PRO-JAM+: 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-JAM+
Largest movements
- Stocks and contracts +€36,617
up €36,617 (+650%), from €5,630 to €42,247
- Tangible fixed assets -€12,720
down €12,720 (-19.4%), from €65,718 to €52,998
- Cash +€12,288
up €12,288 (+58.3%), from €21,070 to €33,359
mainly Trade debts (+€39,719) and Depreciation (+€12,720)
- Receivables within one year +€2,603
up €2,603 (+12.3%), from €21,182 to €23,785
of which Trade receivables: +€1,491
- Trade debts +€39,719
up €39,719 (+261%), from €15,229 to €54,948
- Debts after one year -€17,024
down €17,024 (-21.6%), from €78,963 to €61,939
- Profit (loss) carried forward +€12,448
up €12,448 (+18.6%), from -€67,095 to -€54,647
- Tax, wage and social debts +€4,550
up €4,550, from €0 to €4,550
of which Remuneration and social security: +€4,182
- Other debts -€1,777
down €1,777 (-3.4%), from €51,752 to €49,976
- Gross operating margin +€25,076
up €25,076 (+377%), from €6,660 to €31,736
- Depreciation -€6,360
down €6,360 (-33.3%), from €19,079 to €12,720
- Financial charges -€3,875
down €3,875 (-45.3%), from €8,554 to €4,678
- Other operating charges -€1,650
down €1,650 (-43.0%), from €3,835 to €2,185
- Financial income -€1,050
down €1,050 (-98.3%), from €1,069 to €18
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 | €113,600 | €152,389 | +€38,789 | +34.1% |
| Fixed assets | 21/28 | €65,718 | €52,998 | -€12,720 | -19.4% |
| Tangible fixed assets | 22/27 | €65,718 | €52,998 | -€12,720 | -19.4% |
| Land and buildings | 22 | €65,718 | €52,998 | -€12,720 | -19.4% |
| Current assets | 29/58 | €47,882 | €99,391 | +€51,509 | +108% |
| Stocks and contracts in progress | 3 | €5,630 | €42,247 | +€36,617 | +650% |
| Stocks | 30/36 | €5,630 | €42,247 | +€36,617 | +650% |
| Amounts receivable within one year | 40/41 | €21,182 | €23,785 | +€2,603 | +12.3% |
| Trade receivables | 40 | €19,038 | €20,529 | +€1,491 | +7.8% |
| Other amounts receivable | 41 | €2,144 | €3,256 | +€1,112 | +51.9% |
| Cash at bank and in hand | 54/58 | €21,070 | €33,359 | +€12,288 | +58.3% |
| Total equity and liabilities | 10/49 | €113,600 | €152,389 | +€38,789 | +34.1% |
| Equity | 10/15 | -€48,495 | -€36,047 | +€12,448 | +25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,095 | -€54,647 | +€12,448 | +18.6% |
| Amounts payable | 17/49 | €162,095 | €188,437 | +€26,342 | +16.3% |
| Amounts payable after more than one year | 17 | €78,963 | €61,939 | -€17,024 | -21.6% |
| Financial debts | 170/4 | €78,963 | €61,939 | -€17,024 | -21.6% |
| Amounts payable within one year | 42/48 | €83,132 | €126,498 | +€43,365 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €16,151 | €17,024 | +€872 | +5.4% |
| Trade debts | 44 | €15,229 | €54,948 | +€39,719 | +261% |
| Suppliers | 440/4 | €15,229 | €54,948 | +€39,719 | +261% |
| Taxes, remuneration and social security | 45 | €0 | €4,550 | +€4,550 | |
| Taxes | 450/3 | €0 | €368 | +€368 | |
| Remuneration and social security | 454/9 | - | €4,182 | +€4,182 | |
| Other amounts payable | 47/48 | €51,752 | €49,976 | -€1,777 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,079 | €12,720 | -€6,360 | -33.3% |
| Other operating charges | 640/8 | €3,835 | €2,185 | -€1,650 | -43.0% |
| Gross operating margin | 9900 | €6,660 | €31,736 | +€25,076 | +377% |
| Operating profit (loss) | 9901 | -€16,255 | €16,831 | +€33,086 | |
| Financial income | 75/76B | €1,069 | €18 | -€1,050 | -98.3% |
| Recurring financial income | 75 | €1,069 | €18 | -€1,050 | -98.3% |
| Financial charges | 65/66B | €8,554 | €4,678 | -€3,875 | -45.3% |
| Recurring financial charges | 65 | €8,554 | €4,678 | -€3,875 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,740 | €12,171 | +€35,911 | |
| Income taxes | 67/77 | - | €122 | +€122 | |
| Profit (loss) for the period | 9904 | -€23,740 | €12,049 | +€35,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,740 | €12,049 | +€35,789 |
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 16 October 2026 via checked.be.