PROSESO: 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.
PROSESO
Largest movements
- Receivables within one year +€69,747
up €69,747 (+89.6%), from €77,862 to €147,608
of which Trade receivables: +€69,661
- Cash +€11,926
up €11,926 (+386.6%), from €3,085 to €15,011
mainly Trade debts (+€86,057) and Other debts (+€9,107)
- Stocks and contracts +€11,050
up €11,050 (+1473.3%), from €750 to €11,800
- Tangible fixed assets -€7,053
down €7,053 (-46.1%), from €15,291 to €8,237
- Trade debts +€86,057
up €86,057 (+300.0%), from €28,688 to €114,745
- Tax, wage and social debts -€12,782
down €12,782 (-50.4%), from €25,345 to €12,563
of which Remuneration and social security: -€6,476
- Other debts +€9,107
up €9,107 (+45.8%), from €19,899 to €29,007
- Reserves +€3,286
up €3,286 (+14.6%), from €22,555 to €25,841
- Gross operating margin -€34,732
down €34,732 (-54.4%), from €63,827 to €29,095
- Staff costs -€13,368
down €13,368 (-49.0%), from €27,302 to €13,934
- Taxes -€5,228
down €5,228 (-67.4%), from €7,753 to €2,525
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 | €96,987 | €182,657 | +€85,669 | +88.3% |
| Fixed assets | 21/28 | €15,291 | €8,237 | -€7,053 | -46.1% |
| Tangible fixed assets | 22/27 | €15,291 | €8,237 | -€7,053 | -46.1% |
| Furniture and vehicles | 24 | €15,291 | €8,237 | -€7,053 | -46.1% |
| Current assets | 29/58 | €81,697 | €174,419 | +€92,723 | +113.5% |
| Stocks and contracts in progress | 3 | €750 | €11,800 | +€11,050 | +1473.3% |
| Stocks | 30/36 | €750 | €11,800 | +€11,050 | +1473.3% |
| Amounts receivable within one year | 40/41 | €77,862 | €147,608 | +€69,747 | +89.6% |
| Trade receivables | 40 | €77,862 | €147,522 | +€69,661 | +89.5% |
| Other amounts receivable | 41 | - | €86 | +€86 | |
| Cash at bank and in hand | 54/58 | €3,085 | €15,011 | +€11,926 | +386.6% |
| Total equity and liabilities | 10/49 | €96,987 | €182,657 | +€85,669 | +88.3% |
| Equity | 10/15 | €23,055 | €26,341 | +€3,286 | +14.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €22,555 | €25,841 | +€3,286 | +14.6% |
| Distributable reserves | 133 | €22,555 | €25,841 | +€3,286 | +14.6% |
| Amounts payable | 17/49 | €73,933 | €156,316 | +€82,383 | +111.4% |
| Amounts payable within one year | 42/48 | €73,933 | €156,316 | +€82,383 | +111.4% |
| Trade debts | 44 | €28,688 | €114,745 | +€86,057 | +300.0% |
| Suppliers | 440/4 | €28,688 | €114,745 | +€86,057 | +300.0% |
| Taxes, remuneration and social security | 45 | €25,345 | €12,563 | -€12,782 | -50.4% |
| Taxes | 450/3 | €16,862 | €10,556 | -€6,306 | -37.4% |
| Remuneration and social security | 454/9 | €8,483 | €2,007 | -€6,476 | -76.3% |
| Other amounts payable | 47/48 | €19,899 | €29,007 | +€9,107 | +45.8% |
| Remuneration, social security and pensions | 62 | €27,302 | €13,934 | -€13,368 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,762 | €7,790 | +€28 | +0.4% |
| Other operating charges | 640/8 | €995 | €1,136 | +€141 | +14.1% |
| Gross operating margin | 9900 | €63,827 | €29,095 | -€34,732 | -54.4% |
| Operating profit (loss) | 9901 | €27,767 | €6,235 | -€21,532 | -77.5% |
| Financial income | 75/76B | €2 | €20 | +€18 | +793.3% |
| Recurring financial income | 75 | €2 | €20 | +€18 | +793.3% |
| Financial charges | 65/66B | €232 | €444 | +€211 | +91.1% |
| Recurring financial charges | 65 | €232 | €444 | +€211 | +91.1% |
| Profit (loss) for the period before taxes | 9903 | €27,538 | €5,812 | -€21,726 | -78.9% |
| Income taxes | 67/77 | €7,753 | €2,525 | -€5,228 | -67.4% |
| Profit (loss) for the period | 9904 | €19,784 | €3,286 | -€16,498 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,784 | €3,286 | -€16,498 | -83.4% |
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.