ProEsthetic Solution: 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.
ProEsthetic Solution
Largest movements
- Receivables within one year -€14,034
down €14,034 (-82.9%), from €16,934 to €2,901
of which Trade receivables: -€16,801
- Tangible fixed assets -€5,578
down €5,578 (-10.6%), from €52,383 to €46,805
- Stocks and contracts +€2,500
up €2,500 (+125%), from €2,000 to €4,500
- Cash -€1,783
no longer reported in 2024 (was €1,783)
mainly Trade debts (-€14,796) and Debts after one year (-€12,219)
- Trade debts -€14,796
down €14,796 (-98.9%), from €14,964 to €167
- Debts after one year -€12,219
down €12,219 (-33.4%), from €36,568 to €24,348
- Other debts +€8,300
up €8,300 (+42.1%), from €19,738 to €28,038
- Gross operating margin +€2,701
up €2,701 (+49.8%), from €5,426 to €8,127
- Depreciation +€2,181
up €2,181 (+64.2%), from €3,397 to €5,578
- Financial charges +€840
up €840 (+73.5%), from €1,142 to €1,982
- Taxes +€167
new in 2024: €167
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 | €73,101 | €54,791 | -€18,310 | -25.0% |
| Fixed assets | 21/28 | €52,383 | €46,805 | -€5,578 | -10.6% |
| Tangible fixed assets | 22/27 | €52,383 | €46,805 | -€5,578 | -10.6% |
| Plant, machinery and equipment | 23 | €52,383 | €46,805 | -€5,578 | -10.6% |
| Current assets | 29/58 | €20,718 | €7,985 | -€12,732 | -61.5% |
| Stocks and contracts in progress | 3 | €2,000 | €4,500 | +€2,500 | +125% |
| Stocks | 30/36 | €2,000 | €4,500 | +€2,500 | +125% |
| Amounts receivable within one year | 40/41 | €16,934 | €2,901 | -€14,034 | -82.9% |
| Trade receivables | 40 | €16,801 | - | -€16,801 | |
| Other amounts receivable | 41 | €134 | €2,901 | +€2,767 | +2,073% |
| Cash at bank and in hand | 54/58 | €1,783 | - | -€1,783 | |
| Deferred charges and accrued income | 490/1 | - | €585 | +€585 | |
| Total equity and liabilities | 10/49 | €73,101 | €54,791 | -€18,310 | -25.0% |
| Equity | 10/15 | €1,832 | €2,231 | +€400 | +21.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €832 | €1,231 | +€400 | +48.0% |
| Amounts payable | 17/49 | €71,269 | €52,559 | -€18,710 | -26.3% |
| Amounts payable after more than one year | 17 | €36,568 | €24,348 | -€12,219 | -33.4% |
| Financial debts | 170/4 | €36,568 | €24,348 | -€12,219 | -33.4% |
| Amounts payable within one year | 42/48 | €34,702 | €28,211 | -€6,491 | -18.7% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €14,964 | €167 | -€14,796 | -98.9% |
| Suppliers | 440/4 | €14,964 | €167 | -€14,796 | -98.9% |
| Other amounts payable | 47/48 | €19,738 | €28,038 | +€8,300 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,397 | €5,578 | +€2,181 | +64.2% |
| Other operating charges | 640/8 | €55 | - | -€55 | |
| Gross operating margin | 9900 | €5,426 | €8,127 | +€2,701 | +49.8% |
| Operating profit (loss) | 9901 | €1,974 | €2,548 | +€575 | +29.1% |
| Financial charges | 65/66B | €1,142 | €1,982 | +€840 | +73.5% |
| Recurring financial charges | 65 | €1,142 | €1,982 | +€840 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €832 | €567 | -€265 | -31.8% |
| Income taxes | 67/77 | - | €167 | +€167 | |
| Profit (loss) for the period | 9904 | €832 | €400 | -€432 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €832 | €400 | -€432 | -52.0% |
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 13 October 2026 via checked.be.