2ProPulse: 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.
2ProPulse
Largest movements
- Receivables within one year +€137,262
up €137,262 (+233.1%), from €58,877 to €196,139
of which Other amounts receivable: +€84,509
- Cash -€24,238
down €24,238 (-49.5%), from €48,940 to €24,702
mainly Receivables within one year (-€137,262) and Investment in fixed assets (net) (-€3,494)
- Reserves +€90,049
up €90,049 (+67.3%), from €133,734 to €223,782
- Trade debts +€17,704
up €17,704 (+52.6%), from €33,656 to €51,360
- Current portion of long-term debt +€5,094
new in 2024: €5,094
- Gross operating margin +€20,458
up €20,458 (+18.5%), from €110,299 to €130,756
- Taxes +€5,391
up €5,391 (+17.4%), from €30,982 to €36,372
- Financial income -€3,625
down €3,625 (-93.8%), from €3,864 to €238
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,867 | €315,367 | +€113,500 | +56.2% |
| Fixed assets | 21/28 | €5,583 | €6,787 | +€1,204 | +21.6% |
| Tangible fixed assets | 22/27 | €5,583 | €6,787 | +€1,204 | +21.6% |
| Plant, machinery and equipment | 23 | €1,528 | €3,015 | +€1,487 | +97.3% |
| Furniture and vehicles | 24 | €3,622 | €3,517 | -€105 | -2.9% |
| Other tangible fixed assets | 26 | €434 | €255 | -€178 | -41.1% |
| Current assets | 29/58 | €196,284 | €308,580 | +€112,296 | +57.2% |
| Amounts receivable after more than one year | 29 | €85,530 | €85,530 | = | 0.0% |
| Other amounts receivable | 291 | €85,530 | €85,530 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,877 | €196,139 | +€137,262 | +233.1% |
| Trade receivables | 40 | €42,245 | €94,998 | +€52,753 | +124.9% |
| Other amounts receivable | 41 | €16,631 | €101,141 | +€84,509 | +508.1% |
| Cash at bank and in hand | 54/58 | €48,940 | €24,702 | -€24,238 | -49.5% |
| Deferred charges and accrued income | 490/1 | €2,937 | €2,209 | -€728 | -24.8% |
| Total equity and liabilities | 10/49 | €201,867 | €315,367 | +€113,500 | +56.2% |
| Equity | 10/15 | €156,434 | €246,482 | +€90,049 | +57.6% |
| Contributions | 10/11 | €22,700 | €22,700 | = | 0.0% |
| Reserves | 13 | €133,734 | €223,782 | +€90,049 | +67.3% |
| Distributable reserves | 133 | €133,734 | €223,782 | +€90,049 | +67.3% |
| Amounts payable | 17/49 | €45,433 | €68,885 | +€23,451 | +51.6% |
| Amounts payable within one year | 42/48 | €45,433 | €68,844 | +€23,411 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,094 | +€5,094 | |
| Trade debts | 44 | €33,656 | €51,360 | +€17,704 | +52.6% |
| Suppliers | 440/4 | €33,656 | €51,360 | +€17,704 | +52.6% |
| Taxes, remuneration and social security | 45 | €11,777 | €12,390 | +€613 | +5.2% |
| Taxes | 450/3 | €8,802 | €12,390 | +€3,588 | +40.8% |
| Remuneration and social security | 454/9 | €2,975 | €0 | -€2,975 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Remuneration, social security and pensions | 62 | €106 | - | -€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €2,290 | +€687 | +42.8% |
| Other operating charges | 640/8 | €559 | €172 | -€387 | -69.2% |
| Gross operating margin | 9900 | €110,299 | €130,756 | +€20,458 | +18.5% |
| Operating profit (loss) | 9901 | €108,029 | €128,294 | +€20,264 | +18.8% |
| Financial income | 75/76B | €3,864 | €238 | -€3,625 | -93.8% |
| Recurring financial income | 75 | €3,864 | €238 | -€3,625 | -93.8% |
| Financial charges | 65/66B | €846 | €2,111 | +€1,264 | +149.4% |
| Recurring financial charges | 65 | €846 | €2,111 | +€1,264 | +149.4% |
| Profit (loss) for the period before taxes | 9903 | €111,047 | €126,421 | +€15,374 | +13.8% |
| Income taxes | 67/77 | €30,982 | €36,372 | +€5,391 | +17.4% |
| Profit (loss) for the period | 9904 | €80,065 | €90,049 | +€9,984 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,065 | €90,049 | +€9,984 | +12.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.