SB PROCONCEPT: 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.
SB PROCONCEPT
Largest movements
- Receivables within one year +€2,810
up €2,810 (+4.5%), from €63,094 to €65,904
of which Trade receivables: +€2,930
- Tangible fixed assets +€798
up €798 (+817.5%), from €98 to €896
of which Furniture and vehicles: +€896
- Other debts +€49,608
up €49,608 (+71.5%), from €69,414 to €119,022
- Profit (loss) carried forward -€24,967
down €24,967 (-48.5%), from -€51,430 to -€76,397
- Trade debts -€21,904
down €21,904 (-88.1%), from €24,872 to €2,968
- Gross operating margin -€35,990
down €35,990, from €12,899 to -€23,091
- Other operating charges +€678
up €678 (+108.3%), from €626 to €1,304
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,066 | €73,038 | +€2,972 | +4.2% |
| Fixed assets | 21/28 | €98 | €896 | +€798 | +817.5% |
| Tangible fixed assets | 22/27 | €98 | €896 | +€798 | +817.5% |
| Plant, machinery and equipment | 23 | €98 | - | -€98 | |
| Furniture and vehicles | 24 | - | €896 | +€896 | |
| Current assets | 29/58 | €69,968 | €72,142 | +€2,174 | +3.1% |
| Stocks and contracts in progress | 3 | €6,200 | €6,200 | = | 0.0% |
| Stocks | 30/36 | €6,200 | €6,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,094 | €65,904 | +€2,810 | +4.5% |
| Trade receivables | 40 | €62,065 | €64,995 | +€2,930 | +4.7% |
| Other amounts receivable | 41 | €1,029 | €909 | -€120 | -11.6% |
| Current investments | 50/53 | €674 | €38 | -€636 | -94.3% |
| Total equity and liabilities | 10/49 | €70,066 | €73,038 | +€2,972 | +4.2% |
| Equity | 10/15 | -€24,220 | -€49,187 | -€24,967 | -103.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,610 | €8,610 | = | 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% |
| Tax-exempt reserves | 132 | €6,750 | €6,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,430 | -€76,397 | -€24,967 | -48.5% |
| Amounts payable | 17/49 | €94,286 | €122,225 | +€27,939 | +29.6% |
| Amounts payable within one year | 42/48 | €94,286 | €122,225 | +€27,939 | +29.6% |
| Trade debts | 44 | €24,872 | €2,968 | -€21,904 | -88.1% |
| Suppliers | 440/4 | €24,872 | €2,968 | -€21,904 | -88.1% |
| Taxes, remuneration and social security | 45 | - | €235 | +€235 | |
| Taxes | 450/3 | - | €235 | +€235 | |
| Other amounts payable | 47/48 | €69,414 | €119,022 | +€49,608 | +71.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €321 | +€64 | +24.8% |
| Other operating charges | 640/8 | €626 | €1,304 | +€678 | +108.3% |
| Gross operating margin | 9900 | €12,899 | -€23,091 | -€35,990 | |
| Operating profit (loss) | 9901 | €12,015 | -€24,717 | -€36,732 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €119 | €254 | +€135 | +113.6% |
| Recurring financial charges | 65 | €119 | €254 | +€135 | +113.6% |
| Profit (loss) for the period before taxes | 9903 | €11,896 | -€24,967 | -€36,863 | |
| Profit (loss) for the period | 9904 | €11,896 | -€24,967 | -€36,863 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,896 | -€24,967 | -€36,863 |
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 10 October 2026 via checked.be.