PROF BANDEN: 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.
PROF BANDEN
Largest movements
- Cash +€5,075
up €5,075 (+246%), from €2,062 to €7,137
mainly Other debts (+€92,018) and Receivables within one year (+€4,586)
- Receivables within one year -€4,586
down €4,586 (-63.6%), from €7,213 to €2,627
of which Other amounts receivable: -€5,420
- Other debts +€92,018
up €92,018 (+99.1%), from €92,819 to €184,837
- Profit (loss) carried forward -€69,197
down €69,197 (-109%), from -€63,623 to -€132,821
- Trade debts -€14,254
down €14,254 (-97.7%), from €14,595 to €341
- Tax, wage and social debts -€7,915
down €7,915 (-88.9%), from €8,904 to €989
of which Taxes: -€8,623
- Gross operating margin -€51,132
down €51,132 (-330%), from -€15,504 to -€66,636
- Other operating charges +€1,464
new in 2024: €1,464
- Depreciation -€1,362
no longer reported in 2024 (was €1,362)
- Staff costs +€730
new in 2024: €730
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 | €52,894 | €53,546 | +€652 | +1.2% |
| Current assets | 29/58 | €52,894 | €53,546 | +€652 | +1.2% |
| Stocks and contracts in progress | 3 | €43,464 | €43,646 | +€182 | +0.4% |
| Stocks | 30/36 | €43,464 | €43,646 | +€182 | +0.4% |
| Amounts receivable within one year | 40/41 | €7,213 | €2,627 | -€4,586 | -63.6% |
| Trade receivables | 40 | - | €834 | +€834 | |
| Other amounts receivable | 41 | €7,213 | €1,793 | -€5,420 | -75.1% |
| Current investments | 50/53 | - | €136 | +€136 | |
| Cash at bank and in hand | 54/58 | €2,062 | €7,137 | +€5,075 | +246% |
| Deferred charges and accrued income | 490/1 | €155 | - | -€155 | |
| Total equity and liabilities | 10/49 | €52,894 | €53,546 | +€652 | +1.2% |
| Equity | 10/15 | -€63,523 | -€132,721 | -€69,197 | -109% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | - | -€100 | |
| Issued capital | 100 | €100 | - | -€100 | |
| Profit (loss) carried forward | 14 | -€63,623 | -€132,821 | -€69,197 | -109% |
| Amounts payable | 17/49 | €116,418 | €186,267 | +€69,849 | +60.0% |
| Amounts payable within one year | 42/48 | €116,418 | €186,267 | +€69,849 | +60.0% |
| Financial debts | 43 | €100 | €100 | = | 0.0% |
| Credit institutions | 430/8 | €100 | €100 | = | 0.0% |
| Trade debts | 44 | €14,595 | €341 | -€14,254 | -97.7% |
| Suppliers | 440/4 | €14,595 | €341 | -€14,254 | -97.7% |
| Taxes, remuneration and social security | 45 | €8,904 | €989 | -€7,915 | -88.9% |
| Taxes | 450/3 | €8,904 | €281 | -€8,623 | -96.8% |
| Remuneration and social security | 454/9 | - | €708 | +€708 | |
| Other amounts payable | 47/48 | €92,819 | €184,837 | +€92,018 | +99.1% |
| Remuneration, social security and pensions | 62 | - | €730 | +€730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | - | -€1,362 | |
| Other operating charges | 640/8 | - | €1,464 | +€1,464 | |
| Gross operating margin | 9900 | -€15,504 | -€66,636 | -€51,132 | -330% |
| Operating profit (loss) | 9901 | -€16,866 | -€68,830 | -€51,964 | -308% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €316 | €367 | +€51 | +16.3% |
| Recurring financial charges | 65 | €316 | €367 | +€51 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,182 | -€69,197 | -€52,015 | -303% |
| Profit (loss) for the period | 9904 | -€17,182 | -€69,197 | -€52,015 | -303% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,182 | -€69,197 | -€52,015 | -303% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.