PROCURAM: 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.
PROCURAM
Largest movements
- Cash -€37,056
down €37,056 (-44.0%), from €84,178 to €47,121
mainly Other debts (-€74,477) and Debts after one year (-€22,867)
- Tangible fixed assets -€32,149
down €32,149 (-4.2%), from €764,817 to €732,669
of which Land and buildings: -€32,693
- Other debts -€74,477
down €74,477 (-17.2%), from €432,556 to €358,079
- Debts after one year -€22,867
down €22,867 (-12.0%), from €191,101 to €168,233
- Reserves +€22,590
up €22,590 (+14.3%), from €157,578 to €180,168
of which Distributable reserves: +€22,590
- Trade debts -€12,988
down €12,988 (-32.9%), from €39,502 to €26,514
- Accrued charges and deferred income +€12,230
new in 2025: €12,230
- Gross operating margin -€58,894
down €58,894 (-37.2%), from €158,358 to €99,464
- Provisions -€48,209
no longer reported in 2025 (was €48,209)
- Financial charges +€13,396
up €13,396 (+104.5%), from €12,823 to €26,219
- Taxes -€7,470
down €7,470 (-40.9%), from €18,263 to €10,794
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 | €933,548 | €857,576 | -€75,972 | -8.1% |
| Fixed assets | 21/28 | €803,667 | €771,519 | -€32,149 | -4.0% |
| Tangible fixed assets | 22/27 | €764,817 | €732,669 | -€32,149 | -4.2% |
| Land and buildings | 22 | €761,881 | €729,188 | -€32,693 | -4.3% |
| Plant, machinery and equipment | 23 | - | €896 | +€896 | |
| Furniture and vehicles | 24 | €2,936 | €2,584 | -€352 | -12.0% |
| Financial fixed assets | 28 | €38,850 | €38,850 | = | 0.0% |
| Current assets | 29/58 | €129,880 | €86,057 | -€43,824 | -33.7% |
| Amounts receivable within one year | 40/41 | €44,564 | €36,229 | -€8,335 | -18.7% |
| Trade receivables | 40 | €41,564 | €29,023 | -€12,542 | -30.2% |
| Other amounts receivable | 41 | €3,000 | €7,207 | +€4,207 | +140.2% |
| Cash at bank and in hand | 54/58 | €84,178 | €47,121 | -€37,056 | -44.0% |
| Deferred charges and accrued income | 490/1 | €1,138 | €2,706 | +€1,568 | +137.7% |
| Total equity and liabilities | 10/49 | €933,548 | €857,576 | -€75,972 | -8.1% |
| Equity | 10/15 | €181,178 | €203,768 | +€22,590 | +12.5% |
| Contributions | 10/11 | €23,600 | €23,600 | = | 0.0% |
| Reserves | 13 | €157,578 | €180,168 | +€22,590 | +14.3% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €147,578 | €170,168 | +€22,590 | +15.3% |
| Provisions and deferred taxes | 16 | €48,209 | €48,209 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €48,209 | €48,209 | = | 0.0% |
| Environmental obligations | 163 | - | €48,209 | +€48,209 | |
| Other liabilities and charges | 164/5 | €48,209 | - | -€48,209 | |
| Amounts payable | 17/49 | €704,161 | €605,599 | -€98,563 | -14.0% |
| Amounts payable after more than one year | 17 | €191,101 | €168,233 | -€22,867 | -12.0% |
| Financial debts | 170/4 | €191,101 | €168,233 | -€22,867 | -12.0% |
| Amounts payable within one year | 42/48 | €513,061 | €425,135 | -€87,926 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €21,698 | €22,867 | +€1,170 | +5.4% |
| Financial debts | 43 | €3,411 | €5,245 | +€1,834 | +53.8% |
| Credit institutions | 430/8 | €3,411 | €5,245 | +€1,834 | +53.8% |
| Trade debts | 44 | €39,502 | €26,514 | -€12,988 | -32.9% |
| Suppliers | 440/4 | €39,502 | €26,514 | -€12,988 | -32.9% |
| Taxes, remuneration and social security | 45 | €15,894 | €12,429 | -€3,465 | -21.8% |
| Taxes | 450/3 | €15,894 | €12,429 | -€3,465 | -21.8% |
| Other amounts payable | 47/48 | €432,556 | €358,079 | -€74,477 | -17.2% |
| Accrued charges and deferred income | 492/3 | - | €12,230 | +€12,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,668 | €34,616 | -€52 | -0.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €48,209 | - | -€48,209 | |
| Other operating charges | 640/8 | €5,730 | €5,285 | -€445 | -7.8% |
| Gross operating margin | 9900 | €158,358 | €99,464 | -€58,894 | -37.2% |
| Operating profit (loss) | 9901 | €69,751 | €59,563 | -€10,188 | -14.6% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €12,823 | €26,219 | +€13,396 | +104.5% |
| Recurring financial charges | 65 | €12,823 | €26,219 | +€13,396 | +104.5% |
| Profit (loss) for the period before taxes | 9903 | €56,928 | €33,384 | -€23,544 | -41.4% |
| Income taxes | 67/77 | €18,263 | €10,794 | -€7,470 | -40.9% |
| Profit (loss) for the period | 9904 | €38,665 | €22,590 | -€16,074 | -41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,665 | €22,590 | -€16,074 | -41.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.