PRO LEGO: 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 LEGO
Largest movements
- Receivables within one year +€25,957
up €25,957 (+131%), from €19,839 to €45,796
of which Trade receivables: +€29,771
- Cash +€1,387
up €1,387 (+164%), from €843 to €2,230
- Accrued charges and deferred income +€24,700
new in 2024: €24,700
- Other debts -€15,000
no longer reported in 2024 (was €15,000)
- Advances received +€9,790
new in 2024: €9,790
- Profit (loss) carried forward +€7,854
up €7,854 (+178%), from €4,417 to €12,271
- Gross operating margin -€10,126
down €10,126 (-70.4%), from €14,384 to €4,258
- Other operating charges +€5,181
up €5,181 (+21,677%), from €24 to €5,205
- Financial income +€5,000
new in 2024: €5,000
- Financial charges -€481
no longer reported in 2024 (was €481)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,682 | €48,026 | +€27,344 | +132% |
| Current assets | 29/58 | €20,682 | €48,026 | +€27,344 | +132% |
| Amounts receivable within one year | 40/41 | €19,839 | €45,796 | +€25,957 | +131% |
| Trade receivables | 40 | - | €29,771 | +€29,771 | |
| Other amounts receivable | 41 | €19,839 | €16,025 | -€3,814 | -19.2% |
| Cash at bank and in hand | 54/58 | €843 | €2,230 | +€1,387 | +164% |
| Total equity and liabilities | 10/49 | €20,682 | €48,026 | +€27,344 | +132% |
| Equity | 10/15 | €5,682 | €13,536 | +€7,854 | +138% |
| Contributions | 10/11 | €1,150 | €1,150 | = | 0.0% |
| Reserves | 13 | €115 | €115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €115 | €115 | = | 0.0% |
| Reserves not available under the articles | 1311 | €115 | €115 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,417 | €12,271 | +€7,854 | +178% |
| Amounts payable | 17/49 | €15,000 | €34,490 | +€19,490 | +130% |
| Amounts payable within one year | 42/48 | €15,000 | €9,790 | -€5,211 | -34.7% |
| Advances received on contracts in progress | 46 | - | €9,790 | +€9,790 | |
| Other amounts payable | 47/48 | €15,000 | - | -€15,000 | |
| Accrued charges and deferred income | 492/3 | - | €24,700 | +€24,700 | |
| Other operating charges | 640/8 | €24 | €5,205 | +€5,181 | +21,677% |
| Gross operating margin | 9900 | €14,384 | €4,258 | -€10,126 | -70.4% |
| Operating profit (loss) | 9901 | €14,360 | -€947 | -€15,307 | |
| Financial income | 75/76B | - | €5,000 | +€5,000 | |
| Recurring financial income | 75 | - | €5,000 | +€5,000 | |
| Financial charges | 65/66B | €481 | - | -€481 | |
| Recurring financial charges | 65 | €481 | - | -€481 | |
| Profit (loss) for the period before taxes | 9903 | €13,879 | €4,053 | -€9,826 | -70.8% |
| Profit (loss) for the period | 9904 | €13,879 | €4,053 | -€9,826 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,879 | €4,053 | -€9,826 | -70.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.