PROCURATIO GESTION: 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 GESTION
Largest movements
- Tangible fixed assets +€74,581
up €74,581 (+80.3%), from €92,827 to €167,408
of which Other tangible fixed assets: +€44,469
- Cash +€72,636
up €72,636 (+53.3%), from €136,389 to €209,026
mainly Net result for the year (+€247,815) and Depreciation (+€35,097)
- Deferred charges and accrued income -€7,112
no longer reported in 2025 (was €7,112)
- Reserves +€116,000
up €116,000 (+106%), from €109,500 to €225,500
- Other debts +€33,028
up €33,028 (+154%), from €21,382 to €54,411
- Accrued charges and deferred income -€6,029
no longer reported in 2025 (was €6,029)
- Tax, wage and social debts +€5,116
up €5,116 (+5.8%), from €88,912 to €94,028
of which Taxes: +€21,382
- Trade debts -€5,013
down €5,013 (-15.9%), from €31,567 to €26,554
- Staff costs -€149,843
down €149,843 (-28.1%), from €533,922 to €384,079
- Gross operating margin +€87,821
up €87,821 (+12.7%), from €690,309 to €778,130
- Taxes +€60,780
up €60,780 (+284%), from €21,397 to €82,177
- Depreciation +€9,877
up €9,877 (+39.2%), from €25,219 to €35,097
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 | €312,499 | €455,847 | +€143,348 | +45.9% |
| Fixed assets | 21/28 | €92,827 | €167,408 | +€74,581 | +80.3% |
| Tangible fixed assets | 22/27 | €92,827 | €167,408 | +€74,581 | +80.3% |
| Plant, machinery and equipment | 23 | €6,291 | €16,959 | +€10,668 | +170% |
| Furniture and vehicles | 24 | €36,145 | €55,589 | +€19,444 | +53.8% |
| Other tangible fixed assets | 26 | €50,391 | €94,859 | +€44,469 | +88.2% |
| Current assets | 29/58 | €219,672 | €288,439 | +€68,766 | +31.3% |
| Stocks and contracts in progress | 3 | €19,733 | €21,941 | +€2,208 | +11.2% |
| Stocks | 30/36 | €19,733 | €21,941 | +€2,208 | +11.2% |
| Amounts receivable within one year | 40/41 | €56,438 | €57,472 | +€1,034 | +1.8% |
| Trade receivables | 40 | €35,057 | €36,078 | +€1,022 | +2.9% |
| Other amounts receivable | 41 | €21,382 | €21,394 | +€12 | +0.1% |
| Cash at bank and in hand | 54/58 | €136,389 | €209,026 | +€72,636 | +53.3% |
| Deferred charges and accrued income | 490/1 | €7,112 | - | -€7,112 | |
| Total equity and liabilities | 10/49 | €312,499 | €455,847 | +€143,348 | +45.9% |
| Equity | 10/15 | €164,490 | €280,855 | +€116,365 | +70.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €109,500 | €225,500 | +€116,000 | +106% |
| Distributable reserves | 133 | €109,500 | €225,500 | +€116,000 | +106% |
| Profit (loss) carried forward | 14 | €4,990 | €5,355 | +€365 | +7.3% |
| Amounts payable | 17/49 | €148,009 | €174,992 | +€26,982 | +18.2% |
| Amounts payable within one year | 42/48 | €141,980 | €174,992 | +€33,011 | +23.3% |
| Trade debts | 44 | €31,567 | €26,554 | -€5,013 | -15.9% |
| Suppliers | 440/4 | €31,567 | €26,554 | -€5,013 | -15.9% |
| Advances received on contracts in progress | 46 | €120 | - | -€120 | |
| Taxes, remuneration and social security | 45 | €88,912 | €94,028 | +€5,116 | +5.8% |
| Taxes | 450/3 | €39,801 | €61,183 | +€21,382 | +53.7% |
| Remuneration and social security | 454/9 | €49,111 | €32,844 | -€16,266 | -33.1% |
| Other amounts payable | 47/48 | €21,382 | €54,411 | +€33,028 | +154% |
| Accrued charges and deferred income | 492/3 | €6,029 | - | -€6,029 | |
| Remuneration, social security and pensions | 62 | €533,922 | €384,079 | -€149,843 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,219 | €35,097 | +€9,877 | +39.2% |
| Other operating charges | 640/8 | €19,509 | €16,565 | -€2,945 | -15.1% |
| Gross operating margin | 9900 | €690,309 | €778,130 | +€87,821 | +12.7% |
| Operating profit (loss) | 9901 | €111,658 | €342,390 | +€230,732 | +207% |
| Financial income | 75/76B | €5 | €227 | +€222 | +4,301% |
| Recurring financial income | 75 | €5 | €227 | +€222 | +4,301% |
| Financial charges | 65/66B | €13,341 | €12,624 | -€717 | -5.4% |
| Recurring financial charges | 65 | €13,341 | €12,624 | -€717 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €98,322 | €329,992 | +€231,671 | +236% |
| Income taxes | 67/77 | €21,397 | €82,177 | +€60,780 | +284% |
| Profit (loss) for the period | 9904 | €76,925 | €247,815 | +€170,890 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €76,925 | €247,815 | +€170,890 | +222% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.