PROMETHEE: 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.
PROMETHEE
Largest movements
- Stocks and contracts +€100,200
up €100,200 (+158.1%), from €63,397 to €163,597
- Cash -€86,834
down €86,834 (-50.8%), from €170,935 to €84,101
mainly Trade debts (-€194,465) and Stocks and contracts (-€100,200)
- Receivables within one year +€16,974
up €16,974 (+37.9%), from €44,769 to €61,743
of which Trade receivables: +€58,790
- Tangible fixed assets +€12,278
up €12,278 (+34.5%), from €35,571 to €47,849
of which Land and buildings: +€25,087
- Financial fixed assets -€7,500
down €7,500 (-51.3%), from €14,613 to €7,113
- Trade debts -€194,465
down €194,465 (-97.4%), from €199,610 to €5,145
- Other debts +€130,564
new in 2024: €130,564
- Profit (loss) carried forward +€102,354
up €102,354 (+243.7%), from €42,002 to €144,355
- Gross operating margin +€168,534
up €168,534 (+153.7%), from €109,671 to €278,206
- Taxes +€42,923
up €42,923, from -€695 to €42,228
- Other operating charges +€8,276
up €8,276 (+34.6%), from €23,932 to €32,208
- Staff costs +€8,000
up €8,000 (+9.2%), from €86,748 to €94,747
- Depreciation -€3,119
down €3,119 (-39.9%), from €7,809 to €4,690
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 | €329,284 | €366,569 | +€37,284 | +11.3% |
| Fixed assets | 21/28 | €50,184 | €54,962 | +€4,778 | +9.5% |
| Tangible fixed assets | 22/27 | €35,571 | €47,849 | +€12,278 | +34.5% |
| Land and buildings | 22 | €22,762 | €47,849 | +€25,087 | +110.2% |
| Plant, machinery and equipment | 23 | €420 | - | -€420 | |
| Furniture and vehicles | 24 | €12,389 | - | -€12,389 | |
| Financial fixed assets | 28 | €14,613 | €7,113 | -€7,500 | -51.3% |
| Current assets | 29/58 | €279,101 | €311,607 | +€32,506 | +11.6% |
| Stocks and contracts in progress | 3 | €63,397 | €163,597 | +€100,200 | +158.1% |
| Stocks | 30/36 | €63,397 | €163,597 | +€100,200 | +158.1% |
| Amounts receivable within one year | 40/41 | €44,769 | €61,743 | +€16,974 | +37.9% |
| Trade receivables | 40 | €515 | €59,306 | +€58,790 | +11405.2% |
| Other amounts receivable | 41 | €44,253 | €2,437 | -€41,816 | -94.5% |
| Cash at bank and in hand | 54/58 | €170,935 | €84,101 | -€86,834 | -50.8% |
| Deferred charges and accrued income | 490/1 | - | €2,166 | +€2,166 | |
| Total equity and liabilities | 10/49 | €329,284 | €366,569 | +€37,284 | +11.3% |
| Equity | 10/15 | €62,462 | €164,815 | +€102,354 | +163.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €42,002 | €144,355 | +€102,354 | +243.7% |
| Amounts payable | 17/49 | €266,823 | €201,753 | -€65,069 | -24.4% |
| Amounts payable within one year | 42/48 | €266,823 | €201,753 | -€65,069 | -24.4% |
| Trade debts | 44 | €199,610 | €5,145 | -€194,465 | -97.4% |
| Suppliers | 440/4 | €199,610 | €5,145 | -€194,465 | -97.4% |
| Taxes, remuneration and social security | 45 | €67,213 | €66,045 | -€1,168 | -1.7% |
| Taxes | 450/3 | €22,877 | €47,535 | +€24,658 | +107.8% |
| Remuneration and social security | 454/9 | €44,336 | €18,510 | -€25,826 | -58.3% |
| Other amounts payable | 47/48 | - | €130,564 | +€130,564 | |
| Non-recurring operating income | 76A | - | €35,562 | +€35,562 | |
| Remuneration, social security and pensions | 62 | €86,748 | €94,747 | +€8,000 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,809 | €4,690 | -€3,119 | -39.9% |
| Other operating charges | 640/8 | €23,932 | €32,208 | +€8,276 | +34.6% |
| Gross operating margin | 9900 | €109,671 | €278,206 | +€168,534 | +153.7% |
| Operating profit (loss) | 9901 | -€8,818 | €146,560 | +€155,378 | |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | €1,215 | €2,080 | +€865 | +71.2% |
| Recurring financial charges | 65 | €1,215 | €2,080 | +€865 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,032 | €144,581 | +€154,614 | |
| Income taxes | 67/77 | -€695 | €42,228 | +€42,923 | |
| Profit (loss) for the period | 9904 | -€9,337 | €102,354 | +€111,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,337 | €102,354 | +€111,691 |
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.