PRO-ACTIFCENTER: 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.
PRO-ACTIFCENTER
Largest movements
- Tangible fixed assets -€890,209
down €890,209 (-87.6%), from €1.0m to €125,794
- Cash +€362,849
up €362,849 (+269.3%), from €134,722 to €497,571
mainly Investment in fixed assets (net) (+€867,388) and Net result for the year (+€148,822)
- Receivables within one year -€58,009
down €58,009 (-46.6%), from €124,404 to €66,394
of which Other amounts receivable: -€50,560
- Debts after one year -€628,564
down €628,564 (-84.7%), from €742,366 to €113,802
- Reserves +€147,989
up €147,989 (+41.7%), from €355,303 to €503,292
- Current portion of long-term debt -€100,469
down €100,469 (-83.4%), from €120,522 to €20,053
- Trade debts -€23,553
down €23,553 (-86.2%), from €27,336 to €3,783
- Tax, wage and social debts +€19,482
up €19,482 (+178.1%), from €10,940 to €30,422
- Depreciation -€102,820
down €102,820 (-81.8%), from €125,641 to €22,821
- Financial income +€84,562
up €84,562 (+629.8%), from €13,426 to €97,988
of which Non-recurring financial income: +€82,485
- Taxes +€57,077
up €57,077 (+589.3%), from €9,685 to €66,762
- Gross operating margin +€28,227
up €28,227 (+12.4%), from €226,851 to €255,078
- Other operating charges +€18,603
up €18,603 (+31.6%), from €58,880 to €77,483
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 | €1,277,049 | €692,082 | -€584,967 | -45.8% |
| Fixed assets | 21/28 | €1,016,150 | €125,941 | -€890,209 | -87.6% |
| Tangible fixed assets | 22/27 | €1,016,003 | €125,794 | -€890,209 | -87.6% |
| Land and buildings | 22 | €338,298 | €88,158 | -€250,140 | -73.9% |
| Plant, machinery and equipment | 23 | €63,819 | €13,192 | -€50,627 | -79.3% |
| Furniture and vehicles | 24 | €232,887 | €24,444 | -€208,443 | -89.5% |
| Leasing and similar rights | 25 | €381,000 | - | -€381,000 | |
| Financial fixed assets | 28 | €147 | €147 | = | 0.0% |
| Current assets | 29/58 | €260,899 | €566,140 | +€305,242 | +117.0% |
| Amounts receivable within one year | 40/41 | €124,404 | €66,394 | -€58,009 | -46.6% |
| Trade receivables | 40 | €73,844 | €66,394 | -€7,449 | -10.1% |
| Other amounts receivable | 41 | €50,560 | - | -€50,560 | |
| Cash at bank and in hand | 54/58 | €134,722 | €497,571 | +€362,849 | +269.3% |
| Deferred charges and accrued income | 490/1 | €1,773 | €2,175 | +€402 | +22.7% |
| Total equity and liabilities | 10/49 | €1,277,049 | €692,082 | -€584,967 | -45.8% |
| Equity | 10/15 | €373,903 | €521,892 | +€147,989 | +39.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €355,303 | €503,292 | +€147,989 | +41.7% |
| Distributable reserves | 133 | €355,303 | €503,292 | +€147,989 | +41.7% |
| Amounts payable | 17/49 | €903,146 | €170,189 | -€732,956 | -81.2% |
| Amounts payable after more than one year | 17 | €742,366 | €113,802 | -€628,564 | -84.7% |
| Financial debts | 170/4 | €742,366 | €113,802 | -€628,564 | -84.7% |
| Amounts payable within one year | 42/48 | €160,780 | €56,388 | -€104,392 | -64.9% |
| Current portion of amounts payable after more than one year | 42 | €120,522 | €20,053 | -€100,469 | -83.4% |
| Trade debts | 44 | €27,336 | €3,783 | -€23,553 | -86.2% |
| Suppliers | 440/4 | €27,336 | €3,783 | -€23,553 | -86.2% |
| Taxes, remuneration and social security | 45 | €10,940 | €30,422 | +€19,482 | +178.1% |
| Taxes | 450/3 | €10,940 | €30,422 | +€19,482 | +178.1% |
| Other amounts payable | 47/48 | €1,982 | €2,130 | +€148 | +7.4% |
| Non-recurring operating income | 76A | - | €175,903 | +€175,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,641 | €22,821 | -€102,820 | -81.8% |
| Other operating charges | 640/8 | €58,880 | €77,483 | +€18,603 | +31.6% |
| Non-recurring operating charges | 66A | €98 | - | -€98 | |
| Gross operating margin | 9900 | €226,851 | €255,078 | +€28,227 | +12.4% |
| Operating profit (loss) | 9901 | €42,231 | €154,774 | +€112,543 | +266.5% |
| Financial income | 75/76B | €13,426 | €97,988 | +€84,562 | +629.8% |
| Recurring financial income | 75 | €121 | €2,197 | +€2,077 | +1722.6% |
| Non-recurring financial income | 76B | €13,306 | €95,791 | +€82,485 | +619.9% |
| Financial charges | 65/66B | €26,573 | €37,178 | +€10,604 | +39.9% |
| Recurring financial charges | 65 | €26,573 | €37,178 | +€10,604 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €29,084 | €215,585 | +€186,500 | +641.2% |
| Income taxes | 67/77 | €9,685 | €66,762 | +€57,077 | +589.3% |
| Profit (loss) for the period | 9904 | €19,399 | €148,822 | +€129,423 | +667.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,399 | €148,822 | +€129,423 | +667.2% |
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 6 October 2026 via checked.be.