PROCOUNT: 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.
PROCOUNT
Largest movements
- Cash -€2,635
down €2,635 (-26.0%), from €10,153 to €7,518
mainly Net result for the year (-€2,075) and Trade debts (-€926)
- Receivables within one year -€366
down €366 (-91.5%), from €400 to €34
- Profit (loss) carried forward -€2,075
down €2,075 (-3.4%), from -€61,051 to -€63,126
- Trade debts -€926
down €926 (-9.5%), from €9,742 to €8,816
- Financial charges -€339
down €339 (-91.9%), from €369 to €30
- Other operating charges -€113
down €113 (-19.1%), from €588 to €475
- Gross operating margin -€103
down €103 (-6.6%), from -€1,567 to -€1,670
- Financial income +€100
new in 2025: €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 | €10,553 | €7,552 | -€3,001 | -28.4% |
| Current assets | 29/58 | €10,553 | €7,552 | -€3,001 | -28.4% |
| Amounts receivable within one year | 40/41 | €400 | €34 | -€366 | -91.5% |
| Other amounts receivable | 41 | €400 | €34 | -€366 | -91.5% |
| Cash at bank and in hand | 54/58 | €10,153 | €7,518 | -€2,635 | -26.0% |
| Total equity and liabilities | 10/49 | €10,553 | €7,552 | -€3,001 | -28.4% |
| Equity | 10/15 | €449 | -€1,626 | -€2,075 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,051 | -€63,126 | -€2,075 | -3.4% |
| Amounts payable | 17/49 | €10,104 | €9,178 | -€926 | -9.2% |
| Amounts payable within one year | 42/48 | €10,104 | €9,178 | -€926 | -9.2% |
| Trade debts | 44 | €9,742 | €8,816 | -€926 | -9.5% |
| Suppliers | 440/4 | €9,742 | €8,816 | -€926 | -9.5% |
| Other amounts payable | 47/48 | €362 | €362 | = | 0.0% |
| Other operating charges | 640/8 | €588 | €475 | -€113 | -19.1% |
| Gross operating margin | 9900 | -€1,567 | -€1,670 | -€103 | -6.6% |
| Operating profit (loss) | 9901 | -€2,155 | -€2,145 | +€10 | +0.5% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €369 | €30 | -€339 | -91.9% |
| Recurring financial charges | 65 | €369 | €30 | -€339 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,524 | -€2,075 | +€449 | +17.8% |
| Profit (loss) for the period | 9904 | -€2,524 | -€2,075 | +€449 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,524 | -€2,075 | +€449 | +17.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.