PROCLARIUS: 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.
PROCLARIUS
Largest movements
- Receivables within one year +€53,232
new in 2024: €53,232
- Cash +€11,216
up €11,216 (+503.4%), from €2,228 to €13,444
mainly Contributions, distributions and other (+€117,335) and Trade debts (+€10,799)
- Tangible fixed assets -€9,620
down €9,620 (-25.0%), from €38,436 to €28,816
of which Leasing and similar rights: -€5,653
- Deferred charges and accrued income -€3,206
no longer reported in 2024 (was €3,206)
- Formation expenses +€3,014
new in 2024: €3,014
- Contributions +€117,335
up €117,335 (+1892.5%), from €6,200 to €123,535
- Other debts -€81,696
down €81,696 (-69.1%), from €118,159 to €36,463
- Trade debts +€10,799
up €10,799 (+903.0%), from €1,196 to €11,994
- Tax, wage and social debts +€9,026
up €9,026 (+45.3%), from €19,928 to €28,954
of which Remuneration and social security: +€6,826
- Accrued charges and deferred income -€1,836
no longer reported in 2024 (was €1,836)
- Gross operating margin +€69,090
up €69,090 (+90.8%), from €76,119 to €145,209
- Financial charges +€4,220
up €4,220 (+579.4%), from €728 to €4,948
- Staff costs +€3,231
up €3,231 (+2.6%), from €124,295 to €127,526
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 | €52,746 | €106,699 | +€53,953 | +102.3% |
| Formation expenses | 20 | - | €3,014 | +€3,014 | |
| Fixed assets | 21/28 | €47,312 | €37,009 | -€10,302 | -21.8% |
| Intangible fixed assets | 21 | €1,828 | €1,145 | -€683 | -37.4% |
| Tangible fixed assets | 22/27 | €38,436 | €28,816 | -€9,620 | -25.0% |
| Plant, machinery and equipment | 23 | €6,954 | €6,243 | -€710 | -10.2% |
| Furniture and vehicles | 24 | €22,015 | €18,759 | -€3,256 | -14.8% |
| Leasing and similar rights | 25 | €9,468 | €3,815 | -€5,653 | -59.7% |
| Financial fixed assets | 28 | €7,047 | €7,047 | = | 0.0% |
| Current assets | 29/58 | €5,435 | €66,676 | +€61,242 | +1126.9% |
| Amounts receivable within one year | 40/41 | - | €53,232 | +€53,232 | |
| Trade receivables | 40 | - | €53,232 | +€53,232 | |
| Cash at bank and in hand | 54/58 | €2,228 | €13,444 | +€11,216 | +503.4% |
| Deferred charges and accrued income | 490/1 | €3,206 | - | -€3,206 | |
| Total equity and liabilities | 10/49 | €52,746 | €106,699 | +€53,953 | +102.3% |
| Equity | 10/15 | -€88,373 | €29,288 | +€117,661 | |
| Contributions | 10/11 | €6,200 | €123,535 | +€117,335 | +1892.5% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,433 | -€96,107 | +€326 | +0.3% |
| Amounts payable | 17/49 | €141,119 | €77,411 | -€63,707 | -45.1% |
| Amounts payable within one year | 42/48 | €139,283 | €77,411 | -€61,871 | -44.4% |
| Trade debts | 44 | €1,196 | €11,994 | +€10,799 | +903.0% |
| Suppliers | 440/4 | €1,196 | €11,994 | +€10,799 | +903.0% |
| Taxes, remuneration and social security | 45 | €19,928 | €28,954 | +€9,026 | +45.3% |
| Taxes | 450/3 | €2,161 | €4,361 | +€2,200 | +101.8% |
| Remuneration and social security | 454/9 | €17,767 | €24,593 | +€6,826 | +38.4% |
| Other amounts payable | 47/48 | €118,159 | €36,463 | -€81,696 | -69.1% |
| Accrued charges and deferred income | 492/3 | €1,836 | - | -€1,836 | |
| Remuneration, social security and pensions | 62 | €124,295 | €127,526 | +€3,231 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,151 | €10,302 | -€848 | -7.6% |
| Other operating charges | 640/8 | €1,482 | €745 | -€737 | -49.7% |
| Gross operating margin | 9900 | €76,119 | €145,209 | +€69,090 | +90.8% |
| Operating profit (loss) | 9901 | -€60,808 | €6,635 | +€67,443 | |
| Financial charges | 65/66B | €728 | €4,948 | +€4,220 | +579.4% |
| Recurring financial charges | 65 | €728 | €4,948 | +€4,220 | +579.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,536 | €1,687 | +€63,224 | |
| Income taxes | 67/77 | €2,127 | €1,362 | -€765 | -36.0% |
| Profit (loss) for the period | 9904 | -€63,663 | €326 | +€63,989 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,663 | €326 | +€63,989 |
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.