PROGACCT: 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.
PROGACCT
Largest movements
- Cash +€140,914
new in 2024: €140,914
mainly Current investments (+€99,015) and Net result for the year (+€75,377)
- Current investments -€99,015
no longer reported in 2024 (was €99,015)
- Receivables within one year +€10,221
up €10,221 (+729.7%), from €1,401 to €11,621
of which Trade receivables: +€10,570
- Profit (loss) carried forward +€75,377
up €75,377 (+220.2%), from €34,236 to €109,613
- Other debts -€35,591
no longer reported in 2024 (was €35,591)
- Tax, wage and social debts +€16,590
up €16,590 (+76.5%), from €21,679 to €38,270
of which Taxes: +€19,657
- Trade debts -€4,220
down €4,220 (-49.5%), from €8,519 to €4,300
- Turnover +€37,404
up €37,404 (+38.2%), from €97,887 to €135,290
- Gross operating margin +€24,043
up €24,043 (+31.3%), from €76,749 to €100,792
- Purchases and services +€13,360
up €13,360 (+63.2%), from €21,138 to €34,498
- Taxes +€1,411
up €1,411 (+7.8%), from €18,057 to €19,468
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 | €103,025 | €155,182 | +€52,157 | +50.6% |
| Fixed assets | 21/28 | €2,610 | €2,647 | +€37 | +1.4% |
| Tangible fixed assets | 22/27 | €2,610 | €2,647 | +€37 | +1.4% |
| Furniture and vehicles | 24 | €2,610 | €2,647 | +€37 | +1.4% |
| Current assets | 29/58 | €100,415 | €152,535 | +€52,120 | +51.9% |
| Amounts receivable within one year | 40/41 | €1,401 | €11,621 | +€10,221 | +729.7% |
| Trade receivables | 40 | - | €10,570 | +€10,570 | |
| Other amounts receivable | 41 | €1,401 | €1,051 | -€349 | -25.0% |
| Current investments | 50/53 | €99,015 | - | -€99,015 | |
| Cash at bank and in hand | 54/58 | - | €140,914 | +€140,914 | |
| Total equity and liabilities | 10/49 | €103,025 | €155,182 | +€52,157 | +50.6% |
| Equity | 10/15 | €37,236 | €112,613 | +€75,377 | +202.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,236 | €109,613 | +€75,377 | +220.2% |
| Amounts payable | 17/49 | €65,789 | €42,569 | -€23,220 | -35.3% |
| Amounts payable within one year | 42/48 | €65,789 | €42,569 | -€23,220 | -35.3% |
| Trade debts | 44 | €8,519 | €4,300 | -€4,220 | -49.5% |
| Suppliers | 440/4 | €8,519 | €4,300 | -€4,220 | -49.5% |
| Taxes, remuneration and social security | 45 | €21,679 | €38,270 | +€16,590 | +76.5% |
| Taxes | 450/3 | €18,057 | €37,714 | +€19,657 | +108.9% |
| Remuneration and social security | 454/9 | €3,622 | €556 | -€3,066 | -84.7% |
| Other amounts payable | 47/48 | €35,591 | - | -€35,591 | |
| Turnover | 70 | €97,887 | €135,290 | +€37,404 | +38.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,138 | €34,498 | +€13,360 | +63.2% |
| Remuneration, social security and pensions | 62 | €3,785 | €3,812 | +€27 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €1,258 | +€971 | +338.5% |
| Other operating charges | 640/8 | €384 | €787 | +€403 | +104.8% |
| Gross operating margin | 9900 | €76,749 | €100,792 | +€24,043 | +31.3% |
| Operating profit (loss) | 9901 | €72,293 | €94,935 | +€22,642 | +31.3% |
| Financial charges | 65/66B | - | €90 | +€90 | |
| Recurring financial charges | 65 | - | €90 | +€90 | |
| Profit (loss) for the period before taxes | 9903 | €72,293 | €94,845 | +€22,552 | +31.2% |
| Income taxes | 67/77 | €18,057 | €19,468 | +€1,411 | +7.8% |
| Profit (loss) for the period | 9904 | €54,236 | €75,377 | +€21,141 | +39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,236 | €75,377 | +€21,141 | +39.0% |
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 1 October 2026 via checked.be.