PROCHIVA: 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.
PROCHIVA
Largest movements
- Cash -€35,687
down €35,687 (-30.2%), from €118,297 to €82,611
mainly Debts after one year (-€40,436) and Net result for the year (-€9,236)
- Tangible fixed assets -€14,730
down €14,730 (-10.0%), from €146,704 to €131,974
of which Furniture and vehicles: -€13,049
- Receivables within one year -€3,803
down €3,803 (-39.9%), from €9,541 to €5,738
of which Other amounts receivable: -€3,589
- Debts after one year -€40,436
down €40,436 (-54.8%), from €73,803 to €33,366
- Reserves -€9,236
down €9,236 (-5.0%), from €185,708 to €176,473
- Staff costs -€9,548
down €9,548, from €9,283 to -€266
- Gross operating margin +€2,147
up €2,147 (+13.7%), from €15,716 to €17,863
- Depreciation +€1,506
up €1,506 (+6.9%), from €21,717 to €23,223
- Financial income -€1,423
down €1,423 (-99.6%), from €1,428 to €5
- Other operating charges +€721
up €721 (+28.5%), from €2,534 to €3,255
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.
Derived cash bridge
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 | €274,927 | €222,451 | -€52,476 | -19.1% |
| Fixed assets | 21/28 | €146,704 | €131,974 | -€14,730 | -10.0% |
| Tangible fixed assets | 22/27 | €146,704 | €131,974 | -€14,730 | -10.0% |
| Land and buildings | 22 | €95,712 | €90,867 | -€4,845 | -5.1% |
| Plant, machinery and equipment | 23 | €16,911 | €20,076 | +€3,165 | +18.7% |
| Furniture and vehicles | 24 | €34,081 | €21,032 | -€13,049 | -38.3% |
| Current assets | 29/58 | €128,223 | €90,477 | -€37,746 | -29.4% |
| Amounts receivable within one year | 40/41 | €9,541 | €5,738 | -€3,803 | -39.9% |
| Trade receivables | 40 | €214 | €0 | -€214 | -100% |
| Other amounts receivable | 41 | €9,327 | €5,738 | -€3,589 | -38.5% |
| Cash at bank and in hand | 54/58 | €118,297 | €82,611 | -€35,687 | -30.2% |
| Deferred charges and accrued income | 490/1 | €385 | €2,128 | +€1,743 | +453% |
| Total equity and liabilities | 10/49 | €274,927 | €222,451 | -€52,476 | -19.1% |
| Equity | 10/15 | €198,108 | €188,873 | -€9,236 | -4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €185,708 | €176,473 | -€9,236 | -5.0% |
| Distributable reserves | 133 | €185,708 | €176,473 | -€9,236 | -5.0% |
| Amounts payable | 17/49 | €76,818 | €33,578 | -€43,240 | -56.3% |
| Amounts payable after more than one year | 17 | €73,803 | €33,366 | -€40,436 | -54.8% |
| Financial debts | 170/4 | €73,803 | €33,366 | -€40,436 | -54.8% |
| Amounts payable within one year | 42/48 | €3,016 | €212 | -€2,804 | -93.0% |
| Current portion of amounts payable after more than one year | 42 | €2,050 | €0 | -€2,050 | -100% |
| Trade debts | 44 | - | €212 | +€212 | |
| Suppliers | 440/4 | - | €212 | +€212 | |
| Taxes, remuneration and social security | 45 | €965 | €0 | -€965 | -100% |
| Taxes | 450/3 | €965 | €0 | -€965 | -100% |
| Remuneration, social security and pensions | 62 | €9,283 | -€266 | -€9,548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,717 | €23,223 | +€1,506 | +6.9% |
| Other operating charges | 640/8 | €2,534 | €3,255 | +€721 | +28.5% |
| Non-recurring operating charges | 66A | - | €424 | +€424 | |
| Gross operating margin | 9900 | €15,716 | €17,863 | +€2,147 | +13.7% |
| Operating profit (loss) | 9901 | -€17,818 | -€8,773 | +€9,044 | +50.8% |
| Financial income | 75/76B | €1,428 | €5 | -€1,423 | -99.6% |
| Recurring financial income | 75 | €1,428 | €5 | -€1,423 | -99.6% |
| Financial charges | 65/66B | €437 | €468 | +€31 | +7.1% |
| Recurring financial charges | 65 | €437 | €468 | +€31 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,826 | -€9,236 | +€7,591 | +45.1% |
| Income taxes | 67/77 | €262 | €0 | -€262 | -100% |
| Profit (loss) for the period | 9904 | -€17,088 | -€9,236 | +€7,852 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,088 | -€9,236 | +€7,852 | +46.0% |
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 21 October 2026 via checked.be.