ProInvestment: 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.
ProInvestment
Largest movements
- Stocks and contracts -€815,697
down €815,697 (-100%), from €815,697 to €0
- Receivables within one year +€202,342
up €202,342, from €0 to €202,342
of which Other amounts receivable: +€183,433
- Cash +€37,105
up €37,105 (+45.7%), from €81,276 to €118,381
mainly Stocks and contracts (+€815,697) and Depreciation (+€4,180)
- Other debts -€383,692
down €383,692 (-65.7%), from €583,692 to €200,000
- Short-term financial debts -€124,650
down €124,650 (-100%), from €124,650 to €0
- Trade debts -€34,075
down €34,075 (-71.2%), from €47,888 to €13,813
- Tax, wage and social debts -€30,232
down €30,232 (-34.8%), from €86,870 to €56,638
- Gross operating margin -€144,299
down €144,299, from €140,124 to -€4,175
- Taxes -€21,385
down €21,385, from €20,113 to -€1,272
- Financial charges -€19,743
down €19,743 (-90.3%), from €21,869 to €2,126
- Financial income +€4,839
up €4,839 (+49,937%), from €10 to €4,849
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €900,997 | €321,867 | -€579,130 | -64.3% |
| Fixed assets | 21/28 | €4,000 | €1,120 | -€2,880 | -72.0% |
| Tangible fixed assets | 22/27 | €4,000 | €1,120 | -€2,880 | -72.0% |
| Furniture and vehicles | 24 | €4,000 | €1,120 | -€2,880 | -72.0% |
| Current assets | 29/58 | €896,997 | €320,748 | -€576,250 | -64.2% |
| Stocks and contracts in progress | 3 | €815,697 | €0 | -€815,697 | -100% |
| Stocks | 30/36 | €815,697 | €0 | -€815,697 | -100% |
| Amounts receivable within one year | 40/41 | €0 | €202,342 | +€202,342 | |
| Trade receivables | 40 | €0 | €18,910 | +€18,910 | |
| Other amounts receivable | 41 | €0 | €183,433 | +€183,433 | |
| Cash at bank and in hand | 54/58 | €81,276 | €118,381 | +€37,105 | +45.7% |
| Deferred charges and accrued income | 490/1 | €24 | €24 | = | 0.0% |
| Total equity and liabilities | 10/49 | €900,997 | €321,867 | -€579,130 | -64.3% |
| Equity | 10/15 | €57,897 | €51,417 | -€6,480 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,297 | €32,817 | -€6,480 | -16.5% |
| Amounts payable | 17/49 | €843,100 | €270,450 | -€572,650 | -67.9% |
| Amounts payable within one year | 42/48 | €843,100 | €270,450 | -€572,650 | -67.9% |
| Financial debts | 43 | €124,650 | €0 | -€124,650 | -100% |
| Credit institutions | 430/8 | €124,650 | €0 | -€124,650 | -100% |
| Trade debts | 44 | €47,888 | €13,813 | -€34,075 | -71.2% |
| Suppliers | 440/4 | €47,888 | €13,813 | -€34,075 | -71.2% |
| Taxes, remuneration and social security | 45 | €86,870 | €56,638 | -€30,232 | -34.8% |
| Taxes | 450/3 | €86,870 | €56,638 | -€30,232 | -34.8% |
| Other amounts payable | 47/48 | €583,692 | €200,000 | -€383,692 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,180 | +€180 | +4.5% |
| Other operating charges | 640/8 | €2,020 | €2,120 | +€100 | +5.0% |
| Gross operating margin | 9900 | €140,124 | -€4,175 | -€144,299 | |
| Operating profit (loss) | 9901 | €134,105 | -€10,475 | -€144,580 | |
| Financial income | 75/76B | €10 | €4,849 | +€4,839 | +49,937% |
| Recurring financial income | 75 | €10 | €4,849 | +€4,839 | +49,937% |
| Financial charges | 65/66B | €21,869 | €2,126 | -€19,743 | -90.3% |
| Recurring financial charges | 65 | €21,869 | €2,126 | -€19,743 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €112,245 | -€7,753 | -€119,998 | |
| Income taxes | 67/77 | €20,113 | -€1,272 | -€21,385 | |
| Profit (loss) for the period | 9904 | €92,133 | -€6,480 | -€98,613 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,133 | -€6,480 | -€98,613 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.