Proctifin: what changed
What changed
Proctifin
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€184,370
2024 · €292,407-€108,037
Equity
€43,883
2024 · €44,364-€481
Cash
€21,611
2024 · €118,941-€97,330
Balance sheet total
€662,224
2024 · €726,577-€64,353
Largest movements
Assets
- Cash -€97,330
down €97,330 (-81.8%), from €118,941 to €21,611
mainly Contributions, distributions and other (-€184,851) and Other debts (-€105,223)
- Receivables within one year +€46,434
up €46,434 (+13.5%), from €343,628 to €390,062
of which Trade receivables: +€47,548
- Tangible fixed assets -€18,283
down €18,283 (-10.3%), from €177,617 to €159,333
of which Other tangible fixed assets: -€11,485
Equity and liabilities
- Trade debts +€127,735
up €127,735 (+245%), from €52,220 to €179,955
- Other debts -€105,223
down €105,223 (-36.3%), from €290,268 to €185,046
- Tax, wage and social debts -€39,548
down €39,548 (-31.9%), from €124,083 to €84,535
of which Remuneration and social security: -€25,815
- Short-term financial debts -€29,609
down €29,609 (-41.5%), from €71,397 to €41,788
- Debts after one year -€13,943
down €13,943 (-11.0%), from €126,265 to €112,321
Income statement
- Gross operating margin -€201,257
down €201,257 (-18.6%), from €1.1m to €879,713
- Staff costs -€95,746
down €95,746 (-12.9%), from €743,524 to €647,778
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€292,407
Gross operating margin
-€201,257
Staff costs
+€95,746
Depreciation
+€1,532
Write-downs
-€3,294
Other operating charges
+€2,258
Other operating items
-€725
Financial income
-€852
Financial charges
-€2,714
Taxes
+€1,269
Result 2025
€184,370
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€140,397
Investment
-€6,040
Financing
-€231,687
Cash 2024
€118,941
From operations (derived)
+€140,397
Net result for the year
+€184,370
Depreciation
+€24,591
Receivables within one year
-€46,434
Deferred charges and accrued income
-€5,094
Trade debts
+€127,735
Tax, wage and social debts
-€39,548
Other debts
-€105,223
Accrued charges and deferred income
-€1
Investment (derived)
-€6,040
Investment in fixed assets (net)
-€6,040
Financing
-€231,687
Debts after one year
-€13,943
Current portion of long-term debt
-€3,284
Short-term financial debts
-€29,609
Contributions, distributions and other
-€184,851
Cash 2025
€21,611
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €726,577 | €662,224 | -€64,353 | -8.9% |
| Fixed assets | 21/28 | €178,034 | €159,483 | -€18,551 | -10.4% |
| Intangible fixed assets | 21 | €268 | €0 | -€268 | -100% |
| Tangible fixed assets | 22/27 | €177,617 | €159,333 | -€18,283 | -10.3% |
| Plant, machinery and equipment | 23 | €13,128 | €9,756 | -€3,372 | -25.7% |
| Furniture and vehicles | 24 | €12,949 | €9,523 | -€3,427 | -26.5% |
| Other tangible fixed assets | 26 | €151,539 | €140,054 | -€11,485 | -7.6% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €548,543 | €502,740 | -€45,802 | -8.3% |
| Amounts receivable within one year | 40/41 | €343,628 | €390,062 | +€46,434 | +13.5% |
| Trade receivables | 40 | €341,483 | €389,031 | +€47,548 | +13.9% |
| Other amounts receivable | 41 | €2,145 | €1,031 | -€1,114 | -52.0% |
| Cash at bank and in hand | 54/58 | €118,941 | €21,611 | -€97,330 | -81.8% |
| Deferred charges and accrued income | 490/1 | €85,974 | €91,068 | +€5,094 | +5.9% |
| Total equity and liabilities | 10/49 | €726,577 | €662,224 | -€64,353 | -8.9% |
| Equity | 10/15 | €44,364 | €43,883 | -€481 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,164 | €37,683 | -€481 | -1.3% |
| Distributable reserves | 133 | €38,164 | €37,683 | -€481 | -1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €682,212 | €618,340 | -€63,872 | -9.4% |
| Amounts payable after more than one year | 17 | €126,265 | €112,321 | -€13,943 | -11.0% |
| Financial debts | 170/4 | €126,265 | €112,321 | -€13,943 | -11.0% |
| Amounts payable within one year | 42/48 | €555,195 | €505,267 | -€49,928 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €17,227 | €13,943 | -€3,284 | -19.1% |
| Financial debts | 43 | €71,397 | €41,788 | -€29,609 | -41.5% |
| Other loans | 439 | €71,397 | €41,788 | -€29,609 | -41.5% |
| Trade debts | 44 | €52,220 | €179,955 | +€127,735 | +245% |
| Suppliers | 440/4 | €52,220 | €179,955 | +€127,735 | +245% |
| Taxes, remuneration and social security | 45 | €124,083 | €84,535 | -€39,548 | -31.9% |
| Taxes | 450/3 | €49,530 | €35,796 | -€13,733 | -27.7% |
| Remuneration and social security | 454/9 | €74,553 | €48,739 | -€25,815 | -34.6% |
| Other amounts payable | 47/48 | €290,268 | €185,046 | -€105,223 | -36.3% |
| Accrued charges and deferred income | 492/3 | €752 | €752 | -€1 | -0.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €743,524 | €647,778 | -€95,746 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,123 | €24,591 | -€1,532 | -5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,073 | €1,221 | +€3,294 | |
| Other operating charges | 640/8 | €4,866 | €2,608 | -€2,258 | -46.4% |
| Non-recurring operating charges | 66A | - | €725 | +€725 | |
| Gross operating margin | 9900 | €1,080,970 | €879,713 | -€201,257 | -18.6% |
| Operating profit (loss) | 9901 | €308,530 | €202,791 | -€105,739 | -34.3% |
| Financial income | 75/76B | €1,441 | €588 | -€852 | -59.2% |
| Recurring financial income | 75 | €1,441 | €588 | -€852 | -59.2% |
| Financial charges | 65/66B | €6,147 | €8,861 | +€2,714 | +44.2% |
| Recurring financial charges | 65 | €6,147 | €8,861 | +€2,714 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €303,824 | €194,518 | -€109,306 | -36.0% |
| Income taxes | 67/77 | €11,417 | €10,148 | -€1,269 | -11.1% |
| Profit (loss) for the period | 9904 | €292,407 | €184,370 | -€108,037 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €292,407 | €184,370 | -€108,037 | -36.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.