PROCESSUS EVOLUTIONS BELGIUM: 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.
PROCESSUS EVOLUTIONS BELGIUM
Largest movements
- Tangible fixed assets -€32,042
down €32,042 (-5.9%), from €543,517 to €511,475
of which Land and buildings: -€20,827
- Debts after one year +€85,926
up €85,926 (+30.3%), from €283,125 to €369,051
- Tax, wage and social debts -€67,188
down €67,188 (-47.8%), from €140,467 to €73,279
- Profit (loss) carried forward -€31,212
down €31,212 (-86.8%), from €35,962 to €4,750
- Current portion of long-term debt -€17,198
down €17,198 (-39.3%), from €43,720 to €26,522
- Short-term financial debts -€9,751
down €9,751 (-17.9%), from €54,500 to €44,749
- Gross operating margin -€106,559
down €106,559 (-71.2%), from €149,746 to €43,187
- Taxes -€38,607
down €38,607, from €35,791 to -€2,816
- Other operating charges +€5,165
up €5,165 (+75.4%), from €6,850 to €12,015
- Depreciation +€3,604
up €3,604 (+11.8%), from €30,621 to €34,226
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 | €608,700 | €571,867 | -€36,833 | -6.1% |
| Fixed assets | 21/28 | €543,517 | €511,959 | -€31,558 | -5.8% |
| Tangible fixed assets | 22/27 | €543,517 | €511,475 | -€32,042 | -5.9% |
| Land and buildings | 22 | €511,499 | €490,672 | -€20,827 | -4.1% |
| Plant, machinery and equipment | 23 | €1,340 | €1,231 | -€109 | -8.2% |
| Furniture and vehicles | 24 | €30,678 | €9,852 | -€20,826 | -67.9% |
| Leasing and similar rights | 25 | - | €9,721 | +€9,721 | |
| Financial fixed assets | 28 | - | €484 | +€484 | |
| Current assets | 29/58 | €65,183 | €59,908 | -€5,275 | -8.1% |
| Stocks and contracts in progress | 3 | €1,514 | €1,514 | = | 0.0% |
| Stocks | 30/36 | €1,514 | €1,514 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,602 | €58,036 | -€5,566 | -8.8% |
| Trade receivables | 40 | €9,418 | €10,761 | +€1,343 | +14.3% |
| Other amounts receivable | 41 | €54,184 | €47,275 | -€6,909 | -12.8% |
| Cash at bank and in hand | 54/58 | - | €346 | +€346 | |
| Deferred charges and accrued income | 490/1 | €67 | €13 | -€54 | -80.9% |
| Total equity and liabilities | 10/49 | €608,700 | €571,867 | -€36,833 | -6.1% |
| Equity | 10/15 | €65,304 | €34,092 | -€31,212 | -47.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,742 | €10,742 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €8,882 | €10,742 | +€1,860 | +20.9% |
| Profit (loss) carried forward | 14 | €35,962 | €4,750 | -€31,212 | -86.8% |
| Amounts payable | 17/49 | €543,395 | €537,775 | -€5,621 | -1.0% |
| Amounts payable after more than one year | 17 | €283,125 | €369,051 | +€85,926 | +30.3% |
| Financial debts | 170/4 | €283,125 | €369,051 | +€85,926 | +30.3% |
| Amounts payable within one year | 42/48 | €260,270 | €168,724 | -€91,547 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €43,720 | €26,522 | -€17,198 | -39.3% |
| Financial debts | 43 | €54,500 | €44,749 | -€9,751 | -17.9% |
| Credit institutions | 430/8 | €54,500 | €44,749 | -€9,751 | -17.9% |
| Trade debts | 44 | €11,092 | €17,342 | +€6,250 | +56.3% |
| Suppliers | 440/4 | €11,092 | €17,342 | +€6,250 | +56.3% |
| Taxes, remuneration and social security | 45 | €140,467 | €73,279 | -€67,188 | -47.8% |
| Taxes | 450/3 | €140,467 | €73,279 | -€67,188 | -47.8% |
| Other amounts payable | 47/48 | €10,491 | €6,831 | -€3,660 | -34.9% |
| Non-recurring operating income | 76A | €63,833 | - | -€63,833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,621 | €34,226 | +€3,604 | +11.8% |
| Other operating charges | 640/8 | €6,850 | €12,015 | +€5,165 | +75.4% |
| Gross operating margin | 9900 | €149,746 | €43,187 | -€106,559 | -71.2% |
| Operating profit (loss) | 9901 | €112,275 | -€3,054 | -€115,329 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €16,915 | €17,110 | +€195 | +1.2% |
| Recurring financial charges | 65 | €16,915 | €17,110 | +€195 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €95,360 | -€20,164 | -€115,524 | |
| Income taxes | 67/77 | €35,791 | -€2,816 | -€38,607 | |
| Profit (loss) for the period | 9904 | €59,569 | -€17,347 | -€76,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,569 | -€17,347 | -€76,916 |
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 9 October 2026 via checked.be.