PROCONSTRUCT: 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.
What changed
PROCONSTRUCT
NACE 77.320, Rental and leasing activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€36,118
2024 · €22,527+€13,591
Equity
€769,458
2024 · €733,340+€36,118
Cash
€29,281
2024 · €13,554+€15,726
Balance sheet total
€1.2m
2024 · €1.1m+€25,401
Largest movements
Assets
- Receivables within one year +€32,176
up €32,176 (+37.1%), from €86,824 to €119,000
of which Trade receivables: +€17,146
- Tangible fixed assets -€22,501
down €22,501 (-63.9%), from €35,188 to €12,687
- Cash +€15,726
up €15,726 (+116.0%), from €13,554 to €29,281
mainly Net result for the year (+€36,118) and Depreciation (+€22,501)
Equity and liabilities
- Profit (loss) carried forward +€36,118
up €36,118 (+5.5%), from €650,840 to €686,958
Income statement
- Depreciation -€9,282
down €9,282 (-29.2%), from €31,783 to €22,501
- Taxes +€8,664
up €8,664 (+103.9%), from €8,339 to €17,003
of which Taxes: +€8,592
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.
Result 2024
€22,527
Services and other goods
+€1,267
Depreciation
+€9,282
Other operating charges
-€11
Other operating items
+€9,785
Financial income
+€1,625
Financial charges
+€307
Taxes
-€8,664
Result 2025
€36,118
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.
From operations
+€20,748
Investment
€0
Financing
-€5,022
Cash 2024
€13,554
From operations (derived)
+€20,748
Net result for the year
+€36,118
Depreciation
+€22,501
Receivables within one year
-€32,176
Trade debts
-€129
Tax, wage and social debts
-€5,566
Financing
-€5,022
Current portion of long-term debt
-€5,022
Cash 2025
€29,281
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,131,567 | €1,156,968 | +€25,401 | +2.2% |
| Fixed assets | 21/28 | €1,031,188 | €1,008,687 | -€22,501 | -2.2% |
| Tangible fixed assets | 22/27 | €35,188 | €12,687 | -€22,501 | -63.9% |
| Plant, machinery and equipment | 23 | €35,188 | €12,687 | -€22,501 | -63.9% |
| Financial fixed assets | 28 | €996,000 | €996,000 | = | 0.0% |
| Affiliated companies | 280/1 | €996,000 | €996,000 | = | 0.0% |
| Participating interests | 280 | €996,000 | €996,000 | = | 0.0% |
| Current assets | 29/58 | €100,379 | €148,281 | +€47,902 | +47.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €86,824 | €119,000 | +€32,176 | +37.1% |
| Trade receivables | 40 | €86,824 | €103,970 | +€17,146 | +19.7% |
| Other amounts receivable | 41 | - | €15,030 | +€15,030 | |
| Cash at bank and in hand | 54/58 | €13,554 | €29,281 | +€15,726 | +116.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,131,567 | €1,156,968 | +€25,401 | +2.2% |
| Equity | 10/15 | €733,340 | €769,458 | +€36,118 | +4.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €650,840 | €686,958 | +€36,118 | +5.5% |
| Amounts payable | 17/49 | €398,227 | €387,510 | -€10,717 | -2.7% |
| Amounts payable within one year | 42/48 | €398,227 | €387,510 | -€10,717 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €5,022 | €0 | -€5,022 | -100.0% |
| Trade debts | 44 | €2,184 | €2,055 | -€129 | -5.9% |
| Suppliers | 440/4 | €2,184 | €2,055 | -€129 | -5.9% |
| Taxes, remuneration and social security | 45 | €30,331 | €24,764 | -€5,566 | -18.4% |
| Taxes | 450/3 | €25,186 | €14,476 | -€10,711 | -42.5% |
| Remuneration and social security | 454/9 | €5,144 | €10,289 | +€5,144 | +100.0% |
| Other amounts payable | 47/48 | €360,691 | €360,691 | = | 0.0% |
| Operating income | 70/76A | €240,138 | €240,138 | = | 0.0% |
| Turnover | 70 | €240,138 | €240,138 | = | 0.0% |
| Operating charges | 60/66A | €208,866 | €188,542 | -€20,324 | -9.7% |
| Services and other goods | 61 | €165,186 | €163,919 | -€1,267 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,783 | €22,501 | -€9,282 | -29.2% |
| Other operating charges | 640/8 | €2,111 | €2,122 | +€11 | +0.5% |
| Non-recurring operating charges | 66A | €9,785 | €0 | -€9,785 | -100.0% |
| Operating profit (loss) | 9901 | €31,272 | €51,596 | +€20,324 | +65.0% |
| Financial income | 75/76B | €167 | €1,792 | +€1,625 | +972.8% |
| Recurring financial income | 75 | €167 | €1,792 | +€1,625 | +972.8% |
| Other financial income | 752/9 | €167 | €1,792 | +€1,625 | +972.8% |
| Financial charges | 65/66B | €574 | €267 | -€307 | -53.5% |
| Recurring financial charges | 65 | €574 | €267 | -€307 | -53.5% |
| Debt charges | 650 | €353 | €25 | -€328 | -92.9% |
| Other financial charges | 652/9 | €221 | €242 | +€21 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €30,866 | €53,121 | +€22,255 | +72.1% |
| Income taxes | 67/77 | €8,339 | €17,003 | +€8,664 | +103.9% |
| Taxes | 670/3 | €8,411 | €17,003 | +€8,592 | +102.2% |
| Tax adjustments and reversals of tax provisions | 77 | €72 | €0 | -€72 | -100.0% |
| Profit (loss) for the period | 9904 | €22,527 | €36,118 | +€13,591 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,527 | €36,118 | +€13,591 | +60.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.