Proctos: 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.
Proctos
Largest movements
- Receivables within one year +€51,134
new in 2025: €51,134
- Deferred charges and accrued income +€14,500
up €14,500 (+29.8%), from €48,592 to €63,093
- Current investments +€10,000
new in 2025: €10,000
- Tangible fixed assets -€9,609
down €9,609 (-28.1%), from €34,169 to €24,559
of which Furniture and vehicles: -€9,033
- Cash -€5,367
down €5,367 (-4.8%), from €111,460 to €106,093
mainly Receivables within one year (-€51,134) and Tax, wage and social debts (-€22,924)
- Profit (loss) carried forward +€108,773
up €108,773 (+90.4%), from €120,263 to €229,037
- Tax, wage and social debts -€22,924
down €22,924 (-72.2%), from €31,739 to €8,815
of which Taxes: -€16,924
- Other debts -€17,974
no longer reported in 2025 (was €17,974)
- Debts after one year -€4,916
no longer reported in 2025 (was €4,916)
- Current portion of long-term debt -€3,203
down €3,203 (-39.5%), from €8,119 to €4,916
- Gross operating margin +€34,381
up €34,381 (+29.2%), from €117,607 to €151,988
- Taxes +€9,281
up €9,281 (+41.9%), from €22,134 to €31,415
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 | €194,221 | €254,879 | +€60,658 | +31.2% |
| Fixed assets | 21/28 | €34,169 | €24,559 | -€9,609 | -28.1% |
| Tangible fixed assets | 22/27 | €34,169 | €24,559 | -€9,609 | -28.1% |
| Plant, machinery and equipment | 23 | €2,058 | €1,482 | -€576 | -28.0% |
| Furniture and vehicles | 24 | €32,110 | €23,077 | -€9,033 | -28.1% |
| Current assets | 29/58 | €160,053 | €230,320 | +€70,267 | +43.9% |
| Amounts receivable within one year | 40/41 | - | €51,134 | +€51,134 | |
| Other amounts receivable | 41 | - | €51,134 | +€51,134 | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €111,460 | €106,093 | -€5,367 | -4.8% |
| Deferred charges and accrued income | 490/1 | €48,592 | €63,093 | +€14,500 | +29.8% |
| Total equity and liabilities | 10/49 | €194,221 | €254,879 | +€60,658 | +31.2% |
| Equity | 10/15 | €125,263 | €234,037 | +€108,773 | +86.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,263 | €229,037 | +€108,773 | +90.4% |
| Amounts payable | 17/49 | €68,958 | €20,843 | -€48,115 | -69.8% |
| Amounts payable after more than one year | 17 | €4,916 | - | -€4,916 | |
| Financial debts | 170/4 | €4,916 | - | -€4,916 | |
| Amounts payable within one year | 42/48 | €60,876 | €14,924 | -€45,952 | -75.5% |
| Current portion of amounts payable after more than one year | 42 | €8,119 | €4,916 | -€3,203 | -39.5% |
| Trade debts | 44 | €3,044 | €1,193 | -€1,850 | -60.8% |
| Suppliers | 440/4 | €3,044 | €1,193 | -€1,850 | -60.8% |
| Taxes, remuneration and social security | 45 | €31,739 | €8,815 | -€22,924 | -72.2% |
| Taxes | 450/3 | €23,339 | €6,415 | -€16,924 | -72.5% |
| Remuneration and social security | 454/9 | €8,400 | €2,400 | -€6,000 | -71.4% |
| Other amounts payable | 47/48 | €17,974 | - | -€17,974 | |
| Accrued charges and deferred income | 492/3 | €3,167 | €5,919 | +€2,752 | +86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,769 | €9,609 | -€160 | -1.6% |
| Other operating charges | 640/8 | €914 | €1,206 | +€292 | +31.9% |
| Gross operating margin | 9900 | €117,607 | €151,988 | +€34,381 | +29.2% |
| Operating profit (loss) | 9901 | €106,924 | €141,173 | +€34,249 | +32.0% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €865 | €985 | +€119 | +13.8% |
| Recurring financial charges | 65 | €865 | €985 | +€119 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €106,085 | €140,188 | +€34,103 | +32.1% |
| Income taxes | 67/77 | €22,134 | €31,415 | +€9,281 | +41.9% |
| Profit (loss) for the period | 9904 | €83,951 | €108,773 | +€24,822 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,951 | €108,773 | +€24,822 | +29.6% |
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 2 October 2026 via checked.be.