Hans De Proft: 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.
Hans De Proft
Largest movements
- Cash +€7,742
up €7,742 (+58.7%), from €13,195 to €20,937
mainly Depreciation (+€5,736) and Other debts (+€4,497)
- Tangible fixed assets -€4,465
down €4,465 (-29.3%), from €15,250 to €10,786
of which Furniture and vehicles: -€3,529
- Receivables within one year -€1,530
down €1,530 (-2.2%), from €68,434 to €66,904
of which Other amounts receivable: -€7,681
- Deferred charges and accrued income +€1,119
up €1,119 (+108%), from €1,034 to €2,153
- Trade debts -€4,952
down €4,952 (-51.7%), from €9,571 to €4,619
- Other debts +€4,497
up €4,497 (+11.0%), from €40,923 to €45,420
- Reserves +€4,008
up €4,008 (+17.2%), from €23,346 to €27,354
- Gross operating margin -€10,905
down €10,905 (-46.2%), from €23,604 to €12,700
- Taxes -€2,310
down €2,310 (-57.4%), from €4,021 to €1,711
- Depreciation +€1,825
up €1,825 (+46.7%), from €3,910 to €5,736
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.
Derived cash bridge
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 | €97,914 | €100,779 | +€2,866 | +2.9% |
| Fixed assets | 21/28 | €15,250 | €10,786 | -€4,465 | -29.3% |
| Tangible fixed assets | 22/27 | €15,250 | €10,786 | -€4,465 | -29.3% |
| Plant, machinery and equipment | 23 | €2,658 | €1,722 | -€936 | -35.2% |
| Furniture and vehicles | 24 | €12,592 | €9,063 | -€3,529 | -28.0% |
| Current assets | 29/58 | €82,664 | €89,994 | +€7,330 | +8.9% |
| Amounts receivable within one year | 40/41 | €68,434 | €66,904 | -€1,530 | -2.2% |
| Trade receivables | 40 | €54,520 | €60,671 | +€6,151 | +11.3% |
| Other amounts receivable | 41 | €13,914 | €6,233 | -€7,681 | -55.2% |
| Cash at bank and in hand | 54/58 | €13,195 | €20,937 | +€7,742 | +58.7% |
| Deferred charges and accrued income | 490/1 | €1,034 | €2,153 | +€1,119 | +108% |
| Total equity and liabilities | 10/49 | €97,914 | €100,779 | +€2,866 | +2.9% |
| Equity | 10/15 | €43,946 | €47,954 | +€4,008 | +9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,346 | €27,354 | +€4,008 | +17.2% |
| Distributable reserves | 133 | €23,346 | €27,354 | +€4,008 | +17.2% |
| Profit (loss) carried forward | 14 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €53,968 | €52,825 | -€1,143 | -2.1% |
| Amounts payable within one year | 42/48 | €53,968 | €52,825 | -€1,143 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €1,250 | €1,250 | = | 0.0% |
| Trade debts | 44 | €9,571 | €4,619 | -€4,952 | -51.7% |
| Suppliers | 440/4 | €9,571 | €4,619 | -€4,952 | -51.7% |
| Taxes, remuneration and social security | 45 | €2,223 | €1,537 | -€687 | -30.9% |
| Taxes | 450/3 | €2,223 | €1,537 | -€687 | -30.9% |
| Other amounts payable | 47/48 | €40,923 | €45,420 | +€4,497 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,910 | €5,736 | +€1,825 | +46.7% |
| Other operating charges | 640/8 | €874 | €786 | -€88 | -10.1% |
| Gross operating margin | 9900 | €23,604 | €12,700 | -€10,905 | -46.2% |
| Operating profit (loss) | 9901 | €18,820 | €6,178 | -€12,642 | -67.2% |
| Financial income | 75/76B | €50 | €2 | -€48 | -96.0% |
| Recurring financial income | 75 | €50 | €2 | -€48 | -96.0% |
| Financial charges | 65/66B | €601 | €461 | -€140 | -23.3% |
| Recurring financial charges | 65 | €601 | €461 | -€140 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €18,269 | €5,719 | -€12,550 | -68.7% |
| Income taxes | 67/77 | €4,021 | €1,711 | -€2,310 | -57.4% |
| Profit (loss) for the period | 9904 | €14,248 | €4,008 | -€10,240 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,248 | €4,008 | -€10,240 | -71.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.