Proscaff: 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.
Proscaff
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+154.2%), from €870,413 to €2.2m
of which Plant, machinery and equipment: +€1.0m
- Cash +€407,100
up €407,100 (+64.3%), from €633,515 to €1.0m
mainly Net result for the year (+€1.1m) and Debts after one year (+€719,278)
- Receivables within one year +€212,610
up €212,610 (+28.3%), from €751,587 to €964,197
of which Trade receivables: +€258,714
- Deferred charges and accrued income +€61,428
up €61,428 (+169.3%), from €36,279 to €97,707
- Debts after one year +€719,278
up €719,278 (+1532.7%), from €46,929 to €766,207
- Reserves +€631,586
up €631,586 (+51.5%), from €1.2m to €1.9m
- Trade debts +€509,632
up €509,632 (+121.6%), from €419,246 to €928,878
- Other debts +€295,246
up €295,246 (+116417.5%), from €254 to €295,500
- Tax, wage and social debts -€229,118
down €229,118 (-67.5%), from €339,639 to €110,521
of which Taxes: -€245,343
- Gross operating margin +€544,879
up €544,879 (+35.6%), from €1.5m to €2.1m
- Depreciation +€257,307
up €257,307 (+207.6%), from €123,935 to €381,242
- Staff costs +€147,536
up €147,536 (+207.4%), from €71,136 to €218,672
- Financial charges +€28,533
up €28,533 (+174.2%), from €16,376 to €44,909
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 | €2,295,315 | €4,316,565 | +€2.0m | +88.1% |
| Fixed assets | 21/28 | €873,934 | €2,214,046 | +€1.3m | +153.3% |
| Intangible fixed assets | 21 | €3,521 | €1,671 | -€1,850 | -52.5% |
| Tangible fixed assets | 22/27 | €870,413 | €2,212,375 | +€1.3m | +154.2% |
| Plant, machinery and equipment | 23 | €729,573 | €1,773,960 | +€1.0m | +143.2% |
| Furniture and vehicles | 24 | €137,864 | €141,825 | +€3,961 | +2.9% |
| Leasing and similar rights | 25 | - | €294,224 | +€294,224 | |
| Other tangible fixed assets | 26 | €2,976 | €2,366 | -€610 | -20.5% |
| Current assets | 29/58 | €1,421,382 | €2,102,519 | +€681,138 | +47.9% |
| Amounts receivable within one year | 40/41 | €751,587 | €964,197 | +€212,610 | +28.3% |
| Trade receivables | 40 | €699,092 | €957,807 | +€258,714 | +37.0% |
| Other amounts receivable | 41 | €52,495 | €6,390 | -€46,105 | -87.8% |
| Cash at bank and in hand | 54/58 | €633,515 | €1,040,615 | +€407,100 | +64.3% |
| Deferred charges and accrued income | 490/1 | €36,279 | €97,707 | +€61,428 | +169.3% |
| Total equity and liabilities | 10/49 | €2,295,315 | €4,316,565 | +€2.0m | +88.1% |
| Equity | 10/15 | €1,230,068 | €1,861,655 | +€631,586 | +51.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,227,568 | €1,859,155 | +€631,586 | +51.5% |
| Distributable reserves | 133 | €1,227,568 | €1,859,155 | +€631,586 | +51.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,065,247 | €2,454,911 | +€1.4m | +130.5% |
| Amounts payable after more than one year | 17 | €46,929 | €766,207 | +€719,278 | +1532.7% |
| Financial debts | 170/4 | €46,929 | €766,207 | +€719,278 | +1532.7% |
| Amounts payable within one year | 42/48 | €972,310 | €1,611,210 | +€638,900 | +65.7% |
| Current portion of amounts payable after more than one year | 42 | €213,171 | €276,311 | +€63,140 | +29.6% |
| Trade debts | 44 | €419,246 | €928,878 | +€509,632 | +121.6% |
| Suppliers | 440/4 | €419,246 | €928,878 | +€509,632 | +121.6% |
| Taxes, remuneration and social security | 45 | €339,639 | €110,521 | -€229,118 | -67.5% |
| Taxes | 450/3 | €335,073 | €89,730 | -€245,343 | -73.2% |
| Remuneration and social security | 454/9 | €4,566 | €20,791 | +€16,225 | +355.3% |
| Other amounts payable | 47/48 | €254 | €295,500 | +€295,246 | +116417.5% |
| Accrued charges and deferred income | 492/3 | €46,008 | €77,494 | +€31,486 | +68.4% |
| Remuneration, social security and pensions | 62 | €71,136 | €218,672 | +€147,536 | +207.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,935 | €381,242 | +€257,307 | +207.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,953 | €0 | -€13,953 | -100.0% |
| Other operating charges | 640/8 | €10,045 | €7,750 | -€2,295 | -22.8% |
| Gross operating margin | 9900 | €1,530,688 | €2,075,567 | +€544,879 | +35.6% |
| Operating profit (loss) | 9901 | €1,311,619 | €1,467,903 | +€156,284 | +11.9% |
| Financial income | 75/76B | €5,620 | €731 | -€4,890 | -87.0% |
| Recurring financial income | 75 | €5,620 | €731 | -€4,890 | -87.0% |
| Financial charges | 65/66B | €16,376 | €44,909 | +€28,533 | +174.2% |
| Recurring financial charges | 65 | €16,376 | €44,909 | +€28,533 | +174.2% |
| Profit (loss) for the period before taxes | 9903 | €1,300,864 | €1,423,725 | +€122,861 | +9.4% |
| Income taxes | 67/77 | €307,477 | €316,638 | +€9,161 | +3.0% |
| Profit (loss) for the period | 9904 | €993,387 | €1,107,086 | +€113,700 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €993,387 | €1,107,086 | +€113,700 | +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 3 October 2026 via checked.be.