Procutech: 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.
Procutech
Largest movements
- Cash -€80,663
down €80,663 (-88.8%), from €90,794 to €10,132
mainly Contributions, distributions and other (-€147,000) and Investment in fixed assets (net) (-€24,895)
- Receivables within one year +€20,088
up €20,088 (+117.9%), from €17,033 to €37,121
of which Trade receivables: +€18,668
- Tangible fixed assets +€18,527
up €18,527 (+148.8%), from €12,448 to €30,975
- Reserves -€65,168
down €65,168 (-44.2%), from €147,282 to €82,114
- Debts after one year +€12,899
new in 2025: €12,899
- Current portion of long-term debt +€9,875
new in 2025: €9,875
- Gross operating margin +€9,982
up €9,982 (+10.0%), from €100,282 to €110,265
- Depreciation +€1,260
up €1,260 (+24.7%), from €5,107 to €6,367
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 | €180,372 | €139,323 | -€41,050 | -22.8% |
| Fixed assets | 21/28 | €12,448 | €30,975 | +€18,527 | +148.8% |
| Tangible fixed assets | 22/27 | €12,448 | €30,975 | +€18,527 | +148.8% |
| Furniture and vehicles | 24 | €12,448 | €30,975 | +€18,527 | +148.8% |
| Current assets | 29/58 | €167,925 | €108,348 | -€59,577 | -35.5% |
| Amounts receivable within one year | 40/41 | €17,033 | €37,121 | +€20,088 | +117.9% |
| Trade receivables | 40 | €15,733 | €34,401 | +€18,668 | +118.7% |
| Other amounts receivable | 41 | €1,300 | €2,720 | +€1,420 | +109.2% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €90,794 | €10,132 | -€80,663 | -88.8% |
| Deferred charges and accrued income | 490/1 | €97 | €1,095 | +€998 | +1027.1% |
| Total equity and liabilities | 10/49 | €180,372 | €139,323 | -€41,050 | -22.8% |
| Equity | 10/15 | €148,782 | €83,614 | -€65,168 | -43.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €147,282 | €82,114 | -€65,168 | -44.2% |
| Distributable reserves | 133 | €147,282 | €82,114 | -€65,168 | -44.2% |
| Amounts payable | 17/49 | €31,591 | €55,709 | +€24,118 | +76.3% |
| Amounts payable after more than one year | 17 | - | €12,899 | +€12,899 | |
| Financial debts | 170/4 | - | €12,899 | +€12,899 | |
| Amounts payable within one year | 42/48 | €31,591 | €42,810 | +€11,219 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,875 | +€9,875 | |
| Trade debts | 44 | €756 | €975 | +€219 | +28.9% |
| Suppliers | 440/4 | €756 | €975 | +€219 | +28.9% |
| Taxes, remuneration and social security | 45 | €29,730 | €29,677 | -€53 | -0.2% |
| Taxes | 450/3 | €29,730 | €29,677 | -€53 | -0.2% |
| Other amounts payable | 47/48 | €1,105 | €2,284 | +€1,179 | +106.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,107 | €6,367 | +€1,260 | +24.7% |
| Other operating charges | 640/8 | €506 | €623 | +€117 | +23.1% |
| Non-recurring operating charges | 66A | - | €1,820 | +€1,820 | |
| Gross operating margin | 9900 | €100,282 | €110,265 | +€9,982 | +10.0% |
| Operating profit (loss) | 9901 | €94,669 | €101,454 | +€6,785 | +7.2% |
| Financial income | 75/76B | €2,400 | €2,403 | +€3 | +0.1% |
| Recurring financial income | 75 | €2,400 | €2,403 | +€3 | +0.1% |
| Financial charges | 65/66B | €32 | €789 | +€757 | +2385.9% |
| Recurring financial charges | 65 | €32 | €789 | +€757 | +2385.9% |
| Profit (loss) for the period before taxes | 9903 | €97,037 | €103,068 | +€6,031 | +6.2% |
| Income taxes | 67/77 | €21,403 | €21,236 | -€167 | -0.8% |
| Profit (loss) for the period | 9904 | €75,635 | €81,832 | +€6,198 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €75,635 | €81,832 | +€6,198 | +8.2% |
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 8 October 2026 via checked.be.