PRO’ACTIV BUILT CONSULTING: 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.
PRO’ACTIV BUILT CONSULTING
Largest movements
- Cash -€177,782
down €177,782 (-98.3%), from €180,827 to €3,044
mainly Investment in fixed assets (net) (-€225,953) and Other debts (-€65,140)
- Tangible fixed assets +€175,745
up €175,745 (+52.0%), from €337,733 to €513,478
of which Furniture and vehicles: +€204,361
- Receivables within one year -€20,226
down €20,226 (-49.6%), from €40,814 to €20,588
of which Trade receivables: -€21,287
- Receivables after one year +€8,173
up €8,173 (+4.0%), from €205,002 to €213,175
- Debts after one year +€98,990
up €98,990 (+22.7%), from €436,067 to €535,058
- Other debts -€65,140
down €65,140 (-42.1%), from €154,569 to €89,429
- Short-term financial debts -€50,000
no longer reported in 2024 (was €50,000)
- Tax, wage and social debts -€40,342
no longer reported in 2024 (was €40,342)
- Trade debts +€29,886
up €29,886 (+283%), from €10,548 to €40,434
- Gross operating margin -€138,918
down €138,918 (-74.4%), from €186,804 to €47,886
- Taxes -€25,033
down €25,033 (-90.0%), from €27,813 to €2,779
- Depreciation +€16,591
up €16,591 (+49.4%), from €33,617 to €50,207
- Financial charges +€6,601
up €6,601 (+49.5%), from €13,334 to €19,935
- Other operating charges +€5,675
up €5,675 (+82.0%), from €6,920 to €12,596
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 | €787,521 | €775,712 | -€11,809 | -1.5% |
| Fixed assets | 21/28 | €359,109 | €534,854 | +€175,745 | +48.9% |
| Tangible fixed assets | 22/27 | €337,733 | €513,478 | +€175,745 | +52.0% |
| Land and buildings | 22 | €26,584 | €21,819 | -€4,765 | -17.9% |
| Furniture and vehicles | 24 | €20,266 | €224,627 | +€204,361 | +1,008% |
| Other tangible fixed assets | 26 | €290,883 | €267,032 | -€23,850 | -8.2% |
| Financial fixed assets | 28 | €21,376 | €21,376 | = | 0.0% |
| Current assets | 29/58 | €428,412 | €240,858 | -€187,554 | -43.8% |
| Amounts receivable after more than one year | 29 | €205,002 | €213,175 | +€8,173 | +4.0% |
| Other amounts receivable | 291 | €205,002 | €213,175 | +€8,173 | +4.0% |
| Amounts receivable within one year | 40/41 | €40,814 | €20,588 | -€20,226 | -49.6% |
| Trade receivables | 40 | €34,755 | €13,468 | -€21,287 | -61.2% |
| Other amounts receivable | 41 | €6,059 | €7,120 | +€1,061 | +17.5% |
| Cash at bank and in hand | 54/58 | €180,827 | €3,044 | -€177,782 | -98.3% |
| Deferred charges and accrued income | 490/1 | €1,770 | €4,051 | +€2,281 | +129% |
| Total equity and liabilities | 10/49 | €787,521 | €775,712 | -€11,809 | -1.5% |
| Equity | 10/15 | €61,075 | €39,662 | -€21,413 | -35.1% |
| Contributions | 10/11 | €261 | €261 | = | 0.0% |
| Reserves | 13 | €60,575 | €68,344 | +€7,769 | +12.8% |
| Tax-exempt reserves | 132 | - | €7,769 | +€7,769 | |
| Distributable reserves | 133 | €60,575 | €60,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | €239 | -€28,944 | -€29,182 | |
| Provisions and deferred taxes | 16 | - | €2,590 | +€2,590 | |
| Deferred taxes | 168 | - | €2,590 | +€2,590 | |
| Amounts payable | 17/49 | €726,446 | €733,460 | +€7,014 | +1.0% |
| Amounts payable after more than one year | 17 | €436,067 | €535,058 | +€98,990 | +22.7% |
| Financial debts | 170/4 | €436,067 | €535,058 | +€98,990 | +22.7% |
| Amounts payable within one year | 42/48 | €290,379 | €198,402 | -€91,976 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €34,919 | €63,902 | +€28,983 | +83.0% |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Credit institutions | 430/8 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €10,548 | €40,434 | +€29,886 | +283% |
| Suppliers | 440/4 | €10,548 | €40,434 | +€29,886 | +283% |
| Advances received on contracts in progress | 46 | - | €4,637 | +€4,637 | |
| Taxes, remuneration and social security | 45 | €40,342 | - | -€40,342 | |
| Taxes | 450/3 | €40,342 | - | -€40,342 | |
| Other amounts payable | 47/48 | €154,569 | €89,429 | -€65,140 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,617 | €50,207 | +€16,591 | +49.4% |
| Other operating charges | 640/8 | €6,920 | €12,596 | +€5,675 | +82.0% |
| Non-recurring operating charges | 66A | €51,606 | €661 | -€50,946 | -98.7% |
| Gross operating margin | 9900 | €186,804 | €47,886 | -€138,918 | -74.4% |
| Operating profit (loss) | 9901 | €94,660 | -€15,578 | -€110,238 | |
| Financial income | 75/76B | €7,861 | €8,184 | +€323 | +4.1% |
| Recurring financial income | 75 | €7,861 | €8,184 | +€323 | +4.1% |
| Financial charges | 65/66B | €13,334 | €19,935 | +€6,601 | +49.5% |
| Recurring financial charges | 65 | €13,334 | €19,935 | +€6,601 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €89,188 | -€27,329 | -€116,517 | |
| Transfer from deferred taxes | 780 | - | €432 | +€432 | |
| Income taxes | 67/77 | €27,813 | €2,779 | -€25,033 | -90.0% |
| Profit (loss) for the period | 9904 | €61,375 | -€29,677 | -€91,052 | |
| Transfer from tax-exempt reserves | 789 | - | €1,295 | +€1,295 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,375 | -€28,382 | -€89,757 |
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 20 October 2026 via checked.be.