PROCXELL: 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.
PROCXELL
Largest movements
- Tangible fixed assets -€75,904
down €75,904 (-97.9%), from €77,503 to €1,600
of which Furniture and vehicles: -€75,506
- Receivables within one year -€44,538
down €44,538 (-22.8%), from €195,264 to €150,726
of which Other amounts receivable: -€78,732
- Cash +€28,604
up €28,604 (+172%), from €16,658 to €45,262
mainly Investment in fixed assets (net) (+€74,181) and Receivables within one year (+€44,538)
- Profit (loss) carried forward -€43,097
down €43,097 (-116%), from -€37,137 to -€80,234
- Current portion of long-term debt -€32,484
no longer reported in 2025 (was €32,484)
- Debts after one year -€14,369
no longer reported in 2025 (was €14,369)
- Tax, wage and social debts -€6,908
down €6,908 (-63.8%), from €10,833 to €3,926
of which Remuneration and social security: -€5,490
- Other operating charges +€46,684
up €46,684 (+3,824%), from €1,221 to €47,905
- Gross operating margin +€36,168
up €36,168 (+227%), from €15,929 to €52,097
- Depreciation -€25,301
down €25,301 (-93.6%), from €27,023 to €1,723
- Write-downs +€21,726
up €21,726 (+101%), from €21,474 to €43,200
- Financial charges -€1,175
down €1,175 (-35.5%), from €3,312 to €2,137
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 | €292,405 | €198,606 | -€93,799 | -32.1% |
| Fixed assets | 21/28 | €77,608 | €1,705 | -€75,904 | -97.8% |
| Tangible fixed assets | 22/27 | €77,503 | €1,600 | -€75,904 | -97.9% |
| Furniture and vehicles | 24 | €76,038 | €532 | -€75,506 | -99.3% |
| Other tangible fixed assets | 26 | €1,466 | €1,068 | -€398 | -27.2% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €214,797 | €196,901 | -€17,896 | -8.3% |
| Amounts receivable within one year | 40/41 | €195,264 | €150,726 | -€44,538 | -22.8% |
| Trade receivables | 40 | €115,945 | €150,139 | +€34,194 | +29.5% |
| Other amounts receivable | 41 | €79,320 | €587 | -€78,732 | -99.3% |
| Cash at bank and in hand | 54/58 | €16,658 | €45,262 | +€28,604 | +172% |
| Deferred charges and accrued income | 490/1 | €2,875 | €914 | -€1,961 | -68.2% |
| Total equity and liabilities | 10/49 | €292,405 | €198,606 | -€93,799 | -32.1% |
| Equity | 10/15 | €127,811 | €84,714 | -€43,097 | -33.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €158,948 | €158,948 | = | 0.0% |
| Distributable reserves | 133 | €158,948 | €158,948 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,137 | -€80,234 | -€43,097 | -116% |
| Amounts payable | 17/49 | €164,594 | €113,892 | -€50,702 | -30.8% |
| Amounts payable after more than one year | 17 | €14,369 | - | -€14,369 | |
| Financial debts | 170/4 | €14,369 | - | -€14,369 | |
| Amounts payable within one year | 42/48 | €150,226 | €113,892 | -€36,334 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €32,484 | - | -€32,484 | |
| Trade debts | 44 | €25,807 | €27,780 | +€1,974 | +7.6% |
| Suppliers | 440/4 | €25,807 | €27,780 | +€1,974 | +7.6% |
| Taxes, remuneration and social security | 45 | €10,833 | €3,926 | -€6,908 | -63.8% |
| Taxes | 450/3 | €2,039 | €621 | -€1,418 | -69.5% |
| Remuneration and social security | 454/9 | €8,795 | €3,305 | -€5,490 | -62.4% |
| Other amounts payable | 47/48 | €81,101 | €82,186 | +€1,085 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,023 | €1,723 | -€25,301 | -93.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,474 | €43,200 | +€21,726 | +101% |
| Other operating charges | 640/8 | €1,221 | €47,905 | +€46,684 | +3,824% |
| Gross operating margin | 9900 | €15,929 | €52,097 | +€36,168 | +227% |
| Operating profit (loss) | 9901 | -€33,790 | -€40,731 | -€6,941 | -20.5% |
| Financial income | 75/76B | €21 | €1 | -€20 | -95.1% |
| Recurring financial income | 75 | €21 | €1 | -€20 | -95.1% |
| Financial charges | 65/66B | €3,312 | €2,137 | -€1,175 | -35.5% |
| Recurring financial charges | 65 | €3,312 | €2,137 | -€1,175 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,081 | -€42,867 | -€5,786 | -15.6% |
| Income taxes | 67/77 | €391 | €230 | -€160 | -41.0% |
| Profit (loss) for the period | 9904 | -€37,472 | -€43,097 | -€5,625 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,472 | -€43,097 | -€5,625 | -15.0% |
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.