PROCORP: 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.
PROCORP
Largest movements
- Cash +€15,655
up €15,655 (+94139.2%), from €17 to €15,672
mainly Net result for the year (+€10,101) and Tax, wage and social debts (+€5,802)
- Receivables after one year -€1,702
down €1,702 (-5.7%), from €29,636 to €27,934
- Profit (loss) carried forward +€10,101
up €10,101 (+186.9%), from €5,403 to €15,504
- Tax, wage and social debts +€5,802
new in 2025: €5,802
- Short-term financial debts -€900
down €900 (-6.1%), from €14,816 to €13,916
- Gross operating margin +€13,288
up €13,288 (+2243.5%), from €592 to €13,881
- Taxes +€3,544
new in 2025: €3,544
- Other operating charges -€984
down €984 (-71.1%), from €1,383 to €400
- Financial charges +€484
up €484 (+699.5%), from €69 to €553
- Financial income -€143
down €143 (-16.7%), from €860 to €717
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €31,143 | €45,336 | +€14,193 | +45.6% |
| Current assets | 29/58 | €31,143 | €45,336 | +€14,193 | +45.6% |
| Amounts receivable after more than one year | 29 | €29,636 | €27,934 | -€1,702 | -5.7% |
| Other amounts receivable | 291 | €29,636 | €27,934 | -€1,702 | -5.7% |
| Amounts receivable within one year | 40/41 | €1,491 | €1,730 | +€240 | +16.1% |
| Trade receivables | 40 | €1,491 | €1,730 | +€240 | +16.1% |
| Cash at bank and in hand | 54/58 | €17 | €15,672 | +€15,655 | +94139.2% |
| Total equity and liabilities | 10/49 | €31,143 | €45,336 | +€14,193 | +45.6% |
| Equity | 10/15 | €11,603 | €21,704 | +€10,101 | +87.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,403 | €15,504 | +€10,101 | +186.9% |
| Amounts payable | 17/49 | €19,540 | €23,632 | +€4,093 | +20.9% |
| Amounts payable within one year | 42/48 | €19,152 | €23,632 | +€4,480 | +23.4% |
| Financial debts | 43 | €14,816 | €13,916 | -€900 | -6.1% |
| Credit institutions | 430/8 | €14,816 | €13,916 | -€900 | -6.1% |
| Trade debts | 44 | €4,336 | €3,914 | -€422 | -9.7% |
| Suppliers | 440/4 | €4,336 | €3,914 | -€422 | -9.7% |
| Taxes, remuneration and social security | 45 | - | €5,802 | +€5,802 | |
| Taxes | 450/3 | - | €5,802 | +€5,802 | |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €1,383 | €400 | -€984 | -71.1% |
| Gross operating margin | 9900 | €592 | €13,881 | +€13,288 | +2243.5% |
| Operating profit (loss) | 9901 | -€791 | €13,481 | +€14,272 | |
| Financial income | 75/76B | €860 | €717 | -€143 | -16.7% |
| Recurring financial income | 75 | €860 | €717 | -€143 | -16.7% |
| Financial charges | 65/66B | €69 | €553 | +€484 | +699.5% |
| Recurring financial charges | 65 | €69 | €553 | +€484 | +699.5% |
| Profit (loss) for the period before taxes | 9903 | - | €13,644 | +€13,644 | |
| Income taxes | 67/77 | - | €3,544 | +€3,544 | |
| Profit (loss) for the period | 9904 | - | €10,101 | +€10,101 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €10,101 | +€10,101 |
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 30 September 2026 via checked.be.