PRO BOWL: what changed
PRO BOWL
Largest movements
- Cash +€9,646
up €9,646 (+36.8%), from €26,228 to €35,875
mainly Net result for the year (+€22,584) and Tax, wage and social debts (+€1,686)
- Receivables within one year +€6,041
up €6,041 (+33.6%), from €17,997 to €24,038
of which Other amounts receivable: +€4,946
- Tangible fixed assets +€1,350
up €1,350 (+88.0%), from €1,535 to €2,885
of which Plant, machinery and equipment: +€1,533
- Profit (loss) carried forward +€21,454
up €21,454 (+429%), from €5,006 to €26,460
- Trade debts -€7,430
down €7,430 (-37.8%), from €19,662 to €12,232
- Tax, wage and social debts +€1,686
up €1,686 (+67.4%), from €2,501 to €4,187
of which Remuneration and social security: +€1,106
- Reserves +€1,129
up €1,129 (+291%), from €388 to €1,518
- Turnover +€86,358
up €86,358 (+57.7%), from €149,795 to €236,153
- Purchases and services +€61,325
up €61,325 (+56.2%), from €109,119 to €170,444
- Gross operating margin +€25,033
up €25,033 (+61.5%), from €40,676 to €65,709
- Staff costs +€22,590
up €22,590 (+148%), from €15,228 to €37,818
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,157 | €62,998 | +€16,840 | +36.5% |
| Fixed assets | 21/28 | €1,735 | €3,085 | +€1,350 | +77.9% |
| Tangible fixed assets | 22/27 | €1,535 | €2,885 | +€1,350 | +88.0% |
| Plant, machinery and equipment | 23 | €1,166 | €2,700 | +€1,533 | +132% |
| Furniture and vehicles | 24 | €249 | €126 | -€123 | -49.5% |
| Other tangible fixed assets | 26 | €119 | €60 | -€59 | -50.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €44,423 | €59,913 | +€15,490 | +34.9% |
| Amounts receivable within one year | 40/41 | €17,997 | €24,038 | +€6,041 | +33.6% |
| Trade receivables | 40 | €3,837 | €4,931 | +€1,095 | +28.5% |
| Other amounts receivable | 41 | €14,161 | €19,107 | +€4,946 | +34.9% |
| Cash at bank and in hand | 54/58 | €26,228 | €35,875 | +€9,646 | +36.8% |
| Deferred charges and accrued income | 490/1 | €197 | - | -€197 | |
| Total equity and liabilities | 10/49 | €46,157 | €62,998 | +€16,840 | +36.5% |
| Equity | 10/15 | €23,994 | €46,578 | +€22,584 | +94.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €388 | €1,518 | +€1,129 | +291% |
| Non-distributable reserves | 130/1 | €388 | €1,518 | +€1,129 | +291% |
| Legal reserve | 130 | €388 | €1,518 | +€1,129 | +291% |
| Profit (loss) carried forward | 14 | €5,006 | €26,460 | +€21,454 | +429% |
| Amounts payable | 17/49 | €22,163 | €16,420 | -€5,743 | -25.9% |
| Amounts payable within one year | 42/48 | €22,163 | €16,420 | -€5,743 | -25.9% |
| Trade debts | 44 | €19,662 | €12,232 | -€7,430 | -37.8% |
| Suppliers | 440/4 | €19,662 | €12,232 | -€7,430 | -37.8% |
| Taxes, remuneration and social security | 45 | €2,501 | €4,187 | +€1,686 | +67.4% |
| Taxes | 450/3 | - | €580 | +€580 | |
| Remuneration and social security | 454/9 | €2,501 | €3,607 | +€1,106 | +44.2% |
| Turnover | 70 | €149,795 | €236,153 | +€86,358 | +57.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €109,119 | €170,444 | +€61,325 | +56.2% |
| Remuneration, social security and pensions | 62 | €15,228 | €37,818 | +€22,590 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €810 | €1,350 | +€540 | +66.7% |
| Other operating charges | 640/8 | €1,467 | €1,429 | -€38 | -2.6% |
| Gross operating margin | 9900 | €40,676 | €65,709 | +€25,033 | +61.5% |
| Operating profit (loss) | 9901 | €23,171 | €25,111 | +€1,940 | +8.4% |
| Financial income | 75/76B | €197 | - | -€197 | |
| Recurring financial income | 75 | €197 | - | -€197 | |
| Financial charges | 65/66B | €1,066 | €2,528 | +€1,462 | +137% |
| Recurring financial charges | 65 | €1,066 | €2,528 | +€1,462 | +137% |
| Profit (loss) for the period before taxes | 9903 | €22,303 | €22,584 | +€281 | +1.3% |
| Profit (loss) for the period | 9904 | €22,303 | €22,584 | +€281 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,303 | €22,584 | +€281 | +1.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.