PRO MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€49,911
up €49,911 (+607.9%), from €8,210 to €58,120
mainly Net result for the year (+€47,024) and Depreciation (+€28,354)
- Tangible fixed assets -€27,350
down €27,350 (-19.9%), from €137,262 to €109,912
- Receivables within one year +€8,895
up €8,895 (+38.7%), from €22,990 to €31,885
of which Other amounts receivable: +€12,518
- Reserves +€47,024
up €47,024 (+39.4%), from €119,309 to €166,334
- Other debts -€14,878
no longer reported in 2024 (was €14,878)
- Depreciation +€26,671
up €26,671 (+1584.8%), from €1,683 to €28,354
- Gross operating margin -€21,727
down €21,727 (-18.6%), from €116,905 to €95,178
- Taxes -€11,968
down €11,968 (-46.8%), from €25,590 to €13,622
- Other operating charges +€6,256
up €6,256 (+10786.9%), from €58 to €6,314
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,462 | €200,122 | +€31,660 | +18.8% |
| Fixed assets | 21/28 | €137,262 | €109,912 | -€27,350 | -19.9% |
| Tangible fixed assets | 22/27 | €137,262 | €109,912 | -€27,350 | -19.9% |
| Furniture and vehicles | 24 | €137,262 | €109,912 | -€27,350 | -19.9% |
| Current assets | 29/58 | €31,200 | €90,210 | +€59,010 | +189.1% |
| Amounts receivable within one year | 40/41 | €22,990 | €31,885 | +€8,895 | +38.7% |
| Trade receivables | 40 | €18,973 | €15,350 | -€3,623 | -19.1% |
| Other amounts receivable | 41 | €4,018 | €16,536 | +€12,518 | +311.6% |
| Cash at bank and in hand | 54/58 | €8,210 | €58,120 | +€49,911 | +607.9% |
| Deferred charges and accrued income | 490/1 | - | €204 | +€204 | |
| Total equity and liabilities | 10/49 | €168,462 | €200,122 | +€31,660 | +18.8% |
| Equity | 10/15 | €119,409 | €166,434 | +€47,024 | +39.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €119,309 | €166,334 | +€47,024 | +39.4% |
| Distributable reserves | 133 | €119,309 | €166,334 | +€47,024 | +39.4% |
| Amounts payable | 17/49 | €49,053 | €33,688 | -€15,364 | -31.3% |
| Amounts payable within one year | 42/48 | €49,053 | €33,688 | -€15,364 | -31.3% |
| Trade debts | 44 | €666 | €918 | +€253 | +38.0% |
| Suppliers | 440/4 | €666 | €918 | +€253 | +38.0% |
| Taxes, remuneration and social security | 45 | €33,509 | €32,770 | -€739 | -2.2% |
| Taxes | 450/3 | €33,509 | €32,770 | -€739 | -2.2% |
| Other amounts payable | 47/48 | €14,878 | - | -€14,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,683 | €28,354 | +€26,671 | +1584.8% |
| Other operating charges | 640/8 | €58 | €6,314 | +€6,256 | +10786.9% |
| Gross operating margin | 9900 | €116,905 | €95,178 | -€21,727 | -18.6% |
| Operating profit (loss) | 9901 | €115,164 | €60,509 | -€54,655 | -47.5% |
| Financial income | 75/76B | €0 | €204 | +€204 | +2042300.0% |
| Recurring financial income | 75 | €0 | €204 | +€204 | +2042300.0% |
| Financial charges | 65/66B | €148 | €67 | -€81 | -54.6% |
| Recurring financial charges | 65 | €148 | €67 | -€81 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €115,015 | €60,646 | -€54,369 | -47.3% |
| Income taxes | 67/77 | €25,590 | €13,622 | -€11,968 | -46.8% |
| Profit (loss) for the period | 9904 | €89,425 | €47,024 | -€42,401 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,425 | €47,024 | -€42,401 | -47.4% |
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 30 September 2026 via checked.be.