PROCOR: 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.
PROCOR
Largest movements
- Receivables within one year +€5,521
up €5,521 (+3334.6%), from €166 to €5,687
of which Trade receivables: +€3,153
- Debts after one year -€24,282
down €24,282 (-12.3%), from €197,711 to €173,429
- Profit (loss) carried forward +€11,451
up €11,451 (+52.9%), from -€21,644 to -€10,193
- Other debts +€9,327
up €9,327 (+80.4%), from €11,596 to €20,923
- Accrued charges and deferred income +€6,505
new in 2025: €6,505
- Tax, wage and social debts +€4,966
up €4,966 (+20.5%), from €24,278 to €29,244
of which Taxes: +€4,968
- Gross operating margin +€14,729
up €14,729 (+28.7%), from €51,364 to €66,093
- Other operating charges +€7,570
up €7,570 (+229.5%), from €3,298 to €10,867
- Taxes +€4,809
up €4,809 (+61.4%), from €7,838 to €12,648
- Financial charges +€833
up €833 (+8.4%), from €9,914 to €10,748
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 | €281,058 | €288,156 | +€7,098 | +2.5% |
| Fixed assets | 21/28 | €279,340 | €280,916 | +€1,577 | +0.6% |
| Tangible fixed assets | 22/27 | €279,340 | €280,916 | +€1,577 | +0.6% |
| Land and buildings | 22 | €254,849 | €245,405 | -€9,444 | -3.7% |
| Furniture and vehicles | 24 | €13,077 | €24,954 | +€11,877 | +90.8% |
| Other tangible fixed assets | 26 | €11,414 | €10,558 | -€856 | -7.5% |
| Current assets | 29/58 | €1,718 | €7,239 | +€5,521 | +321.4% |
| Amounts receivable within one year | 40/41 | €166 | €5,687 | +€5,521 | +3334.6% |
| Trade receivables | 40 | €166 | €3,318 | +€3,153 | +1904.2% |
| Other amounts receivable | 41 | - | €2,368 | +€2,368 | |
| Cash at bank and in hand | 54/58 | €1,553 | €1,553 | = | 0.0% |
| Total equity and liabilities | 10/49 | €281,058 | €288,156 | +€7,098 | +2.5% |
| Equity | 10/15 | €2,116 | €13,567 | +€11,451 | +541.1% |
| Contributions | 10/11 | €23,600 | €23,600 | = | 0.0% |
| Reserves | 13 | €160 | €160 | = | 0.0% |
| Distributable reserves | 133 | €160 | €160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,644 | -€10,193 | +€11,451 | +52.9% |
| Amounts payable | 17/49 | €278,941 | €274,588 | -€4,353 | -1.6% |
| Amounts payable after more than one year | 17 | €197,711 | €173,429 | -€24,282 | -12.3% |
| Financial debts | 170/4 | €197,711 | €173,429 | -€24,282 | -12.3% |
| Amounts payable within one year | 42/48 | €81,231 | €94,654 | +€13,424 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €23,449 | €24,282 | +€833 | +3.6% |
| Financial debts | 43 | €2,935 | €3,948 | +€1,013 | +34.5% |
| Credit institutions | 430/8 | €2,935 | €3,948 | +€1,013 | +34.5% |
| Trade debts | 44 | €18,973 | €16,257 | -€2,716 | -14.3% |
| Suppliers | 440/4 | €18,973 | €16,257 | -€2,716 | -14.3% |
| Taxes, remuneration and social security | 45 | €24,278 | €29,244 | +€4,966 | +20.5% |
| Taxes | 450/3 | €23,417 | €28,385 | +€4,968 | +21.2% |
| Remuneration and social security | 454/9 | €861 | €859 | -€2 | -0.3% |
| Other amounts payable | 47/48 | €11,596 | €20,923 | +€9,327 | +80.4% |
| Accrued charges and deferred income | 492/3 | - | €6,505 | +€6,505 | |
| Non-recurring operating income | 76A | €1,074 | €3,393 | +€2,318 | +215.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,197 | €17,846 | +€649 | +3.8% |
| Other operating charges | 640/8 | €3,298 | €10,867 | +€7,570 | +229.5% |
| Non-recurring operating charges | 66A | - | €2,577 | +€2,577 | |
| Gross operating margin | 9900 | €51,364 | €66,093 | +€14,729 | +28.7% |
| Operating profit (loss) | 9901 | €30,870 | €34,802 | +€3,933 | +12.7% |
| Financial income | 75/76B | €409 | €44 | -€366 | -89.3% |
| Recurring financial income | 75 | €409 | €44 | -€366 | -89.3% |
| Financial charges | 65/66B | €9,914 | €10,748 | +€833 | +8.4% |
| Recurring financial charges | 65 | €9,914 | €10,748 | +€833 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €21,365 | €24,099 | +€2,734 | +12.8% |
| Income taxes | 67/77 | €7,838 | €12,648 | +€4,809 | +61.4% |
| Profit (loss) for the period | 9904 | €13,527 | €11,451 | -€2,076 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,527 | €11,451 | -€2,076 | -15.3% |
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.