PROSERCK: 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.
PROSERCK
Largest movements
- Cash -€12,141
down €12,141 (-21.5%), from €56,568 to €44,427
mainly Other debts (-€22,575) and Current portion of long-term debt (-€3,288)
- Deferred charges and accrued income -€2,926
down €2,926 (-90.5%), from €3,232 to €306
- Tangible fixed assets -€1,971
down €1,971 (-12.2%), from €16,197 to €14,225
- Receivables within one year -€1,968
down €1,968 (-16.5%), from €11,925 to €9,956
of which Trade receivables: -€1,968
- Other debts -€22,575
down €22,575 (-40.9%), from €55,204 to €32,629
- Trade debts +€4,841
up €4,841 (+1962.0%), from €247 to €5,088
- Current portion of long-term debt -€3,288
down €3,288 (-81.2%), from €4,047 to €759
- Tax, wage and social debts +€2,658
up €2,658 (+48.0%), from €5,540 to €8,198
- Gross operating margin -€14,881
down €14,881 (-81.4%), from €18,282 to €3,401
- Taxes -€2,756
down €2,756 (-63.1%), from €4,369 to €1,613
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges -€284
down €284 (-45.9%), from €618 to €334
- Financial income -€265
down €265 (-100.0%), from €265 to €0
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 | €88,243 | €69,362 | -€18,881 | -21.4% |
| Fixed assets | 21/28 | €16,197 | €14,225 | -€1,971 | -12.2% |
| Tangible fixed assets | 22/27 | €16,197 | €14,225 | -€1,971 | -12.2% |
| Land and buildings | 22 | €11,821 | €10,957 | -€864 | -7.3% |
| Plant, machinery and equipment | 23 | €700 | €250 | -€450 | -64.2% |
| Furniture and vehicles | 24 | €2,652 | €2,269 | -€384 | -14.5% |
| Other tangible fixed assets | 26 | €1,023 | €750 | -€274 | -26.7% |
| Current assets | 29/58 | €72,046 | €55,136 | -€16,910 | -23.5% |
| Stocks and contracts in progress | 3 | €322 | €448 | +€126 | +39.2% |
| Stocks | 30/36 | €322 | €448 | +€126 | +39.2% |
| Amounts receivable within one year | 40/41 | €11,925 | €9,956 | -€1,968 | -16.5% |
| Trade receivables | 40 | €11,925 | €9,956 | -€1,968 | -16.5% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €56,568 | €44,427 | -€12,141 | -21.5% |
| Deferred charges and accrued income | 490/1 | €3,232 | €306 | -€2,926 | -90.5% |
| Total equity and liabilities | 10/49 | €88,243 | €69,362 | -€18,881 | -21.4% |
| Equity | 10/15 | €23,205 | €22,687 | -€518 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,410 | €22,410 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,550 | €20,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,805 | -€18,323 | -€518 | -2.9% |
| Amounts payable | 17/49 | €65,038 | €46,674 | -€18,364 | -28.2% |
| Amounts payable within one year | 42/48 | €65,038 | €46,674 | -€18,364 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €4,047 | €759 | -€3,288 | -81.2% |
| Trade debts | 44 | €247 | €5,088 | +€4,841 | +1962.0% |
| Suppliers | 440/4 | €247 | €5,088 | +€4,841 | +1962.0% |
| Taxes, remuneration and social security | 45 | €5,540 | €8,198 | +€2,658 | +48.0% |
| Taxes | 450/3 | €5,540 | €8,198 | +€2,658 | +48.0% |
| Other amounts payable | 47/48 | €55,204 | €32,629 | -€22,575 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,159 | €1,971 | -€188 | -8.7% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €18,282 | €3,401 | -€14,881 | -81.4% |
| Operating profit (loss) | 9901 | €15,736 | €1,430 | -€14,306 | -90.9% |
| Financial income | 75/76B | €265 | €0 | -€265 | -100.0% |
| Recurring financial income | 75 | €265 | €0 | -€265 | -100.0% |
| Financial charges | 65/66B | €618 | €334 | -€284 | -45.9% |
| Recurring financial charges | 65 | €618 | €334 | -€284 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €15,383 | €1,095 | -€14,287 | -92.9% |
| Income taxes | 67/77 | €4,369 | €1,613 | -€2,756 | -63.1% |
| Profit (loss) for the period | 9904 | €11,013 | -€518 | -€11,531 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,013 | -€518 | -€11,531 |
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 11 October 2026 via checked.be.