PRO SCAN: 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 SCAN
Largest movements
- Cash -€142,681
down €142,681 (-47.9%), from €297,767 to €155,086
mainly Trade debts (-€141,065) and Stocks and contracts (-€129,194)
- Stocks and contracts +€129,194
up €129,194 (+15.8%), from €815,842 to €945,035
- Tangible fixed assets -€43,084
down €43,084 (-16.0%), from €269,346 to €226,261
of which Furniture and vehicles: -€26,805
- Trade debts -€141,065
down €141,065 (-11.7%), from €1.2m to €1.1m
- Short-term financial debts +€76,620
up €76,620 (+61.6%), from €124,360 to €200,980
- Other debts +€35,803
up €35,803 (+2008.9%), from €1,782 to €37,585
- Tax, wage and social debts -€32,503
down €32,503 (-10.0%), from €323,432 to €290,929
of which Taxes: -€37,966
- Staff costs +€54,662
up €54,662 (+5.0%), from €1.1m to €1.2m
- Financial income -€34,019
down €34,019 (-51.1%), from €66,538 to €32,519
- Gross operating margin +€26,845
up €26,845 (+1.9%), from €1.4m to €1.4m
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 | €2,615,440 | €2,546,637 | -€68,803 | -2.6% |
| Fixed assets | 21/28 | €340,547 | €298,865 | -€41,682 | -12.2% |
| Intangible fixed assets | 21 | €71,201 | €72,604 | +€1,402 | +2.0% |
| Tangible fixed assets | 22/27 | €269,346 | €226,261 | -€43,084 | -16.0% |
| Plant, machinery and equipment | 23 | €12,387 | €17,529 | +€5,142 | +41.5% |
| Furniture and vehicles | 24 | €134,947 | €108,143 | -€26,805 | -19.9% |
| Leasing and similar rights | 25 | €122,011 | €100,590 | -€21,421 | -17.6% |
| Current assets | 29/58 | €2,274,893 | €2,247,772 | -€27,121 | -1.2% |
| Stocks and contracts in progress | 3 | €815,842 | €945,035 | +€129,194 | +15.8% |
| Stocks | 30/36 | €815,842 | €945,035 | +€129,194 | +15.8% |
| Amounts receivable within one year | 40/41 | €1,112,786 | €1,120,238 | +€7,451 | +0.7% |
| Trade receivables | 40 | €650,965 | €632,890 | -€18,076 | -2.8% |
| Other amounts receivable | 41 | €461,821 | €487,348 | +€25,527 | +5.5% |
| Cash at bank and in hand | 54/58 | €297,767 | €155,086 | -€142,681 | -47.9% |
| Deferred charges and accrued income | 490/1 | €48,498 | €27,413 | -€21,085 | -43.5% |
| Total equity and liabilities | 10/49 | €2,615,440 | €2,546,637 | -€68,803 | -2.6% |
| Equity | 10/15 | €615,752 | €640,343 | +€24,591 | +4.0% |
| Contributions | 10/11 | €218,600 | €218,600 | = | 0.0% |
| Reserves | 13 | €397,152 | €421,743 | +€24,591 | +6.2% |
| Distributable reserves | 133 | €397,152 | €421,743 | +€24,591 | +6.2% |
| Amounts payable | 17/49 | €1,999,688 | €1,906,294 | -€93,394 | -4.7% |
| Amounts payable after more than one year | 17 | €225,829 | €200,448 | -€25,381 | -11.2% |
| Financial debts | 170/4 | €225,829 | €200,448 | -€25,381 | -11.2% |
| Amounts payable within one year | 42/48 | €1,765,691 | €1,696,279 | -€69,412 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €111,195 | €102,928 | -€8,267 | -7.4% |
| Financial debts | 43 | €124,360 | €200,980 | +€76,620 | +61.6% |
| Credit institutions | 430/8 | €124,360 | €200,980 | +€76,620 | +61.6% |
| Trade debts | 44 | €1,204,922 | €1,063,857 | -€141,065 | -11.7% |
| Suppliers | 440/4 | €1,204,922 | €1,063,857 | -€141,065 | -11.7% |
| Taxes, remuneration and social security | 45 | €323,432 | €290,929 | -€32,503 | -10.0% |
| Taxes | 450/3 | €138,708 | €100,742 | -€37,966 | -27.4% |
| Remuneration and social security | 454/9 | €184,724 | €190,187 | +€5,463 | +3.0% |
| Other amounts payable | 47/48 | €1,782 | €37,585 | +€35,803 | +2008.9% |
| Accrued charges and deferred income | 492/3 | €8,168 | €9,568 | +€1,400 | +17.1% |
| Non-recurring operating income | 76A | €3,681 | €11,174 | +€7,493 | +203.6% |
| Remuneration, social security and pensions | 62 | €1,097,470 | €1,152,132 | +€54,662 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,580 | €160,228 | -€12,351 | -7.2% |
| Other operating charges | 640/8 | €57,560 | €43,596 | -€13,964 | -24.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,402,683 | €1,429,528 | +€26,845 | +1.9% |
| Operating profit (loss) | 9901 | €75,073 | €73,571 | -€1,502 | -2.0% |
| Financial income | 75/76B | €66,538 | €32,519 | -€34,019 | -51.1% |
| Recurring financial income | 75 | €66,538 | €32,519 | -€34,019 | -51.1% |
| Financial charges | 65/66B | €47,635 | €46,648 | -€987 | -2.1% |
| Recurring financial charges | 65 | €47,635 | €46,648 | -€987 | -2.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €93,976 | €59,442 | -€34,534 | -36.7% |
| Income taxes | 67/77 | €41,698 | €34,851 | -€6,846 | -16.4% |
| Profit (loss) for the period | 9904 | €52,278 | €24,591 | -€27,687 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,278 | €24,591 | -€27,687 | -53.0% |
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 3 October 2026 via checked.be.