PRO-BURO: 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-BURO
Largest movements
- Receivables within one year +€11,751
up €11,751 (+9.9%), from €118,788 to €130,539
of which Trade receivables: +€18,231
- Cash -€4,472
down €4,472 (-36.3%), from €12,326 to €7,854
mainly Receivables within one year (-€11,751) and Debts after one year (-€9,667)
- Tangible fixed assets -€2,500
down €2,500 (-2.4%), from €102,500 to €100,000
- Debts after one year -€9,667
down €9,667 (-37.5%), from €25,777 to €16,110
- Profit (loss) carried forward +€9,615
up €9,615 (+6.3%), from €152,967 to €162,582
- Gross operating margin +€9,036
up €9,036 (+39.6%), from €22,812 to €31,848
- Staff costs +€4,445
new in 2024: €4,445
- Taxes +€3,622
up €3,622 (+227.2%), from €1,594 to €5,216
- Write-downs +€1,703
up €1,703 (+44.1%), from €3,860 to €5,564
- Financial charges -€359
down €359 (-14.4%), from €2,498 to €2,138
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 | €234,446 | €239,289 | +€4,842 | +2.1% |
| Fixed assets | 21/28 | €102,500 | €100,000 | -€2,500 | -2.4% |
| Tangible fixed assets | 22/27 | €102,500 | €100,000 | -€2,500 | -2.4% |
| Land and buildings | 22 | €102,500 | €100,000 | -€2,500 | -2.4% |
| Current assets | 29/58 | €131,946 | €139,289 | +€7,342 | +5.6% |
| Amounts receivable within one year | 40/41 | €118,788 | €130,539 | +€11,751 | +9.9% |
| Trade receivables | 40 | €44,322 | €62,553 | +€18,231 | +41.1% |
| Other amounts receivable | 41 | €74,466 | €67,986 | -€6,480 | -8.7% |
| Cash at bank and in hand | 54/58 | €12,326 | €7,854 | -€4,472 | -36.3% |
| Deferred charges and accrued income | 490/1 | €833 | €896 | +€63 | +7.6% |
| Total equity and liabilities | 10/49 | €234,446 | €239,289 | +€4,842 | +2.1% |
| Equity | 10/15 | €180,236 | €189,850 | +€9,615 | +5.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Contributions outside capital | 11 | €24,789 | €24,789 | = | 0.0% |
| Other | 1109/19 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,967 | €162,582 | +€9,615 | +6.3% |
| Amounts payable | 17/49 | €54,211 | €49,439 | -€4,772 | -8.8% |
| Amounts payable after more than one year | 17 | €25,777 | €16,110 | -€9,667 | -37.5% |
| Financial debts | 170/4 | €25,777 | €16,110 | -€9,667 | -37.5% |
| Amounts payable within one year | 42/48 | €28,434 | €33,328 | +€4,895 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €9,667 | €9,667 | = | 0.0% |
| Trade debts | 44 | €9,484 | €11,403 | +€1,919 | +20.2% |
| Suppliers | 440/4 | €9,484 | €11,403 | +€1,919 | +20.2% |
| Taxes, remuneration and social security | 45 | €9,283 | €9,867 | +€584 | +6.3% |
| Taxes | 450/3 | €9,283 | €9,118 | -€165 | -1.8% |
| Remuneration and social security | 454/9 | - | €749 | +€749 | |
| Other amounts payable | 47/48 | - | €2,392 | +€2,392 | |
| Non-recurring operating income | 76A | - | €2,614 | +€2,614 | |
| Remuneration, social security and pensions | 62 | - | €4,445 | +€4,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,833 | €2,500 | -€333 | -11.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,860 | €5,564 | +€1,703 | +44.1% |
| Other operating charges | 640/8 | €3,321 | €3,458 | +€137 | +4.1% |
| Gross operating margin | 9900 | €22,812 | €31,848 | +€9,036 | +39.6% |
| Operating profit (loss) | 9901 | €12,798 | €15,882 | +€3,084 | +24.1% |
| Financial income | 75/76B | €992 | €1,087 | +€95 | +9.6% |
| Recurring financial income | 75 | €992 | €1,087 | +€95 | +9.6% |
| Financial charges | 65/66B | €2,498 | €2,138 | -€359 | -14.4% |
| Recurring financial charges | 65 | €2,498 | €2,138 | -€359 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €11,292 | €14,831 | +€3,538 | +31.3% |
| Income taxes | 67/77 | €1,594 | €5,216 | +€3,622 | +227.2% |
| Profit (loss) for the period | 9904 | €9,698 | €9,615 | -€84 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,698 | €9,615 | -€84 | -0.9% |
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 12 October 2026 via checked.be.