PROCONDEV: 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.
PROCONDEV
Largest movements
- Receivables within one year +€700
new in 2024: €700
of which Trade receivables: +€500
- Profit (loss) carried forward +€1,651
up €1,651 (+15.2%), from -€10,843 to -€9,191
- Other debts -€950
down €950 (-20.0%), from €4,751 to €3,801
- Gross operating margin +€2,323
up €2,323, from -€279 to €2,044
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 | €109 | €815 | +€707 | +650.3% |
| Current assets | 29/58 | €109 | €815 | +€707 | +650.3% |
| Amounts receivable within one year | 40/41 | - | €700 | +€700 | |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | - | €200 | +€200 | |
| Cash at bank and in hand | 54/58 | €109 | €115 | +€7 | +6.0% |
| Total equity and liabilities | 10/49 | €109 | €815 | +€707 | +650.3% |
| Equity | 10/15 | -€4,643 | -€2,991 | +€1,651 | +35.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,843 | -€9,191 | +€1,651 | +15.2% |
| Amounts payable | 17/49 | €4,751 | €3,806 | -€945 | -19.9% |
| Amounts payable within one year | 42/48 | €4,751 | €3,806 | -€945 | -19.9% |
| Taxes, remuneration and social security | 45 | - | €5 | +€5 | |
| Taxes | 450/3 | - | €5 | +€5 | |
| Other amounts payable | 47/48 | €4,751 | €3,801 | -€950 | -20.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€279 | €2,044 | +€2,323 | |
| Operating profit (loss) | 9901 | -€663 | €1,657 | +€2,320 | |
| Financial charges | 65/66B | - | €5 | +€5 | |
| Recurring financial charges | 65 | - | €5 | +€5 | |
| Profit (loss) for the period before taxes | 9903 | -€663 | €1,651 | +€2,315 | |
| Profit (loss) for the period | 9904 | -€663 | €1,651 | +€2,315 | |
| Profit (loss) for the period to be appropriated | 9905 | -€663 | €1,651 | +€2,315 |
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 29 September 2026 via checked.be.