PROCOSCO: 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.
PROCOSCO
Largest movements
- Receivables within one year -€19,585
down €19,585 (-35.9%), from €54,573 to €34,988
of which Trade receivables: -€19,585
- Tangible fixed assets -€15,378
down €15,378 (-39.4%), from €39,063 to €23,685
- Stocks and contracts -€6,897
down €6,897 (-3.2%), from €213,150 to €206,254
- Reserves -€67,760
down €67,760 (-14.8%), from €458,977 to €391,217
of which Distributable reserves: -€67,760
- Other debts +€33,732
up €33,732 (+20.6%), from €164,047 to €197,779
- Tax, wage and social debts -€8,434
down €8,434 (-49.9%), from €16,888 to €8,454
- Financial charges -€24,015
down €24,015, from €13,751 to -€10,263
- Financial income -€17,632
down €17,632 (-46.7%), from €37,729 to €20,098
- Depreciation -€4,091
down €4,091 (-21.0%), from €19,469 to €15,378
- Gross operating margin +€3,228
up €3,228 (+3.0%), from €107,606 to €110,834
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 | €658,596 | €616,349 | -€42,248 | -6.4% |
| Fixed assets | 21/28 | €39,063 | €23,685 | -€15,378 | -39.4% |
| Tangible fixed assets | 22/27 | €39,063 | €23,685 | -€15,378 | -39.4% |
| Furniture and vehicles | 24 | €39,063 | €23,685 | -€15,378 | -39.4% |
| Current assets | 29/58 | €619,533 | €592,664 | -€26,869 | -4.3% |
| Stocks and contracts in progress | 3 | €213,150 | €206,254 | -€6,897 | -3.2% |
| Stocks | 30/36 | €213,150 | €206,254 | -€6,897 | -3.2% |
| Amounts receivable within one year | 40/41 | €54,573 | €34,988 | -€19,585 | -35.9% |
| Trade receivables | 40 | €54,573 | €34,988 | -€19,585 | -35.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €161,490 | €157,677 | -€3,813 | -2.4% |
| Cash at bank and in hand | 54/58 | €186,700 | €189,857 | +€3,158 | +1.7% |
| Deferred charges and accrued income | 490/1 | €3,621 | €3,887 | +€267 | +7.4% |
| Total equity and liabilities | 10/49 | €658,596 | €616,349 | -€42,248 | -6.4% |
| Equity | 10/15 | €477,577 | €409,817 | -€67,760 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €458,977 | €391,217 | -€67,760 | -14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €457,117 | €389,357 | -€67,760 | -14.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €181,019 | €206,532 | +€25,512 | +14.1% |
| Amounts payable within one year | 42/48 | €181,019 | €206,532 | +€25,512 | +14.1% |
| Financial debts | 43 | - | €67 | +€67 | |
| Credit institutions | 430/8 | - | €67 | +€67 | |
| Trade debts | 44 | €85 | €232 | +€147 | +173.2% |
| Suppliers | 440/4 | €85 | €232 | +€147 | +173.2% |
| Taxes, remuneration and social security | 45 | €16,888 | €8,454 | -€8,434 | -49.9% |
| Taxes | 450/3 | €16,888 | €8,454 | -€8,434 | -49.9% |
| Other amounts payable | 47/48 | €164,047 | €197,779 | +€33,732 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,469 | €15,378 | -€4,091 | -21.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€337 | -€118 | +€218 | +64.8% |
| Other operating charges | 640/8 | €812 | €687 | -€125 | -15.4% |
| Gross operating margin | 9900 | €107,606 | €110,834 | +€3,228 | +3.0% |
| Operating profit (loss) | 9901 | €87,661 | €94,887 | +€7,226 | +8.2% |
| Financial income | 75/76B | €37,729 | €20,098 | -€17,632 | -46.7% |
| Recurring financial income | 75 | €37,729 | €20,098 | -€17,632 | -46.7% |
| Financial charges | 65/66B | €13,751 | -€10,263 | -€24,015 | |
| Recurring financial charges | 65 | €13,751 | -€10,263 | -€24,015 | |
| Profit (loss) for the period before taxes | 9903 | €111,639 | €125,248 | +€13,609 | +12.2% |
| Income taxes | 67/77 | €34,642 | €33,560 | -€1,082 | -3.1% |
| Profit (loss) for the period | 9904 | €76,997 | €91,688 | +€14,691 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,997 | €91,688 | +€14,691 | +19.1% |
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 5 October 2026 via checked.be.