Procorpus: 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.
Procorpus
Largest movements
- Receivables within one year +€5,573
up €5,573 (+72.5%), from €7,689 to €13,262
of which Other amounts receivable: +€7,777
- Tangible fixed assets -€5,100
down €5,100 (-22.7%), from €22,487 to €17,387
- Deferred charges and accrued income +€2,185
up €2,185 (+12.6%), from €17,290 to €19,476
- Cash -€598
down €598 (-34.7%), from €1,725 to €1,127
mainly Receivables within one year (-€5,573) and Tax, wage and social debts (-€2,241)
- Reserves +€6,228
up €6,228 (+18.0%), from €34,651 to €40,880
- Tax, wage and social debts -€2,241
down €2,241 (-83.0%), from €2,699 to €458
of which Taxes: -€2,297
- Other debts -€1,504
down €1,504 (-21.3%), from €7,065 to €5,561
- Gross operating margin -€11,197
down €11,197 (-38.2%), from €29,274 to €18,077
- Taxes -€3,426
down €3,426 (-46.7%), from €7,333 to €3,908
- Depreciation +€2,130
up €2,130 (+71.7%), from €2,969 to €5,100
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 | €50,192 | €52,252 | +€2,060 | +4.1% |
| Fixed assets | 21/28 | €23,487 | €18,387 | -€5,100 | -21.7% |
| Tangible fixed assets | 22/27 | €22,487 | €17,387 | -€5,100 | -22.7% |
| Furniture and vehicles | 24 | €22,487 | €17,387 | -€5,100 | -22.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €26,705 | €33,865 | +€7,160 | +26.8% |
| Amounts receivable within one year | 40/41 | €7,689 | €13,262 | +€5,573 | +72.5% |
| Trade receivables | 40 | €7,311 | €5,107 | -€2,204 | -30.1% |
| Other amounts receivable | 41 | €378 | €8,155 | +€7,777 | +2058.9% |
| Cash at bank and in hand | 54/58 | €1,725 | €1,127 | -€598 | -34.7% |
| Deferred charges and accrued income | 490/1 | €17,290 | €19,476 | +€2,185 | +12.6% |
| Total equity and liabilities | 10/49 | €50,192 | €52,252 | +€2,060 | +4.1% |
| Equity | 10/15 | €39,651 | €45,880 | +€6,228 | +15.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,651 | €40,880 | +€6,228 | +18.0% |
| Distributable reserves | 133 | €34,651 | €40,880 | +€6,228 | +18.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,541 | €6,373 | -€4,168 | -39.5% |
| Amounts payable within one year | 42/48 | €10,541 | €6,373 | -€4,168 | -39.5% |
| Trade debts | 44 | €777 | €354 | -€423 | -54.5% |
| Suppliers | 440/4 | €777 | €354 | -€423 | -54.5% |
| Taxes, remuneration and social security | 45 | €2,699 | €458 | -€2,241 | -83.0% |
| Taxes | 450/3 | €2,699 | €401 | -€2,297 | -85.1% |
| Remuneration and social security | 454/9 | - | €57 | +€57 | |
| Other amounts payable | 47/48 | €7,065 | €5,561 | -€1,504 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,969 | €5,100 | +€2,130 | +71.7% |
| Other operating charges | 640/8 | €831 | €903 | +€72 | +8.7% |
| Gross operating margin | 9900 | €29,274 | €18,077 | -€11,197 | -38.2% |
| Operating profit (loss) | 9901 | €25,474 | €12,074 | -€13,400 | -52.6% |
| Financial income | 75/76B | - | €185 | +€185 | |
| Recurring financial income | 75 | - | €185 | +€185 | |
| Financial charges | 65/66B | €337 | €457 | +€120 | +35.8% |
| Recurring financial charges | 65 | €337 | €457 | +€120 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €25,137 | €11,802 | -€13,335 | -53.0% |
| Income taxes | 67/77 | €7,333 | €3,908 | -€3,426 | -46.7% |
| Profit (loss) for the period | 9904 | €17,804 | €7,894 | -€9,909 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,804 | €7,894 | -€9,909 | -55.7% |
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 11 October 2026 via checked.be.