PRO BUYER'S: 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 BUYER'S
Largest movements
- Receivables within one year +€80,147
up €80,147 (+21.6%), from €371,759 to €451,906
of which Trade receivables: +€72,821
- Cash -€54,131
down €54,131 (-54.9%), from €98,628 to €44,497
mainly Other debts (-€86,801) and Receivables within one year (-€80,147)
- Other debts -€86,801
down €86,801 (-42.1%), from €206,183 to €119,382
- Profit (loss) carried forward +€61,019
up €61,019 (+25.4%), from €240,678 to €301,697
- Debts after one year +€52,881
new in 2024: €52,881
- Trade debts -€38,845
down €38,845 (-95.2%), from €40,797 to €1,952
- Tax, wage and social debts +€17,232
up €17,232 (+21.9%), from €78,594 to €95,827
- Gross operating margin -€238,877
down €238,877 (-69.7%), from €342,817 to €103,939
- Taxes -€76,494
no longer reported in 2024 (was €76,494)
- Depreciation +€27,811
up €27,811 (+198%), from €14,030 to €41,841
- Financial charges -€11,040
down €11,040 (-93.0%), from €11,875 to €835
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 | €598,056 | €619,783 | +€21,727 | +3.6% |
| Fixed assets | 21/28 | €126,356 | €121,984 | -€4,372 | -3.5% |
| Tangible fixed assets | 22/27 | €125,296 | €120,924 | -€4,372 | -3.5% |
| Land and buildings | 22 | €2,069 | €1,861 | -€208 | -10.1% |
| Furniture and vehicles | 24 | €123,227 | €90,915 | -€32,312 | -26.2% |
| Other tangible fixed assets | 26 | - | €28,148 | +€28,148 | |
| Financial fixed assets | 28 | €1,060 | €1,060 | = | 0.0% |
| Current assets | 29/58 | €471,700 | €497,800 | +€26,100 | +5.5% |
| Amounts receivable within one year | 40/41 | €371,759 | €451,906 | +€80,147 | +21.6% |
| Trade receivables | 40 | €367,065 | €439,886 | +€72,821 | +19.8% |
| Other amounts receivable | 41 | €4,694 | €12,021 | +€7,327 | +156% |
| Cash at bank and in hand | 54/58 | €98,628 | €44,497 | -€54,131 | -54.9% |
| Deferred charges and accrued income | 490/1 | €1,313 | €1,396 | +€83 | +6.3% |
| Total equity and liabilities | 10/49 | €598,056 | €619,783 | +€21,727 | +3.6% |
| Equity | 10/15 | €255,678 | €316,697 | +€61,019 | +23.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €240,678 | €301,697 | +€61,019 | +25.4% |
| Amounts payable | 17/49 | €342,378 | €303,086 | -€39,292 | -11.5% |
| Amounts payable after more than one year | 17 | - | €52,881 | +€52,881 | |
| Financial debts | 170/4 | - | €52,881 | +€52,881 | |
| Amounts payable within one year | 42/48 | €342,378 | €250,206 | -€92,173 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | - | €16,242 | +€16,242 | |
| Trade debts | 44 | €40,797 | €1,952 | -€38,845 | -95.2% |
| Suppliers | 440/4 | €40,797 | €1,952 | -€38,845 | -95.2% |
| Advances received on contracts in progress | 46 | €16,803 | €16,803 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €78,594 | €95,827 | +€17,232 | +21.9% |
| Taxes | 450/3 | €78,594 | €95,827 | +€17,232 | +21.9% |
| Other amounts payable | 47/48 | €206,183 | €119,382 | -€86,801 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,030 | €41,841 | +€27,811 | +198% |
| Other operating charges | 640/8 | - | €551 | +€551 | |
| Gross operating margin | 9900 | €342,817 | €103,939 | -€238,877 | -69.7% |
| Operating profit (loss) | 9901 | €328,787 | €61,548 | -€267,239 | -81.3% |
| Financial income | 75/76B | €260 | €306 | +€46 | +17.6% |
| Recurring financial income | 75 | €260 | €306 | +€46 | +17.6% |
| Financial charges | 65/66B | €11,875 | €835 | -€11,040 | -93.0% |
| Recurring financial charges | 65 | €11,875 | €835 | -€11,040 | -93.0% |
| Profit (loss) for the period before taxes | 9903 | €317,173 | €61,019 | -€256,154 | -80.8% |
| Income taxes | 67/77 | €76,494 | - | -€76,494 | |
| Profit (loss) for the period | 9904 | €240,678 | €61,019 | -€179,659 | -74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €240,678 | €61,019 | -€179,659 | -74.6% |
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 29 October 2026 via checked.be.