PROLEJOR: 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.
PROLEJOR
Largest movements
- Deferred charges and accrued income +€8,589
up €8,589 (+1447.9%), from €593 to €9,182
- Cash +€6,266
up €6,266 (+5.5%), from €113,705 to €119,971
mainly Net result for the year (+€23,631) and Receivables within one year (+€4,722)
- Receivables within one year -€4,722
down €4,722 (-57.6%), from €8,197 to €3,474
of which Trade receivables: -€5,318
- Stocks and contracts +€3,765
up €3,765 (+29.3%), from €12,868 to €16,634
- Profit (loss) carried forward +€23,631
up €23,631, from €0 to €23,631
- Tax, wage and social debts -€5,616
down €5,616 (-14.8%), from €38,073 to €32,457
of which Taxes: -€7,900
- Trade debts -€2,599
down €2,599 (-32.9%), from €7,894 to €5,294
- Staff costs +€40,056
up €40,056 (+29.6%), from €135,535 to €175,591
- Gross operating margin +€34,620
up €34,620 (+19.5%), from €177,717 to €212,337
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 | €145,922 | €160,250 | +€14,328 | +9.8% |
| Fixed assets | 21/28 | €10,558 | €10,988 | +€430 | +4.1% |
| Tangible fixed assets | 22/27 | €10,558 | €10,988 | +€430 | +4.1% |
| Land and buildings | 22 | €1,100 | €806 | -€293 | -26.7% |
| Plant, machinery and equipment | 23 | €8,700 | €8,401 | -€299 | -3.4% |
| Furniture and vehicles | 24 | €758 | €292 | -€467 | -61.5% |
| Other tangible fixed assets | 26 | - | €1,489 | +€1,489 | |
| Current assets | 29/58 | €135,364 | €149,262 | +€13,898 | +10.3% |
| Stocks and contracts in progress | 3 | €12,868 | €16,634 | +€3,765 | +29.3% |
| Stocks | 30/36 | €12,868 | €16,634 | +€3,765 | +29.3% |
| Amounts receivable within one year | 40/41 | €8,197 | €3,474 | -€4,722 | -57.6% |
| Trade receivables | 40 | €8,034 | €2,716 | -€5,318 | -66.2% |
| Other amounts receivable | 41 | €163 | €759 | +€596 | +365.2% |
| Cash at bank and in hand | 54/58 | €113,705 | €119,971 | +€6,266 | +5.5% |
| Deferred charges and accrued income | 490/1 | €593 | €9,182 | +€8,589 | +1447.9% |
| Total equity and liabilities | 10/49 | €145,922 | €160,250 | +€14,328 | +9.8% |
| Equity | 10/15 | €97,689 | €121,319 | +€23,631 | +24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,089 | €79,089 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,229 | €77,229 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €23,631 | +€23,631 | |
| Amounts payable | 17/49 | €48,234 | €38,931 | -€9,303 | -19.3% |
| Amounts payable within one year | 42/48 | €48,234 | €38,931 | -€9,303 | -19.3% |
| Trade debts | 44 | €7,894 | €5,294 | -€2,599 | -32.9% |
| Suppliers | 440/4 | €7,894 | €5,294 | -€2,599 | -32.9% |
| Taxes, remuneration and social security | 45 | €38,073 | €32,457 | -€5,616 | -14.8% |
| Taxes | 450/3 | €18,941 | €11,041 | -€7,900 | -41.7% |
| Remuneration and social security | 454/9 | €19,132 | €21,415 | +€2,284 | +11.9% |
| Other amounts payable | 47/48 | €2,268 | €1,180 | -€1,088 | -48.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €133 | €0 | -€133 | -100.0% |
| Remuneration, social security and pensions | 62 | €135,535 | €175,591 | +€40,056 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,928 | €2,984 | +€1,056 | +54.7% |
| Other operating charges | 640/8 | €2,764 | €2,653 | -€111 | -4.0% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €177,717 | €212,337 | +€34,620 | +19.5% |
| Operating profit (loss) | 9901 | €37,440 | €31,109 | -€6,331 | -16.9% |
| Financial income | 75/76B | €71 | €147 | +€76 | +106.2% |
| Recurring financial income | 75 | €71 | €147 | +€76 | +106.2% |
| Financial charges | 65/66B | €568 | €953 | +€384 | +67.6% |
| Recurring financial charges | 65 | €568 | €953 | +€384 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | €36,943 | €30,304 | -€6,640 | -18.0% |
| Income taxes | 67/77 | €7,100 | €6,673 | -€427 | -6.0% |
| Profit (loss) for the period | 9904 | €29,844 | €23,631 | -€6,213 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,844 | €23,631 | -€6,213 | -20.8% |
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 30 September 2026 via checked.be.