PRO CAR: what changed
Two fiscal 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.
What changed
PRO CAR
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€99,900
2023 · €251,209-€151,309
Equity
€3.8m
2023 · €3.7m+€99,900
Cash
€384,898
2023 · €340,874+€44,024
Balance sheet total
€4.8m
2023 · €4.8m+€17,333
Largest movements
Assets
- Stocks and contracts -€50,976
down €50,976 (-1.5%), from €3.5m to €3.4m
Equity and liabilities
- Trade debts +€120,947
up €120,947 (+71.2%), from €169,913 to €290,860
- Reserves +€99,900
up €99,900 (+18.2%), from €549,990 to €649,890
of which Distributable reserves: +€86,611
- Current portion of long-term debt -€72,239
no longer reported in 2024 (was €72,239)
- Other debts -€60,228
down €60,228 (-26.5%), from €227,316 to €167,088
Income statement
- Gross operating margin -€250,050
down €250,050 (-58.9%), from €424,331 to €174,281
- Taxes -€110,645
down €110,645 (-56.6%), from €195,376 to €84,731
- Write-downs +€22,096
up €22,096 (+26.4%), from -€83,684 to -€61,588
- Other operating charges -€7,790
down €7,790 (-52.2%), from €14,914 to €7,123
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.
Result 2023
€251,209
Gross operating margin
-€250,050
Staff costs
-€993
Write-downs
-€22,096
Other operating charges
+€7,790
Financial income
+€50
Financial charges
+€3,345
Taxes
+€110,645
Result 2024
€99,900
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.
From operations
+€119,763
Investment
-€3,500
Financing
-€72,239
Cash 2023
€340,874
From operations (derived)
+€119,763
Net result for the year
+€99,900
Stocks and contracts
+€50,976
Receivables within one year
-€20,785
Trade debts
+€120,947
Tax, wage and social debts
-€5,431
Advances received
-€39,831
Other debts
-€60,228
Accrued charges and deferred income
-€25,785
Investment (derived)
-€3,500
Investment in fixed assets (net)
-€3,500
Financing
-€72,239
Current portion of long-term debt
-€72,239
Cash 2024
€384,898
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,830,831 | €4,848,164 | +€17,333 | +0.4% |
| Fixed assets | 21/28 | - | €3,500 | +€3,500 | |
| Tangible fixed assets | 22/27 | - | €3,500 | +€3,500 | |
| Land and buildings | 22 | - | €3,500 | +€3,500 | |
| Current assets | 29/58 | €4,830,831 | €4,844,664 | +€13,833 | +0.3% |
| Stocks and contracts in progress | 3 | €3,491,379 | €3,440,404 | -€50,976 | -1.5% |
| Stocks | 30/36 | €3,491,379 | €3,440,404 | -€50,976 | -1.5% |
| Amounts receivable within one year | 40/41 | €998,577 | €1,019,362 | +€20,785 | +2.1% |
| Trade receivables | 40 | €835,088 | €914,164 | +€79,076 | +9.5% |
| Other amounts receivable | 41 | €163,489 | €105,198 | -€58,291 | -35.7% |
| Cash at bank and in hand | 54/58 | €340,874 | €384,898 | +€44,024 | +12.9% |
| Total equity and liabilities | 10/49 | €4,830,831 | €4,848,164 | +€17,333 | +0.4% |
| Equity | 10/15 | €3,722,680 | €3,822,580 | +€99,900 | +2.7% |
| Contributions | 10/11 | €378,592 | €378,592 | = | 0.0% |
| Reserves | 13 | €549,990 | €649,890 | +€99,900 | +18.2% |
| Non-distributable reserves | 130/1 | - | €13,289 | +€13,289 | |
| Reserves not available under the articles | 1311 | - | €13,289 | +€13,289 | |
| Tax-exempt reserves | 132 | €230,200 | €230,200 | = | 0.0% |
| Distributable reserves | 133 | €319,790 | €406,401 | +€86,611 | +27.1% |
| Profit (loss) carried forward | 14 | €2,794,098 | €2,794,098 | = | 0.0% |
| Amounts payable | 17/49 | €1,108,151 | €1,025,584 | -€82,567 | -7.5% |
| Amounts payable after more than one year | 17 | €528,070 | €528,070 | = | 0.0% |
| Financial debts | 170/4 | €468,070 | €468,070 | = | 0.0% |
| Trade debts | 175 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €554,296 | €497,514 | -€56,782 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €72,239 | - | -€72,239 | |
| Trade debts | 44 | €169,913 | €290,860 | +€120,947 | +71.2% |
| Suppliers | 440/4 | €169,913 | €290,860 | +€120,947 | +71.2% |
| Advances received on contracts in progress | 46 | €65,400 | €25,569 | -€39,831 | -60.9% |
| Taxes, remuneration and social security | 45 | €19,427 | €13,997 | -€5,431 | -28.0% |
| Taxes | 450/3 | €10,829 | €11,240 | +€411 | +3.8% |
| Remuneration and social security | 454/9 | €8,598 | €2,757 | -€5,842 | -67.9% |
| Other amounts payable | 47/48 | €227,316 | €167,088 | -€60,228 | -26.5% |
| Accrued charges and deferred income | 492/3 | €25,785 | - | -€25,785 | |
| Non-recurring operating income | 76A | - | €6 | +€6 | |
| Remuneration, social security and pensions | 62 | €42,234 | €43,226 | +€993 | +2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€83,684 | -€61,588 | +€22,096 | +26.4% |
| Other operating charges | 640/8 | €14,914 | €7,123 | -€7,790 | -52.2% |
| Gross operating margin | 9900 | €424,331 | €174,281 | -€250,050 | -58.9% |
| Operating profit (loss) | 9901 | €450,868 | €185,520 | -€265,348 | -58.9% |
| Financial income | 75/76B | €2,457 | €2,507 | +€50 | +2.0% |
| Recurring financial income | 75 | €2,457 | €2,507 | +€50 | +2.0% |
| Financial charges | 65/66B | €6,740 | €3,395 | -€3,345 | -49.6% |
| Recurring financial charges | 65 | €6,740 | €3,395 | -€3,345 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €446,585 | €184,632 | -€261,954 | -58.7% |
| Income taxes | 67/77 | €195,376 | €84,731 | -€110,645 | -56.6% |
| Profit (loss) for the period | 9904 | €251,209 | €99,900 | -€151,309 | -60.2% |
| Transfer from tax-exempt reserves | 789 | €45,000 | - | -€45,000 | |
| Transfer to tax-exempt reserves | 689 | €168,400 | - | -€168,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €127,809 | €99,900 | -€27,909 | -21.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.