PROCSIS: 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.
PROCSIS
Largest movements
- Receivables within one year +€16,391
up €16,391 (+270%), from €6,076 to €22,467
of which Trade receivables: +€12,681
- Tangible fixed assets -€9,891
down €9,891 (-26.8%), from €36,945 to €27,054
of which Furniture and vehicles: -€9,777
- Cash -€3,184
down €3,184 (-76.8%), from €4,145 to €961
mainly Receivables within one year (-€16,391) and Net result for the year (-€10,662)
- Deferred charges and accrued income +€1,585
up €1,585, from €0 to €1,585
- Other debts +€15,967
up €15,967 (+20.4%), from €78,307 to €94,274
- Profit (loss) carried forward -€10,662
down €10,662 (-25.9%), from -€41,239 to -€51,901
- Gross operating margin +€35,405
up €35,405, from -€34,618 to €787
- Financial charges -€413
down €413 (-82.0%), from €503 to €90
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 | €47,166 | €52,067 | +€4,901 | +10.4% |
| Fixed assets | 21/28 | €36,945 | €27,054 | -€9,891 | -26.8% |
| Tangible fixed assets | 22/27 | €36,945 | €27,054 | -€9,891 | -26.8% |
| Plant, machinery and equipment | 23 | €1,097 | €983 | -€115 | -10.4% |
| Furniture and vehicles | 24 | €35,848 | €26,071 | -€9,777 | -27.3% |
| Current assets | 29/58 | €10,221 | €25,013 | +€14,792 | +145% |
| Amounts receivable within one year | 40/41 | €6,076 | €22,467 | +€16,391 | +270% |
| Trade receivables | 40 | €6,050 | €18,731 | +€12,681 | +210% |
| Other amounts receivable | 41 | €26 | €3,736 | +€3,710 | +14,134% |
| Cash at bank and in hand | 54/58 | €4,145 | €961 | -€3,184 | -76.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,585 | +€1,585 | |
| Total equity and liabilities | 10/49 | €47,166 | €52,067 | +€4,901 | +10.4% |
| Equity | 10/15 | -€35,039 | -€45,701 | -€10,662 | -30.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€41,239 | -€51,901 | -€10,662 | -25.9% |
| Amounts payable | 17/49 | €82,205 | €97,768 | +€15,563 | +18.9% |
| Amounts payable within one year | 42/48 | €82,205 | €97,768 | +€15,563 | +18.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €879 | €604 | -€275 | -31.3% |
| Suppliers | 440/4 | €879 | €604 | -€275 | -31.3% |
| Taxes, remuneration and social security | 45 | €3,018 | €2,890 | -€128 | -4.2% |
| Taxes | 450/3 | €3,018 | €2,890 | -€128 | -4.2% |
| Other amounts payable | 47/48 | €78,307 | €94,274 | +€15,967 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,825 | €9,891 | +€66 | +0.7% |
| Other operating charges | 640/8 | €689 | €773 | +€84 | +12.2% |
| Gross operating margin | 9900 | -€34,618 | €787 | +€35,405 | |
| Operating profit (loss) | 9901 | -€45,132 | -€9,877 | +€35,255 | +78.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €503 | €90 | -€413 | -82.0% |
| Recurring financial charges | 65 | €503 | €90 | -€413 | -82.0% |
| Profit (loss) for the period before taxes | 9903 | -€45,635 | -€9,967 | +€35,668 | +78.2% |
| Income taxes | 67/77 | €700 | €695 | -€5 | -0.8% |
| Profit (loss) for the period | 9904 | -€46,335 | -€10,662 | +€35,673 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,335 | -€10,662 | +€35,673 | +77.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.