PROATOM: 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.
PROATOM
Largest movements
- Cash -€3,081
down €3,081 (-87.3%), from €3,528 to €447
mainly Investment in fixed assets (net) (-€21,701) and Other debts (-€2,500)
- Receivables within one year +€2,090
up €2,090 (+5.5%), from €37,938 to €40,028
of which Other amounts receivable: +€3,463
- Tangible fixed assets +€1,701
up €1,701 (+4.3%), from €39,961 to €41,662
of which Furniture and vehicles: +€1,755
- Other debts -€2,500
no longer reported in 2024 (was €2,500)
- Profit (loss) carried forward +€1,668
up €1,668 (+4.9%), from €33,760 to €35,428
- Depreciation +€16,052
up €16,052 (+406.7%), from €3,947 to €20,000
- Gross operating margin -€11,852
down €11,852 (-33.8%), from €35,091 to €23,240
- Taxes -€3,508
down €3,508 (-87.0%), from €4,031 to €522
- Financial charges +€2,485
up €2,485 (+544.3%), from €457 to €2,942
- Financial income +€1,772
up €1,772 (+641.7%), from €276 to €2,048
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 | €81,893 | €82,227 | +€334 | +0.4% |
| Fixed assets | 21/28 | €40,051 | €41,752 | +€1,701 | +4.2% |
| Tangible fixed assets | 22/27 | €39,961 | €41,662 | +€1,701 | +4.3% |
| Plant, machinery and equipment | 23 | €54 | - | -€54 | |
| Furniture and vehicles | 24 | €39,907 | €41,662 | +€1,755 | +4.4% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €41,842 | €40,475 | -€1,368 | -3.3% |
| Amounts receivable within one year | 40/41 | €37,938 | €40,028 | +€2,090 | +5.5% |
| Trade receivables | 40 | €16,251 | €14,879 | -€1,373 | -8.4% |
| Other amounts receivable | 41 | €21,687 | €25,149 | +€3,463 | +16.0% |
| Cash at bank and in hand | 54/58 | €3,528 | €447 | -€3,081 | -87.3% |
| Deferred charges and accrued income | 490/1 | €376 | - | -€376 | |
| Total equity and liabilities | 10/49 | €81,893 | €82,227 | +€334 | +0.4% |
| Equity | 10/15 | €39,960 | €41,628 | +€1,668 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,760 | €35,428 | +€1,668 | +4.9% |
| Amounts payable | 17/49 | €41,933 | €40,599 | -€1,334 | -3.2% |
| Amounts payable within one year | 42/48 | €41,933 | €40,599 | -€1,334 | -3.2% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €10,366 | €11,010 | +€644 | +6.2% |
| Suppliers | 440/4 | €10,366 | €11,010 | +€644 | +6.2% |
| Taxes, remuneration and social security | 45 | €4,067 | €4,589 | +€522 | +12.8% |
| Taxes | 450/3 | €4,067 | €4,589 | +€522 | +12.8% |
| Other amounts payable | 47/48 | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,947 | €20,000 | +€16,052 | +406.7% |
| Other operating charges | 640/8 | €1,264 | €156 | -€1,108 | -87.7% |
| Gross operating margin | 9900 | €35,091 | €23,240 | -€11,852 | -33.8% |
| Operating profit (loss) | 9901 | €29,880 | €3,084 | -€26,796 | -89.7% |
| Financial income | 75/76B | €276 | €2,048 | +€1,772 | +641.7% |
| Recurring financial income | 75 | €276 | €2,048 | +€1,772 | +641.7% |
| Financial charges | 65/66B | €457 | €2,942 | +€2,485 | +544.3% |
| Recurring financial charges | 65 | €457 | €2,942 | +€2,485 | +544.3% |
| Profit (loss) for the period before taxes | 9903 | €29,699 | €2,190 | -€27,509 | -92.6% |
| Income taxes | 67/77 | €4,031 | €522 | -€3,508 | -87.0% |
| Profit (loss) for the period | 9904 | €25,669 | €1,668 | -€24,001 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,669 | €1,668 | -€24,001 | -93.5% |
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 2 October 2026 via checked.be.