PROCYNETIC: 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.
PROCYNETIC
Largest movements
- Tangible fixed assets -€4,021
down €4,021 (-54.2%), from €7,423 to €3,402
- Receivables within one year +€2,420
new in 2025: €2,420
- Cash -€1,057
down €1,057 (-6.3%), from €16,748 to €15,690
mainly Net result for the year (-€15,219) and Tax, wage and social debts (-€4,270)
- Deferred charges and accrued income +€872
up €872 (+24.1%), from €3,622 to €4,494
- Other debts +€17,917
up €17,917 (+592.8%), from €3,022 to €20,939
- Profit (loss) carried forward -€15,219
down €15,219, from €13,150 to -€2,069
- Tax, wage and social debts -€4,270
down €4,270 (-63.7%), from €6,705 to €2,436
- Gross operating margin -€37,301
down €37,301, from €26,544 to -€10,756
- Taxes -€6,218
down €6,218 (-97.3%), from €6,389 to €171
- Other operating charges -€1,472
down €1,472 (-91.8%), from €1,604 to €132
- Depreciation -€1,345
down €1,345 (-25.1%), from €5,366 to €4,021
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 | €28,193 | €26,406 | -€1,787 | -6.3% |
| Fixed assets | 21/28 | €7,823 | €3,802 | -€4,021 | -51.4% |
| Tangible fixed assets | 22/27 | €7,423 | €3,402 | -€4,021 | -54.2% |
| Furniture and vehicles | 24 | €7,423 | €3,402 | -€4,021 | -54.2% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €20,369 | €22,604 | +€2,235 | +11.0% |
| Amounts receivable within one year | 40/41 | - | €2,420 | +€2,420 | |
| Trade receivables | 40 | - | €2,420 | +€2,420 | |
| Cash at bank and in hand | 54/58 | €16,748 | €15,690 | -€1,057 | -6.3% |
| Deferred charges and accrued income | 490/1 | €3,622 | €4,494 | +€872 | +24.1% |
| Total equity and liabilities | 10/49 | €28,193 | €26,406 | -€1,787 | -6.3% |
| Equity | 10/15 | €18,150 | €2,931 | -€15,219 | -83.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,150 | -€2,069 | -€15,219 | |
| Amounts payable | 17/49 | €10,043 | €23,475 | +€13,432 | +133.7% |
| Amounts payable within one year | 42/48 | €10,043 | €23,475 | +€13,432 | +133.7% |
| Trade debts | 44 | €315 | €99 | -€215 | -68.4% |
| Suppliers | 440/4 | €315 | €99 | -€215 | -68.4% |
| Taxes, remuneration and social security | 45 | €6,705 | €2,436 | -€4,270 | -63.7% |
| Taxes | 450/3 | €6,705 | €2,436 | -€4,270 | -63.7% |
| Other amounts payable | 47/48 | €3,022 | €20,939 | +€17,917 | +592.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,366 | €4,021 | -€1,345 | -25.1% |
| Other operating charges | 640/8 | €1,604 | €132 | -€1,472 | -91.8% |
| Gross operating margin | 9900 | €26,544 | -€10,756 | -€37,301 | |
| Operating profit (loss) | 9901 | €19,574 | -€14,909 | -€34,483 | |
| Financial charges | 65/66B | €35 | €138 | +€104 | +298.7% |
| Recurring financial charges | 65 | €35 | €138 | +€104 | +298.7% |
| Profit (loss) for the period before taxes | 9903 | €19,539 | -€15,048 | -€34,587 | |
| Income taxes | 67/77 | €6,389 | €171 | -€6,218 | -97.3% |
| Profit (loss) for the period | 9904 | €13,150 | -€15,219 | -€28,369 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,150 | -€15,219 | -€28,369 |
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 1 October 2026 via checked.be.