PROCURA: 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.
PROCURA
Largest movements
- Tangible fixed assets -€24,143
down €24,143 (-57.8%), from €41,742 to €17,599
of which Leasing and similar rights: -€22,194
- Cash +€8,832
up €8,832 (+71.4%), from €12,361 to €21,192
mainly Depreciation (+€25,143) and Net result for the year (+€24,199)
- Receivables within one year +€8,561
up €8,561 (+27.9%), from €30,655 to €39,216
of which Other amounts receivable: +€13,058
- Debts after one year -€17,352
down €17,352 (-85.8%), from €20,225 to €2,873
of which Financial debts: -€8,754
- Reserves +€14,199
up €14,199 (+67.8%), from €20,929 to €35,128
of which Distributable reserves: +€14,199
- Current portion of long-term debt -€5,787
down €5,787 (-25.0%), from €23,139 to €17,352
- Tax, wage and social debts +€5,578
up €5,578 (+55.8%), from €10,001 to €15,578
- Short-term financial debts -€2,359
down €2,359 (-100%), from €2,359 to €0
- Gross operating margin -€10,297
down €10,297 (-14.1%), from €73,142 to €62,845
- Taxes -€1,423
down €1,423 (-10.2%), from €14,001 to €12,578
- Financial charges -€1,028
down €1,028 (-57.2%), from €1,797 to €769
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 | €86,861 | €80,167 | -€6,693 | -7.7% |
| Fixed assets | 21/28 | €41,742 | €17,599 | -€24,143 | -57.8% |
| Tangible fixed assets | 22/27 | €41,742 | €17,599 | -€24,143 | -57.8% |
| Plant, machinery and equipment | 23 | €519 | €1,019 | +€500 | +96.4% |
| Furniture and vehicles | 24 | €4,494 | €2,044 | -€2,450 | -54.5% |
| Leasing and similar rights | 25 | €36,730 | €14,536 | -€22,194 | -60.4% |
| Current assets | 29/58 | €45,118 | €62,568 | +€17,450 | +38.7% |
| Amounts receivable within one year | 40/41 | €30,655 | €39,216 | +€8,561 | +27.9% |
| Trade receivables | 40 | €16,261 | €11,765 | -€4,496 | -27.7% |
| Other amounts receivable | 41 | €14,393 | €27,451 | +€13,058 | +90.7% |
| Cash at bank and in hand | 54/58 | €12,361 | €21,192 | +€8,832 | +71.4% |
| Deferred charges and accrued income | 490/1 | €2,103 | €2,160 | +€57 | +2.7% |
| Total equity and liabilities | 10/49 | €86,861 | €80,167 | -€6,693 | -7.7% |
| Equity | 10/15 | €22,929 | €37,128 | +€14,199 | +61.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,929 | €35,128 | +€14,199 | +67.8% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €20,729 | €34,928 | +€14,199 | +68.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,932 | €43,039 | -€20,893 | -32.7% |
| Amounts payable after more than one year | 17 | €20,225 | €2,873 | -€17,352 | -85.8% |
| Financial debts | 170/4 | €11,627 | €2,873 | -€8,754 | -75.3% |
| Trade debts | 175 | €8,598 | €0 | -€8,598 | -100% |
| Amounts payable within one year | 42/48 | €43,707 | €40,167 | -€3,540 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €23,139 | €17,352 | -€5,787 | -25.0% |
| Financial debts | 43 | €2,359 | €0 | -€2,359 | -100% |
| Credit institutions | 430/8 | €2,359 | €0 | -€2,359 | -100% |
| Trade debts | 44 | €1,208 | €236 | -€972 | -80.5% |
| Suppliers | 440/4 | €1,208 | €236 | -€972 | -80.5% |
| Taxes, remuneration and social security | 45 | €10,001 | €15,578 | +€5,578 | +55.8% |
| Taxes | 450/3 | €10,001 | €15,578 | +€5,578 | +55.8% |
| Other amounts payable | 47/48 | €7,000 | €7,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,195 | €25,143 | -€51 | -0.2% |
| Other operating charges | 640/8 | €1,828 | €1,287 | -€541 | -29.6% |
| Gross operating margin | 9900 | €73,142 | €62,845 | -€10,297 | -14.1% |
| Operating profit (loss) | 9901 | €46,120 | €36,415 | -€9,705 | -21.0% |
| Financial income | 75/76B | €407 | €1,131 | +€725 | +178% |
| Recurring financial income | 75 | €407 | €1,131 | +€725 | +178% |
| Financial charges | 65/66B | €1,797 | €769 | -€1,028 | -57.2% |
| Recurring financial charges | 65 | €1,797 | €769 | -€1,028 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €44,729 | €36,777 | -€7,952 | -17.8% |
| Income taxes | 67/77 | €14,001 | €12,578 | -€1,423 | -10.2% |
| Profit (loss) for the period | 9904 | €30,729 | €24,199 | -€6,529 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,729 | €24,199 | -€6,529 | -21.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.