PRO BUILDING TECHNICS: 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 BUILDING TECHNICS
Largest movements
- Deferred charges and accrued income +€131,246
new in 2024: €131,246
- Cash -€70,121
down €70,121 (-93.6%), from €74,878 to €4,757
mainly Deferred charges and accrued income (-€131,246) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€13,081
down €13,081 (-32.9%), from €39,725 to €26,644
of which Plant, machinery and equipment: -€8,945
- Receivables within one year -€9,210
down €9,210 (-4.2%), from €219,170 to €209,960
of which Other amounts receivable: -€8,829
- Trade debts +€56,355
up €56,355 (+33.5%), from €168,069 to €224,424
- Reserves -€10,673
down €10,673 (-10.2%), from €104,128 to €93,455
- Tax, wage and social debts -€4,458
down €4,458 (-9.2%), from €48,448 to €43,991
of which Taxes: -€5,251
- Gross operating margin +€87,505
up €87,505 (+24.5%), from €357,809 to €445,314
- Staff costs +€53,427
up €53,427 (+18.1%), from €294,648 to €348,074
- Other operating charges +€7,330
up €7,330 (+34.8%), from €21,051 to €28,381
- Taxes +€5,330
up €5,330 (+51.4%), from €10,380 to €15,711
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 | €339,823 | €380,470 | +€40,647 | +12.0% |
| Fixed assets | 21/28 | €45,775 | €34,508 | -€11,267 | -24.6% |
| Tangible fixed assets | 22/27 | €39,725 | €26,644 | -€13,081 | -32.9% |
| Plant, machinery and equipment | 23 | €29,717 | €20,771 | -€8,945 | -30.1% |
| Furniture and vehicles | 24 | €10,009 | €5,873 | -€4,135 | -41.3% |
| Financial fixed assets | 28 | €6,050 | €7,863 | +€1,813 | +30.0% |
| Current assets | 29/58 | €294,047 | €345,962 | +€51,915 | +17.7% |
| Amounts receivable within one year | 40/41 | €219,170 | €209,960 | -€9,210 | -4.2% |
| Trade receivables | 40 | €153,176 | €152,795 | -€381 | -0.2% |
| Other amounts receivable | 41 | €65,994 | €57,165 | -€8,829 | -13.4% |
| Cash at bank and in hand | 54/58 | €74,878 | €4,757 | -€70,121 | -93.6% |
| Deferred charges and accrued income | 490/1 | - | €131,246 | +€131,246 | |
| Total equity and liabilities | 10/49 | €339,823 | €380,470 | +€40,647 | +12.0% |
| Equity | 10/15 | €122,728 | €112,055 | -€10,673 | -8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,128 | €93,455 | -€10,673 | -10.2% |
| Distributable reserves | 133 | €104,128 | €93,455 | -€10,673 | -10.2% |
| Amounts payable | 17/49 | €217,094 | €268,414 | +€51,320 | +23.6% |
| Amounts payable within one year | 42/48 | €217,094 | €268,414 | +€51,320 | +23.6% |
| Trade debts | 44 | €168,069 | €224,424 | +€56,355 | +33.5% |
| Suppliers | 440/4 | €168,069 | €224,424 | +€56,355 | +33.5% |
| Taxes, remuneration and social security | 45 | €48,448 | €43,991 | -€4,458 | -9.2% |
| Taxes | 450/3 | €37,697 | €32,446 | -€5,251 | -13.9% |
| Remuneration and social security | 454/9 | €10,751 | €11,545 | +€793 | +7.4% |
| Other amounts payable | 47/48 | €577 | - | -€577 | |
| Remuneration, social security and pensions | 62 | €294,648 | €348,074 | +€53,427 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,020 | €12,078 | -€2,942 | -19.6% |
| Other operating charges | 640/8 | €21,051 | €28,381 | +€7,330 | +34.8% |
| Gross operating margin | 9900 | €357,809 | €445,314 | +€87,505 | +24.5% |
| Operating profit (loss) | 9901 | €27,091 | €56,781 | +€29,690 | +110% |
| Financial income | 75/76B | - | €667 | +€667 | |
| Recurring financial income | 75 | - | €667 | +€667 | |
| Financial charges | 65/66B | €922 | €2,410 | +€1,488 | +161% |
| Recurring financial charges | 65 | €922 | €2,410 | +€1,488 | +161% |
| Profit (loss) for the period before taxes | 9903 | €26,169 | €55,038 | +€28,869 | +110% |
| Income taxes | 67/77 | €10,380 | €15,711 | +€5,330 | +51.4% |
| Profit (loss) for the period | 9904 | €15,789 | €39,327 | +€23,539 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €15,789 | €39,327 | +€23,539 | +149% |
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 14 October 2026 via checked.be.