PRO DYNAMIC: 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.
PRO DYNAMIC
Largest movements
- Receivables within one year +€60,291
up €60,291 (+107.0%), from €56,338 to €116,629
of which Trade receivables: +€41,676
- Deferred charges and accrued income -€23,831
down €23,831 (-97.9%), from €24,331 to €500
- Cash +€14,823
up €14,823 (+240.0%), from €6,177 to €21,000
mainly Net result for the year (+€26,526) and Deferred charges and accrued income (+€23,831)
- Tangible fixed assets -€8,420
down €8,420 (-23.6%), from €35,626 to €27,205
of which Leasing and similar rights: -€6,757
- Financial fixed assets +€8,250
up €8,250 (+9166.7%), from €90 to €8,340
- Profit (loss) carried forward +€26,526
up €26,526 (+75.3%), from €35,204 to €61,729
- Tax, wage and social debts +€20,366
up €20,366 (+248.8%), from €8,185 to €28,552
of which Taxes: +€17,563
- Trade debts +€18,163
up €18,163 (+57.7%), from €31,501 to €49,665
of which Bills of exchange payable: +€22,164
- Debts after one year -€11,154
down €11,154 (-45.2%), from €24,668 to €13,515
- Current portion of long-term debt -€2,789
down €2,789 (-20.0%), from €13,942 to €11,154
- Gross operating margin +€42,517
up €42,517 (+159.0%), from €26,741 to €69,258
- Purchases and services -€31,859
down €31,859 (-11.0%), from €290,193 to €258,334
- Turnover +€23,673
up €23,673 (+8.0%), from €294,422 to €318,095
- Taxes +€11,376
up €11,376 (+199.9%), from €5,692 to €17,067
- Other operating charges +€9,453
up €9,453 (+441.5%), from €2,141 to €11,594
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,561 | €173,674 | +€51,113 | +41.7% |
| Fixed assets | 21/28 | €35,716 | €35,545 | -€170 | -0.5% |
| Tangible fixed assets | 22/27 | €35,626 | €27,205 | -€8,420 | -23.6% |
| Furniture and vehicles | 24 | €5,430 | €3,767 | -€1,663 | -30.6% |
| Leasing and similar rights | 25 | €30,196 | €23,438 | -€6,757 | -22.4% |
| Financial fixed assets | 28 | €90 | €8,340 | +€8,250 | +9166.7% |
| Current assets | 29/58 | €86,845 | €138,129 | +€51,284 | +59.1% |
| Amounts receivable within one year | 40/41 | €56,338 | €116,629 | +€60,291 | +107.0% |
| Trade receivables | 40 | €32,234 | €73,910 | +€41,676 | +129.3% |
| Other amounts receivable | 41 | €24,104 | €42,719 | +€18,615 | +77.2% |
| Cash at bank and in hand | 54/58 | €6,177 | €21,000 | +€14,823 | +240.0% |
| Deferred charges and accrued income | 490/1 | €24,331 | €500 | -€23,831 | -97.9% |
| Total equity and liabilities | 10/49 | €122,561 | €173,674 | +€51,113 | +41.7% |
| Equity | 10/15 | €44,264 | €70,789 | +€26,526 | +59.9% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Capital | 10 | €7,200 | €7,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €11,400 | €11,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,204 | €61,729 | +€26,526 | +75.3% |
| Amounts payable | 17/49 | €78,297 | €102,885 | +€24,588 | +31.4% |
| Amounts payable after more than one year | 17 | €24,668 | €13,515 | -€11,154 | -45.2% |
| Financial debts | 170/4 | €24,668 | €13,515 | -€11,154 | -45.2% |
| Amounts payable within one year | 42/48 | €53,629 | €89,370 | +€35,741 | +66.6% |
| Current portion of amounts payable after more than one year | 42 | €13,942 | €11,154 | -€2,789 | -20.0% |
| Trade debts | 44 | €31,501 | €49,665 | +€18,163 | +57.7% |
| Suppliers | 440/4 | €6,731 | €2,730 | -€4,001 | -59.4% |
| Bills of exchange payable | 441 | €24,771 | €46,935 | +€22,164 | +89.5% |
| Taxes, remuneration and social security | 45 | €8,185 | €28,552 | +€20,366 | +248.8% |
| Taxes | 450/3 | €6,041 | €23,604 | +€17,563 | +290.7% |
| Remuneration and social security | 454/9 | €2,144 | €4,948 | +€2,804 | +130.7% |
| Turnover | 70 | €294,422 | €318,095 | +€23,673 | +8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €290,193 | €258,334 | -€31,859 | -11.0% |
| Remuneration, social security and pensions | 62 | €2,719 | €3,132 | +€413 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,803 | €9,771 | +€3,968 | +68.4% |
| Other operating charges | 640/8 | €2,141 | €11,594 | +€9,453 | +441.5% |
| Gross operating margin | 9900 | €26,741 | €69,258 | +€42,517 | +159.0% |
| Operating profit (loss) | 9901 | €16,078 | €44,762 | +€28,684 | +178.4% |
| Financial charges | 65/66B | €1,197 | €1,169 | -€28 | -2.3% |
| Recurring financial charges | 65 | €1,197 | €1,169 | -€28 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €14,881 | €43,593 | +€28,712 | +192.9% |
| Income taxes | 67/77 | €5,692 | €17,067 | +€11,376 | +199.9% |
| Profit (loss) for the period | 9904 | €9,190 | €26,526 | +€17,336 | +188.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,190 | €26,526 | +€17,336 | +188.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.