PROCONSTRUCTION: 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.
PROCONSTRUCTION
Largest movements
- Tangible fixed assets +€5,705
up €5,705 (+57.5%), from €9,918 to €15,623
of which Furniture and vehicles: +€6,652
- Deferred charges and accrued income +€4,176
up €4,176 (+178%), from €2,346 to €6,522
- Cash -€3,127
down €3,127 (-38.8%), from €8,061 to €4,934
mainly Investment in fixed assets (net) (-€12,581) and Deferred charges and accrued income (-€4,176)
- Tax, wage and social debts +€3,155
up €3,155 (+71.0%), from €4,441 to €7,596
- Other debts +€1,755
up €1,755 (+18.5%), from €9,466 to €11,222
- Profit (loss) carried forward +€1,330
up €1,330 (+3.3%), from €40,088 to €41,418
- Trade debts +€1,117
up €1,117 (+41.7%), from €2,677 to €3,794
- Other operating charges +€7,017
up €7,017 (+293%), from €2,391 to €9,407
- Gross operating margin -€1,099
down €1,099 (-4.7%), from €23,362 to €22,263
- Depreciation -€720
down €720 (-9.5%), from €7,596 to €6,876
- Taxes -€500
down €500 (-11.9%), from €4,212 to €3,712
- Financial charges +€430
up €430 (+394%), from €109 to €539
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,133 | €84,490 | +€7,357 | +9.5% |
| Fixed assets | 21/28 | €9,918 | €15,623 | +€5,705 | +57.5% |
| Tangible fixed assets | 22/27 | €9,918 | €15,623 | +€5,705 | +57.5% |
| Plant, machinery and equipment | 23 | €1,359 | €412 | -€947 | -69.7% |
| Furniture and vehicles | 24 | €8,559 | €15,211 | +€6,652 | +77.7% |
| Current assets | 29/58 | €67,215 | €68,867 | +€1,652 | +2.5% |
| Amounts receivable within one year | 40/41 | €56,808 | €57,411 | +€603 | +1.1% |
| Trade receivables | 40 | €52,430 | €55,168 | +€2,738 | +5.2% |
| Other amounts receivable | 41 | €4,378 | €2,243 | -€2,135 | -48.8% |
| Cash at bank and in hand | 54/58 | €8,061 | €4,934 | -€3,127 | -38.8% |
| Deferred charges and accrued income | 490/1 | €2,346 | €6,522 | +€4,176 | +178% |
| Total equity and liabilities | 10/49 | €77,133 | €84,490 | +€7,357 | +9.5% |
| Equity | 10/15 | €60,548 | €61,878 | +€1,330 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,088 | €41,418 | +€1,330 | +3.3% |
| Amounts payable | 17/49 | €16,585 | €22,612 | +€6,027 | +36.3% |
| Amounts payable within one year | 42/48 | €16,585 | €22,612 | +€6,027 | +36.3% |
| Trade debts | 44 | €2,677 | €3,794 | +€1,117 | +41.7% |
| Suppliers | 440/4 | €2,677 | €3,794 | +€1,117 | +41.7% |
| Taxes, remuneration and social security | 45 | €4,441 | €7,596 | +€3,155 | +71.0% |
| Taxes | 450/3 | €4,441 | €7,596 | +€3,155 | +71.0% |
| Other amounts payable | 47/48 | €9,466 | €11,222 | +€1,755 | +18.5% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,596 | €6,876 | -€720 | -9.5% |
| Other operating charges | 640/8 | €2,391 | €9,407 | +€7,017 | +293% |
| Gross operating margin | 9900 | €23,362 | €22,263 | -€1,099 | -4.7% |
| Operating profit (loss) | 9901 | €12,989 | €5,580 | -€7,409 | -57.0% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €109 | €539 | +€430 | +394% |
| Recurring financial charges | 65 | €109 | €539 | +€430 | +394% |
| Profit (loss) for the period before taxes | 9903 | €12,887 | €5,041 | -€7,846 | -60.9% |
| Income taxes | 67/77 | €4,212 | €3,712 | -€500 | -11.9% |
| Profit (loss) for the period | 9904 | €8,675 | €1,330 | -€7,346 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,675 | €1,330 | -€7,346 | -84.7% |
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.