PROCOS: 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.
PROCOS
Largest movements
- Cash -€14,137
down €14,137 (-19.2%), from €73,568 to €59,431
mainly Receivables within one year (-€11,790) and Tax, wage and social debts (-€6,722)
- Receivables within one year +€11,790
up €11,790 (+46.2%), from €25,534 to €37,324
of which Trade receivables: +€13,477
- Tax, wage and social debts -€6,722
down €6,722 (-47.7%), from €14,104 to €7,382
of which Taxes: -€4,271
- Trade debts +€4,793
up €4,793 (+47.2%), from €10,145 to €14,938
- Debts after one year -€4,075
down €4,075 (-34.4%), from €11,849 to €7,774
- Reserves +€3,489
up €3,489 (+2.8%), from €123,627 to €127,116
of which Distributable reserves: +€3,489
- Gross operating margin -€46,198
down €46,198 (-64.6%), from €71,543 to €25,345
- Staff costs -€20,223
down €20,223 (-53.9%), from €37,538 to €17,315
- Taxes -€9,167
down €9,167 (-79.3%), from €11,561 to €2,393
- Financial income -€1,806
down €1,806 (-35.2%), from €5,125 to €3,319
- Depreciation -€1,708
down €1,708 (-59.1%), from €2,891 to €1,183
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.
Derived cash bridge
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 | €165,925 | €163,410 | -€2,515 | -1.5% |
| Fixed assets | 21/28 | €6,132 | €4,950 | -€1,183 | -19.3% |
| Tangible fixed assets | 22/27 | €6,132 | €4,950 | -€1,183 | -19.3% |
| Land and buildings | 22 | €6,132 | €4,950 | -€1,183 | -19.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €159,793 | €158,460 | -€1,332 | -0.8% |
| Amounts receivable within one year | 40/41 | €25,534 | €37,324 | +€11,790 | +46.2% |
| Trade receivables | 40 | €23,847 | €37,324 | +€13,477 | +56.5% |
| Other amounts receivable | 41 | €1,687 | €0 | -€1,687 | -100% |
| Current investments | 50/53 | €60,690 | €61,706 | +€1,015 | +1.7% |
| Cash at bank and in hand | 54/58 | €73,568 | €59,431 | -€14,137 | -19.2% |
| Total equity and liabilities | 10/49 | €165,925 | €163,410 | -€2,515 | -1.5% |
| Equity | 10/15 | €129,827 | €133,316 | +€3,489 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,627 | €127,116 | +€3,489 | +2.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €123,627 | €127,116 | +€3,489 | +2.8% |
| Amounts payable | 17/49 | €36,098 | €30,094 | -€6,003 | -16.6% |
| Amounts payable after more than one year | 17 | €11,849 | €7,774 | -€4,075 | -34.4% |
| Other amounts payable | 178/9 | €11,849 | €7,774 | -€4,075 | -34.4% |
| Amounts payable within one year | 42/48 | €24,249 | €22,320 | -€1,929 | -8.0% |
| Trade debts | 44 | €10,145 | €14,938 | +€4,793 | +47.2% |
| Suppliers | 440/4 | €10,145 | €14,938 | +€4,793 | +47.2% |
| Taxes, remuneration and social security | 45 | €14,104 | €7,382 | -€6,722 | -47.7% |
| Taxes | 450/3 | €11,654 | €7,382 | -€4,271 | -36.7% |
| Remuneration and social security | 454/9 | €2,450 | €0 | -€2,450 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €37,538 | €17,315 | -€20,223 | -53.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,891 | €1,183 | -€1,708 | -59.1% |
| Other operating charges | 640/8 | €3,236 | €2,838 | -€398 | -12.3% |
| Non-recurring operating charges | 66A | €114 | €0 | -€114 | -100% |
| Gross operating margin | 9900 | €71,543 | €25,345 | -€46,198 | -64.6% |
| Operating profit (loss) | 9901 | €27,764 | €4,009 | -€23,755 | -85.6% |
| Financial income | 75/76B | €5,125 | €3,319 | -€1,806 | -35.2% |
| Recurring financial income | 75 | €5,125 | €3,319 | -€1,806 | -35.2% |
| Financial charges | 65/66B | €2,677 | €1,446 | -€1,231 | -46.0% |
| Recurring financial charges | 65 | €2,677 | €1,446 | -€1,231 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €30,212 | €5,882 | -€24,330 | -80.5% |
| Income taxes | 67/77 | €11,561 | €2,393 | -€9,167 | -79.3% |
| Profit (loss) for the period | 9904 | €18,651 | €3,489 | -€15,163 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,651 | €3,489 | -€15,163 | -81.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.