PRO TILING: 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 TILING
Largest movements
- Cash +€23,316
up €23,316 (+251%), from €9,287 to €32,604
mainly Trade debts (+€12,710) and Tax, wage and social debts (+€12,623)
- Receivables within one year -€9,102
down €9,102 (-13.6%), from €66,905 to €57,803
of which Trade receivables: -€5,720
- Stocks and contracts +€3,192
up €3,192 (+4.7%), from €67,271 to €70,463
- Trade debts +€12,710
up €12,710 (+117%), from €10,866 to €23,575
- Tax, wage and social debts +€12,623
up €12,623 (+53.9%), from €23,439 to €36,061
of which Remuneration and social security: +€13,358
- Other debts -€9,118
down €9,118 (-89.0%), from €10,245 to €1,127
- Current portion of long-term debt -€5,004
no longer reported in 2024 (was €5,004)
- Reserves +€4,678
up €4,678 (+5.9%), from €79,180 to €83,858
of which Distributable reserves: +€4,678
- Gross operating margin +€62,834
up €62,834 (+96.0%), from €65,452 to €128,286
- Staff costs +€43,859
up €43,859 (+89.1%), from €49,235 to €93,094
- Financial income -€26,497
down €26,497 (-92.5%), from €28,647 to €2,150
of which Non-recurring financial income: -€27,286
- Financial charges +€14,718
up €14,718 (+223%), from €6,602 to €21,320
- Other operating charges +€2,474
up €2,474 (+64.8%), from €3,817 to €6,291
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 | €147,333 | €163,222 | +€15,889 | +10.8% |
| Fixed assets | 21/28 | €3,870 | €2,352 | -€1,518 | -39.2% |
| Tangible fixed assets | 22/27 | €3,370 | €1,852 | -€1,518 | -45.0% |
| Furniture and vehicles | 24 | €3,370 | €1,852 | -€1,518 | -45.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €143,463 | €160,870 | +€17,406 | +12.1% |
| Stocks and contracts in progress | 3 | €67,271 | €70,463 | +€3,192 | +4.7% |
| Stocks | 30/36 | €67,271 | €70,463 | +€3,192 | +4.7% |
| Amounts receivable within one year | 40/41 | €66,905 | €57,803 | -€9,102 | -13.6% |
| Trade receivables | 40 | €55,036 | €49,315 | -€5,720 | -10.4% |
| Other amounts receivable | 41 | €11,869 | €8,488 | -€3,381 | -28.5% |
| Cash at bank and in hand | 54/58 | €9,287 | €32,604 | +€23,316 | +251% |
| Total equity and liabilities | 10/49 | €147,333 | €163,222 | +€15,889 | +10.8% |
| Equity | 10/15 | €97,780 | €102,458 | +€4,678 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,180 | €83,858 | +€4,678 | +5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,320 | €81,998 | +€4,678 | +6.1% |
| Amounts payable | 17/49 | €49,553 | €60,764 | +€11,210 | +22.6% |
| Amounts payable within one year | 42/48 | €49,553 | €60,764 | +€11,210 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €5,004 | - | -€5,004 | |
| Trade debts | 44 | €10,866 | €23,575 | +€12,710 | +117% |
| Suppliers | 440/4 | €10,866 | €23,575 | +€12,710 | +117% |
| Taxes, remuneration and social security | 45 | €23,439 | €36,061 | +€12,623 | +53.9% |
| Taxes | 450/3 | €18,067 | €17,332 | -€735 | -4.1% |
| Remuneration and social security | 454/9 | €5,372 | €18,729 | +€13,358 | +249% |
| Other amounts payable | 47/48 | €10,245 | €1,127 | -€9,118 | -89.0% |
| Remuneration, social security and pensions | 62 | €49,235 | €93,094 | +€43,859 | +89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €822 | €1,518 | +€696 | +84.7% |
| Other operating charges | 640/8 | €3,817 | €6,291 | +€2,474 | +64.8% |
| Gross operating margin | 9900 | €65,452 | €128,286 | +€62,834 | +96.0% |
| Operating profit (loss) | 9901 | €11,578 | €27,383 | +€15,805 | +137% |
| Financial income | 75/76B | €28,647 | €2,150 | -€26,497 | -92.5% |
| Recurring financial income | 75 | €1,361 | €2,150 | +€789 | +58.0% |
| Non-recurring financial income | 76B | €27,286 | - | -€27,286 | |
| Financial charges | 65/66B | €6,602 | €21,320 | +€14,718 | +223% |
| Recurring financial charges | 65 | €6,602 | €21,320 | +€14,718 | +223% |
| Profit (loss) for the period before taxes | 9903 | €33,623 | €8,213 | -€25,409 | -75.6% |
| Income taxes | 67/77 | €5,546 | €3,535 | -€2,011 | -36.3% |
| Profit (loss) for the period | 9904 | €28,077 | €4,678 | -€23,399 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,077 | €4,678 | -€23,399 | -83.3% |
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 14 October 2026 via checked.be.