PROCEDO: what changed
PROCEDO
Largest movements
- Cash -€93,083
down €93,083 (-28.3%), from €328,954 to €235,870
mainly Accrued charges and deferred income (-€80,660) and Deferred charges and accrued income (-€67,772)
- Deferred charges and accrued income +€67,772
up €67,772 (+24,644%), from €275 to €68,047
- Receivables within one year +€31,058
up €31,058 (+9.1%), from €341,730 to €372,787
of which Trade receivables: +€41,910
- Financial fixed assets -€6,940
down €6,940 (-45.4%), from €15,280 to €8,340
- Accrued charges and deferred income -€80,660
down €80,660 (-83.1%), from €97,103 to €16,443
- Trade debts +€73,444
up €73,444 (+26.7%), from €275,209 to €348,653
- Profit (loss) carried forward +€8,596
up €8,596 (+3.1%), from €277,039 to €285,635
- Gross operating margin -€6,806
down €6,806, from €4,730 to -€2,076
- Taxes -€1,545
down €1,545 (-30.5%), from €5,059 to €3,514
- Financial income +€747
up €747 (+5.0%), from €14,830 to €15,577
- Financial charges -€591
down €591 (-58.3%), from €1,014 to €423
- Other operating charges +€583
up €583 (+152%), from €384 to €968
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €686,239 | €685,045 | -€1,194 | -0.2% |
| Fixed assets | 21/28 | €15,280 | €8,340 | -€6,940 | -45.4% |
| Financial fixed assets | 28 | €15,280 | €8,340 | -€6,940 | -45.4% |
| Current assets | 29/58 | €670,959 | €676,705 | +€5,746 | +0.9% |
| Amounts receivable within one year | 40/41 | €341,730 | €372,787 | +€31,058 | +9.1% |
| Trade receivables | 40 | €249,045 | €290,956 | +€41,910 | +16.8% |
| Other amounts receivable | 41 | €92,685 | €81,832 | -€10,853 | -11.7% |
| Cash at bank and in hand | 54/58 | €328,954 | €235,870 | -€93,083 | -28.3% |
| Deferred charges and accrued income | 490/1 | €275 | €68,047 | +€67,772 | +24,644% |
| Total equity and liabilities | 10/49 | €686,239 | €685,045 | -€1,194 | -0.2% |
| Equity | 10/15 | €311,353 | €319,949 | +€8,596 | +2.8% |
| Contributions | 10/11 | €20,230 | €20,230 | = | 0.0% |
| Capital | 10 | €20,230 | €20,230 | = | 0.0% |
| Issued capital | 100 | €20,230 | €20,230 | = | 0.0% |
| Reserves | 13 | €14,084 | €14,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,084 | €14,084 | = | 0.0% |
| Legal reserve | 130 | €14,084 | €14,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,039 | €285,635 | +€8,596 | +3.1% |
| Amounts payable | 17/49 | €374,885 | €365,096 | -€9,790 | -2.6% |
| Amounts payable within one year | 42/48 | €277,783 | €348,653 | +€70,870 | +25.5% |
| Trade debts | 44 | €275,209 | €348,653 | +€73,444 | +26.7% |
| Suppliers | 440/4 | €275,209 | €348,653 | +€73,444 | +26.7% |
| Advances received on contracts in progress | 46 | €2,574 | - | -€2,574 | |
| Accrued charges and deferred income | 492/3 | €97,103 | €16,443 | -€80,660 | -83.1% |
| Other operating charges | 640/8 | €384 | €968 | +€583 | +152% |
| Gross operating margin | 9900 | €4,730 | -€2,076 | -€6,806 | |
| Operating profit (loss) | 9901 | €4,346 | -€3,044 | -€7,390 | |
| Financial income | 75/76B | €14,830 | €15,577 | +€747 | +5.0% |
| Recurring financial income | 75 | €14,830 | €15,577 | +€747 | +5.0% |
| Financial charges | 65/66B | €1,014 | €423 | -€591 | -58.3% |
| Recurring financial charges | 65 | €1,014 | €423 | -€591 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €18,162 | €12,111 | -€6,052 | -33.3% |
| Income taxes | 67/77 | €5,059 | €3,514 | -€1,545 | -30.5% |
| Profit (loss) for the period | 9904 | €13,103 | €8,596 | -€4,507 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,103 | €8,596 | -€4,507 | -34.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.