Procuratio: 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.
Procuratio
Largest movements
- Cash +€82,529
up €82,529 (+157%), from €52,621 to €135,150
mainly Receivables within one year (+€49,132) and Net result for the year (+€40,647)
- Receivables within one year -€49,132
down €49,132 (-83.5%), from €58,842 to €9,710
of which Trade receivables: -€48,082
- Current investments +€8,000
new in 2025: €8,000
- Reserves +€42,500
up €42,500 (+63.0%), from €67,500 to €110,000
- Trade debts -€3,636
down €3,636 (-95.7%), from €3,800 to €163
- Tax, wage and social debts +€3,094
up €3,094 (+21.1%), from €14,684 to €17,778
- Profit (loss) carried forward -€1,853
down €1,853 (-75.8%), from €2,445 to €592
- Gross operating margin -€53,862
down €53,862 (-48.6%), from €110,852 to €56,991
- Taxes -€7,754
down €7,754 (-40.9%), from €18,950 to €11,196
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 | €112,668 | €153,940 | +€41,271 | +36.6% |
| Current assets | 29/58 | €112,668 | €153,940 | +€41,271 | +36.6% |
| Amounts receivable within one year | 40/41 | €58,842 | €9,710 | -€49,132 | -83.5% |
| Trade receivables | 40 | €57,792 | €9,710 | -€48,082 | -83.2% |
| Other amounts receivable | 41 | €1,050 | - | -€1,050 | |
| Current investments | 50/53 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €52,621 | €135,150 | +€82,529 | +157% |
| Deferred charges and accrued income | 490/1 | €1,205 | €1,079 | -€126 | -10.4% |
| Total equity and liabilities | 10/49 | €112,668 | €153,940 | +€41,271 | +36.6% |
| Equity | 10/15 | €74,945 | €115,592 | +€40,647 | +54.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €67,500 | €110,000 | +€42,500 | +63.0% |
| Distributable reserves | 133 | €67,500 | €110,000 | +€42,500 | +63.0% |
| Profit (loss) carried forward | 14 | €2,445 | €592 | -€1,853 | -75.8% |
| Amounts payable | 17/49 | €37,723 | €38,348 | +€625 | +1.7% |
| Amounts payable within one year | 42/48 | €37,723 | €37,389 | -€334 | -0.9% |
| Trade debts | 44 | €3,800 | €163 | -€3,636 | -95.7% |
| Suppliers | 440/4 | €3,800 | €163 | -€3,636 | -95.7% |
| Taxes, remuneration and social security | 45 | €14,684 | €17,778 | +€3,094 | +21.1% |
| Taxes | 450/3 | €14,684 | €17,778 | +€3,094 | +21.1% |
| Other amounts payable | 47/48 | €19,240 | €19,448 | +€209 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €959 | +€959 | |
| Other operating charges | 640/8 | €883 | €707 | -€176 | -19.9% |
| Gross operating margin | 9900 | €110,852 | €56,991 | -€53,862 | -48.6% |
| Operating profit (loss) | 9901 | €109,969 | €56,283 | -€53,686 | -48.8% |
| Financial charges | 65/66B | €3,691 | €4,441 | +€750 | +20.3% |
| Recurring financial charges | 65 | €3,691 | €4,441 | +€750 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €106,278 | €51,843 | -€54,435 | -51.2% |
| Income taxes | 67/77 | €18,950 | €11,196 | -€7,754 | -40.9% |
| Profit (loss) for the period | 9904 | €87,328 | €40,647 | -€46,681 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,328 | €40,647 | -€46,681 | -53.5% |
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 16 October 2026 via checked.be.