| Recurring financial charges | 65 | €63 | €179 | +€116 | +185% |
| Profit (loss) for the period before taxes | 9903 | €3,614 | -€5,729 | -€9,342 | |
| Income taxes | 67/77 | €552 | €414 | -€138 | -25.0% |
| Profit (loss) for the period | 9904 | €3,062 | -€6,142 | -€9,204 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,062 | -€6,142 | -€9,204 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.