PROCREP: 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.
PROCREP
Largest movements
- Cash +€29,340
up €29,340 (+16.7%), from €175,588 to €204,927
mainly Net result for the year (+€23,921) and Depreciation (+€22,473)
- Tangible fixed assets -€22,473
down €22,473 (-35.5%), from €63,236 to €40,762
- Reserves +€20,825
up €20,825 (+11.8%), from €175,740 to €196,565
of which Distributable reserves: +€20,825
- Trade debts -€13,181
down €13,181 (-23.6%), from €55,777 to €42,597
- Tax, wage and social debts +€3,982
up €3,982 (+47.4%), from €8,408 to €12,390
of which Remuneration and social security: +€4,709
- Other debts -€2,817
down €2,817 (-37.2%), from €7,566 to €4,749
- Staff costs +€69,766
up €69,766 (+57.6%), from €121,144 to €190,911
- Taxes -€18,879
down €18,879 (-60.1%), from €31,414 to €12,535
- Gross operating margin +€15,726
up €15,726 (+6.7%), from €235,222 to €250,948
- Depreciation +€3,629
up €3,629 (+19.3%), from €18,844 to €22,473
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 | €257,642 | €266,451 | +€8,809 | +3.4% |
| Fixed assets | 21/28 | €65,736 | €43,262 | -€22,473 | -34.2% |
| Tangible fixed assets | 22/27 | €63,236 | €40,762 | -€22,473 | -35.5% |
| Furniture and vehicles | 24 | €63,236 | €40,762 | -€22,473 | -35.5% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €191,906 | €223,189 | +€31,283 | +16.3% |
| Amounts receivable within one year | 40/41 | €12,241 | €12,290 | +€50 | +0.4% |
| Trade receivables | 40 | €6,283 | €150 | -€6,133 | -97.6% |
| Other amounts receivable | 41 | €5,958 | €12,140 | +€6,182 | +103.8% |
| Cash at bank and in hand | 54/58 | €175,588 | €204,927 | +€29,340 | +16.7% |
| Deferred charges and accrued income | 490/1 | €4,078 | €5,971 | +€1,893 | +46.4% |
| Total equity and liabilities | 10/49 | €257,642 | €266,451 | +€8,809 | +3.4% |
| Equity | 10/15 | €185,740 | €206,565 | +€20,825 | +11.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €175,740 | €196,565 | +€20,825 | +11.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €173,740 | €194,565 | +€20,825 | +12.0% |
| Amounts payable | 17/49 | €71,901 | €59,885 | -€12,016 | -16.7% |
| Amounts payable within one year | 42/48 | €71,751 | €59,735 | -€12,016 | -16.7% |
| Trade debts | 44 | €55,777 | €42,597 | -€13,181 | -23.6% |
| Suppliers | 440/4 | €55,777 | €42,597 | -€13,181 | -23.6% |
| Taxes, remuneration and social security | 45 | €8,408 | €12,390 | +€3,982 | +47.4% |
| Taxes | 450/3 | €6,208 | €5,481 | -€727 | -11.7% |
| Remuneration and social security | 454/9 | €2,200 | €6,909 | +€4,709 | +214.0% |
| Other amounts payable | 47/48 | €7,566 | €4,749 | -€2,817 | -37.2% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,819 | +€1,819 | |
| Remuneration, social security and pensions | 62 | €121,144 | €190,911 | +€69,766 | +57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,844 | €22,473 | +€3,629 | +19.3% |
| Other operating charges | 640/8 | €1,277 | €1,673 | +€396 | +31.0% |
| Gross operating margin | 9900 | €235,222 | €250,948 | +€15,726 | +6.7% |
| Operating profit (loss) | 9901 | €93,956 | €35,890 | -€58,066 | -61.8% |
| Financial income | 75/76B | €3,581 | €1,540 | -€2,041 | -57.0% |
| Recurring financial income | 75 | €3,581 | €1,540 | -€2,041 | -57.0% |
| Financial charges | 65/66B | €1,763 | €974 | -€789 | -44.8% |
| Recurring financial charges | 65 | €1,763 | €974 | -€789 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €95,774 | €36,456 | -€59,318 | -61.9% |
| Income taxes | 67/77 | €31,414 | €12,535 | -€18,879 | -60.1% |
| Profit (loss) for the period | 9904 | €64,360 | €23,921 | -€40,439 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,360 | €23,921 | -€40,439 | -62.8% |
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 6 October 2026 via checked.be.