PROCYON SOLUTIONS: 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.
PROCYON SOLUTIONS
Largest movements
- Cash +€34,401
up €34,401 (+130.4%), from €26,387 to €60,788
mainly Net result for the year (+€46,257) and Trade debts (+€19,187)
- Receivables within one year +€31,732
up €31,732 (+242.9%), from €13,066 to €44,798
of which Trade receivables: +€17,039
- Tangible fixed assets -€3,397
down €3,397 (-78.9%), from €4,306 to €909
of which Furniture and vehicles: -€2,661
- Receivables after one year +€1,980
up €1,980 (+3.5%), from €56,565 to €58,545
- Profit (loss) carried forward +€46,257
up €46,257 (+88.6%), from €52,234 to €98,492
- Trade debts +€19,187
up €19,187 (+762.7%), from €2,516 to €21,703
- Gross operating margin -€11,408
down €11,408 (-15.7%), from €72,446 to €61,038
- Depreciation -€2,097
down €2,097 (-38.2%), from €5,494 to €3,397
- Taxes -€1,941
down €1,941 (-13.2%), from €14,656 to €12,715
- Financial income +€1,352
up €1,352 (+215.2%), from €628 to €1,980
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 | €100,370 | €165,084 | +€64,714 | +64.5% |
| Fixed assets | 21/28 | €4,306 | €909 | -€3,397 | -78.9% |
| Tangible fixed assets | 22/27 | €4,306 | €909 | -€3,397 | -78.9% |
| Plant, machinery and equipment | 23 | €1,645 | €909 | -€736 | -44.7% |
| Furniture and vehicles | 24 | €2,661 | - | -€2,661 | |
| Current assets | 29/58 | €96,064 | €164,176 | +€68,111 | +70.9% |
| Amounts receivable after more than one year | 29 | €56,565 | €58,545 | +€1,980 | +3.5% |
| Other amounts receivable | 291 | €56,565 | €58,545 | +€1,980 | +3.5% |
| Amounts receivable within one year | 40/41 | €13,066 | €44,798 | +€31,732 | +242.9% |
| Trade receivables | 40 | €11,229 | €28,268 | +€17,039 | +151.7% |
| Other amounts receivable | 41 | €1,837 | €16,530 | +€14,693 | +799.8% |
| Cash at bank and in hand | 54/58 | €26,387 | €60,788 | +€34,401 | +130.4% |
| Deferred charges and accrued income | 490/1 | €46 | €44 | -€2 | -4.2% |
| Total equity and liabilities | 10/49 | €100,370 | €165,084 | +€64,714 | +64.5% |
| Equity | 10/15 | €76,911 | €123,168 | +€46,257 | +60.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,677 | €21,677 | = | 0.0% |
| Distributable reserves | 133 | €21,677 | €21,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,234 | €98,492 | +€46,257 | +88.6% |
| Amounts payable | 17/49 | €23,459 | €41,916 | +€18,457 | +78.7% |
| Amounts payable within one year | 42/48 | €23,459 | €41,916 | +€18,457 | +78.7% |
| Trade debts | 44 | €2,516 | €21,703 | +€19,187 | +762.7% |
| Suppliers | 440/4 | €2,516 | €21,703 | +€19,187 | +762.7% |
| Taxes, remuneration and social security | 45 | €20,943 | €20,213 | -€730 | -3.5% |
| Taxes | 450/3 | €20,943 | €20,213 | -€730 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,494 | €3,397 | -€2,097 | -38.2% |
| Other operating charges | 640/8 | €417 | €425 | +€9 | +2.1% |
| Non-recurring operating charges | 66A | €116 | €165 | +€49 | +42.2% |
| Gross operating margin | 9900 | €72,446 | €61,038 | -€11,408 | -15.7% |
| Operating profit (loss) | 9901 | €66,420 | €57,051 | -€9,369 | -14.1% |
| Financial income | 75/76B | €628 | €1,980 | +€1,352 | +215.2% |
| Recurring financial income | 75 | €628 | €1,980 | +€1,352 | +215.2% |
| Financial charges | 65/66B | €157 | €58 | -€99 | -63.0% |
| Recurring financial charges | 65 | €157 | €58 | -€99 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €66,890 | €58,972 | -€7,918 | -11.8% |
| Income taxes | 67/77 | €14,656 | €12,715 | -€1,941 | -13.2% |
| Profit (loss) for the period | 9904 | €52,234 | €46,257 | -€5,977 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,234 | €46,257 | -€5,977 | -11.4% |
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 7 October 2026 via checked.be.