PROM BE KJUB: what changed
PROM BE KJUB
Largest movements
- Cash -€79,578
down €79,578 (-69.0%), from €115,249 to €35,670
mainly Tax, wage and social debts (-€79,193) and Net result for the year (-€5,115)
- Tax, wage and social debts -€79,193
down €79,193 (-100%), from €79,193 to €0
- Gross operating margin +€2,415
up €2,415 (+34.8%), from -€6,946 to -€4,531
- Taxes +€264
up €264, from €0 to €264
- Financial charges +€135
up €135 (+211%), from €64 to €199
- Other operating charges +€120
up €120, from €0 to €120
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €567,632 | €487,939 | -€79,693 | -14.0% |
| Fixed assets | 21/28 | €400,000 | €400,000 | = | 0.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €167,632 | €87,939 | -€79,693 | -47.5% |
| Amounts receivable within one year | 40/41 | €52,383 | €52,269 | -€115 | -0.2% |
| Other amounts receivable | 41 | €52,383 | €52,269 | -€115 | -0.2% |
| Cash at bank and in hand | 54/58 | €115,249 | €35,670 | -€79,578 | -69.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €567,632 | €487,939 | -€79,693 | -14.0% |
| Equity | 10/15 | €480,569 | €475,455 | -€5,115 | -1.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €230,569 | €225,455 | -€5,115 | -2.2% |
| Distributable reserves | 133 | €230,569 | €225,455 | -€5,115 | -2.2% |
| Amounts payable | 17/49 | €87,063 | €12,484 | -€74,579 | -85.7% |
| Amounts payable within one year | 42/48 | €87,063 | €11,484 | -€75,579 | -86.8% |
| Trade debts | 44 | €6,303 | €9,917 | +€3,614 | +57.3% |
| Suppliers | 440/4 | €6,303 | €9,917 | +€3,614 | +57.3% |
| Taxes, remuneration and social security | 45 | €79,193 | €0 | -€79,193 | -100% |
| Taxes | 450/3 | €79,193 | €0 | -€79,193 | -100% |
| Other amounts payable | 47/48 | €1,567 | €1,567 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €0 | €120 | +€120 | |
| Gross operating margin | 9900 | -€6,946 | -€4,531 | +€2,415 | +34.8% |
| Operating profit (loss) | 9901 | -€6,946 | -€4,651 | +€2,295 | +33.0% |
| Financial charges | 65/66B | €64 | €199 | +€135 | +211% |
| Recurring financial charges | 65 | €64 | €199 | +€135 | +211% |
| Profit (loss) for the period before taxes | 9903 | -€7,010 | -€4,851 | +€2,159 | +30.8% |
| Income taxes | 67/77 | €0 | €264 | +€264 | |
| Profit (loss) for the period | 9904 | -€7,010 | -€5,115 | +€1,895 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,010 | -€5,115 | +€1,895 | +27.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.