PRO CONSTRUCT COMPANY: 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 CONSTRUCT COMPANY
Largest movements
- Tangible fixed assets +€20,409
up €20,409 (+2,113%), from €966 to €21,375
of which Plant, machinery and equipment: +€19,805
- Cash +€15,536
up €15,536 (+13,510%), from €115 to €15,651
mainly Net result for the year (+€28,053) and Tax, wage and social debts (+€24,247)
- Receivables within one year -€5,220
down €5,220 (-6.7%), from €77,855 to €72,635
of which Other amounts receivable: -€4,231
- Tax, wage and social debts +€24,247
new in 2024: €24,247
of which Taxes: +€14,109
- Advances received -€18,427
no longer reported in 2024 (was €18,427)
- Profit (loss) carried forward +€17,443
up €17,443 (+85.7%), from €20,365 to €37,808
- Trade debts +€7,462
up €7,462 (+22.4%), from €33,245 to €40,707
- Gross operating margin +€73,933
new in 2024: €73,933
- Staff costs +€43,746
new in 2024: €43,746
- Financial charges +€1,449
new in 2024: €1,449
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €79,536 | €110,262 | +€30,726 | +38.6% |
| Fixed assets | 21/28 | €1,566 | €21,975 | +€20,409 | +1,303% |
| Tangible fixed assets | 22/27 | €966 | €21,375 | +€20,409 | +2,113% |
| Plant, machinery and equipment | 23 | €538 | €20,343 | +€19,805 | +3,681% |
| Furniture and vehicles | 24 | - | €1,032 | +€1,032 | |
| Other tangible fixed assets | 26 | €428 | - | -€428 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €77,970 | €88,286 | +€10,316 | +13.2% |
| Amounts receivable within one year | 40/41 | €77,855 | €72,635 | -€5,220 | -6.7% |
| Trade receivables | 40 | €2,799 | €1,810 | -€989 | -35.3% |
| Other amounts receivable | 41 | €75,056 | €70,825 | -€4,231 | -5.6% |
| Cash at bank and in hand | 54/58 | €115 | €15,651 | +€15,536 | +13,510% |
| Total equity and liabilities | 10/49 | €79,536 | €110,262 | +€30,726 | +38.6% |
| Equity | 10/15 | €23,864 | €41,307 | +€17,443 | +73.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | - | €100 | +€100 | |
| Issued capital | 100 | - | €100 | +€100 | |
| Reserves | 13 | €3,399 | €3,399 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,399 | €3,399 | -€0 | 0.0% |
| Legal reserve | 130 | - | €3,399 | +€3,399 | |
| Reserves not available under the articles | 1311 | €3,399 | - | -€3,399 | |
| Profit (loss) carried forward | 14 | €20,365 | €37,808 | +€17,443 | +85.7% |
| Amounts payable | 17/49 | €55,672 | €68,954 | +€13,282 | +23.9% |
| Amounts payable after more than one year | 17 | €4,000 | €4,000 | = | 0.0% |
| Financial debts | 170/4 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,672 | €64,954 | +€13,282 | +25.7% |
| Trade debts | 44 | €33,245 | €40,707 | +€7,462 | +22.4% |
| Suppliers | 440/4 | €33,245 | €40,707 | +€7,462 | +22.4% |
| Advances received on contracts in progress | 46 | €18,427 | - | -€18,427 | |
| Taxes, remuneration and social security | 45 | - | €24,247 | +€24,247 | |
| Taxes | 450/3 | - | €14,109 | +€14,109 | |
| Remuneration and social security | 454/9 | - | €10,138 | +€10,138 | |
| Remuneration, social security and pensions | 62 | - | €43,746 | +€43,746 | |
| Other operating charges | 640/8 | - | €685 | +€685 | |
| Gross operating margin | 9900 | - | €73,933 | +€73,933 | |
| Operating profit (loss) | 9901 | - | €29,503 | +€29,503 | |
| Financial charges | 65/66B | - | €1,449 | +€1,449 | |
| Recurring financial charges | 65 | - | €1,449 | +€1,449 | |
| Profit (loss) for the period before taxes | 9903 | - | €28,053 | +€28,053 | |
| Profit (loss) for the period | 9904 | - | €28,053 | +€28,053 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €28,053 | +€28,053 |
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 13 October 2026 via checked.be.