PROLINE CHARTERING: 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.
PROLINE CHARTERING
Largest movements
- Receivables within one year +€12,719
up €12,719 (+24.3%), from €52,403 to €65,122
of which Other amounts receivable: +€9,623
- Cash -€10,173
down €10,173 (-37.1%), from €27,426 to €17,253
mainly Receivables within one year (-€12,719) and Debts after one year (-€10,474)
- Tangible fixed assets -€6,921
down €6,921 (-10.7%), from €64,406 to €57,485
of which Furniture and vehicles: -€6,399
- Deferred charges and accrued income +€4,811
up €4,811 (+355.3%), from €1,354 to €6,165
- Reserves +€13,388
up €13,388 (+20.8%), from €64,520 to €77,908
of which Distributable reserves: +€13,388
- Debts after one year -€10,474
down €10,474 (-24.7%), from €42,325 to €31,851
- Tax, wage and social debts -€3,548
down €3,548 (-26.6%), from €13,314 to €9,766
- Trade debts +€2,340
up €2,340 (+31.9%), from €7,342 to €9,682
- Accrued charges and deferred income -€1,766
down €1,766 (-92.5%), from €1,910 to €144
- Depreciation +€10,114
up €10,114 (+258.9%), from €3,907 to €14,021
- Gross operating margin -€9,279
down €9,279 (-19.8%), from €46,856 to €37,577
- Taxes -€5,804
down €5,804 (-49.2%), from €11,785 to €5,981
- Financial charges +€3,319
up €3,319 (+125.2%), from €2,652 to €5,971
- Other operating charges -€1,210
down €1,210 (-51.2%), from €2,365 to €1,155
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 | €145,589 | €146,025 | +€436 | +0.3% |
| Fixed assets | 21/28 | €64,406 | €57,485 | -€6,921 | -10.7% |
| Tangible fixed assets | 22/27 | €64,406 | €57,485 | -€6,921 | -10.7% |
| Furniture and vehicles | 24 | €59,828 | €53,429 | -€6,399 | -10.7% |
| Other tangible fixed assets | 26 | €4,578 | €4,056 | -€522 | -11.4% |
| Current assets | 29/58 | €81,183 | €88,540 | +€7,357 | +9.1% |
| Amounts receivable within one year | 40/41 | €52,403 | €65,122 | +€12,719 | +24.3% |
| Trade receivables | 40 | €5,333 | €8,429 | +€3,096 | +58.1% |
| Other amounts receivable | 41 | €47,070 | €56,693 | +€9,623 | +20.4% |
| Cash at bank and in hand | 54/58 | €27,426 | €17,253 | -€10,173 | -37.1% |
| Deferred charges and accrued income | 490/1 | €1,354 | €6,165 | +€4,811 | +355.3% |
| Total equity and liabilities | 10/49 | €145,589 | €146,025 | +€436 | +0.3% |
| Equity | 10/15 | €70,720 | €84,108 | +€13,388 | +18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,520 | €77,908 | +€13,388 | +20.8% |
| Non-distributable reserves | 130/1 | €740 | €740 | = | 0.0% |
| Reserves not available under the articles | 1311 | €740 | €740 | = | 0.0% |
| Distributable reserves | 133 | €63,780 | €77,168 | +€13,388 | +21.0% |
| Amounts payable | 17/49 | €74,869 | €61,917 | -€12,952 | -17.3% |
| Amounts payable after more than one year | 17 | €42,325 | €31,851 | -€10,474 | -24.7% |
| Financial debts | 170/4 | €42,325 | €31,851 | -€10,474 | -24.7% |
| Amounts payable within one year | 42/48 | €30,634 | €29,922 | -€712 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €9,978 | €10,474 | +€496 | +5.0% |
| Trade debts | 44 | €7,342 | €9,682 | +€2,340 | +31.9% |
| Suppliers | 440/4 | €7,342 | €9,682 | +€2,340 | +31.9% |
| Taxes, remuneration and social security | 45 | €13,314 | €9,766 | -€3,548 | -26.6% |
| Taxes | 450/3 | €13,314 | €9,766 | -€3,548 | -26.6% |
| Accrued charges and deferred income | 492/3 | €1,910 | €144 | -€1,766 | -92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,907 | €14,021 | +€10,114 | +258.9% |
| Other operating charges | 640/8 | €2,365 | €1,155 | -€1,210 | -51.2% |
| Gross operating margin | 9900 | €46,856 | €37,577 | -€9,279 | -19.8% |
| Operating profit (loss) | 9901 | €40,584 | €22,401 | -€18,183 | -44.8% |
| Financial income | 75/76B | €2,144 | €2,939 | +€795 | +37.1% |
| Recurring financial income | 75 | €2,144 | €2,939 | +€795 | +37.1% |
| Financial charges | 65/66B | €2,652 | €5,971 | +€3,319 | +125.2% |
| Recurring financial charges | 65 | €2,652 | €5,971 | +€3,319 | +125.2% |
| Profit (loss) for the period before taxes | 9903 | €40,076 | €19,369 | -€20,707 | -51.7% |
| Income taxes | 67/77 | €11,785 | €5,981 | -€5,804 | -49.2% |
| Profit (loss) for the period | 9904 | €28,291 | €13,388 | -€14,903 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,291 | €13,388 | -€14,903 | -52.7% |
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 10 October 2026 via checked.be.