PROCONSTRUCTION: what changed
PROCONSTRUCTION
Largest movements
- Tangible fixed assets +€5,705
up €5,705 (+57.5%), from €9,918 to €15,623
of which Furniture and vehicles: +€6,652
- Deferred charges and accrued income +€4,176
up €4,176 (+178%), from €2,346 to €6,522
- Cash -€3,127
down €3,127 (-38.8%), from €8,061 to €4,934
mainly Investment in fixed assets (net) (-€12,581) and Deferred charges and accrued income (-€4,176)
- Tax, wage and social debts +€3,155
up €3,155 (+71.0%), from €4,441 to €7,596
- Other debts +€1,755
up €1,755 (+18.5%), from €9,466 to €11,222
- Profit (loss) carried forward +€1,330
up €1,330 (+3.3%), from €40,088 to €41,418
- Trade debts +€1,117
up €1,117 (+41.7%), from €2,677 to €3,794
- Other operating charges +€7,017
up €7,017 (+293%), from €2,391 to €9,407
- Gross operating margin -€1,099
down €1,099 (-4.7%), from €23,362 to €22,263
- Depreciation -€720
down €720 (-9.5%), from €7,596 to €6,876
- Taxes -€500
down €500 (-11.9%), from €4,212 to €3,712
- Financial charges +€430
up €430 (+394%), from €109 to €539
Change in the result, 31-12-2024 to 31-12-2025
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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 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 | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,133 | €84,490 | +€7,357 | +9.5% |
| Fixed assets | 21/28 | €9,918 | €15,623 | +€5,705 | +57.5% |
| Tangible fixed assets | 22/27 | €9,918 | €15,623 | +€5,705 | +57.5% |
| Plant, machinery and equipment | 23 | €1,359 | €412 | -€947 | -69.7% |
| Furniture and vehicles | 24 | €8,559 | €15,211 | +€6,652 | +77.7% |
| Current assets | 29/58 | €67,215 | €68,867 | +€1,652 | +2.5% |
| Amounts receivable within one year | 40/41 | €56,808 | €57,411 | +€603 | +1.1% |
| Trade receivables | 40 | €52,430 | €55,168 | +€2,738 | +5.2% |
| Other amounts receivable | 41 | €4,378 | €2,243 | -€2,135 | -48.8% |
| Cash at bank and in hand | 54/58 | €8,061 | €4,934 | -€3,127 | -38.8% |
| Deferred charges and accrued income | 490/1 | €2,346 | €6,522 | +€4,176 | +178% |
| Total equity and liabilities | 10/49 | €77,133 | €84,490 | +€7,357 | +9.5% |
| Equity | 10/15 | €60,548 | €61,878 | +€1,330 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €40,088 | €41,418 | +€1,330 | +3.3% |
| Amounts payable | 17/49 | €16,585 | €22,612 | +€6,027 | +36.3% |
| Amounts payable within one year | 42/48 | €16,585 | €22,612 | +€6,027 | +36.3% |
| Trade debts | 44 | €2,677 | €3,794 | +€1,117 | +41.7% |
| Suppliers | 440/4 | €2,677 | €3,794 | +€1,117 | +41.7% |
| Taxes, remuneration and social security | 45 | €4,441 | €7,596 | +€3,155 | +71.0% |
| Taxes | 450/3 | €4,441 | €7,596 | +€3,155 | +71.0% |
| Other amounts payable | 47/48 | €9,466 | €11,222 | +€1,755 | +18.5% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,596 | €6,876 | -€720 | -9.5% |
| Other operating charges | 640/8 | €2,391 | €9,407 | +€7,017 | +293% |
| Gross operating margin | 9900 | €23,362 | €22,263 | -€1,099 | -4.7% |
| Operating profit (loss) | 9901 | €12,989 | €5,580 | -€7,409 | -57.0% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €109 | €539 | +€430 | +394% |
| Recurring financial charges | 65 | €109 | €539 | +€430 | +394% |
| Profit (loss) for the period before taxes | 9903 | €12,887 | €5,041 | -€7,846 | -60.9% |
| Income taxes | 67/77 | €4,212 | €3,712 | -€500 | -11.9% |
| Profit (loss) for the period | 9904 | €8,675 | €1,330 | -€7,346 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,675 | €1,330 | -€7,346 | -84.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.