PRONT: 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.
PRONT
Largest movements
- Cash +€45,089
up €45,089 (+74.2%), from €60,730 to €105,819
mainly Tax, wage and social debts (+€20,536) and Net result for the year (+€19,087)
- Receivables within one year -€18,757
down €18,757 (-90.8%), from €20,651 to €1,894
of which Trade receivables: -€18,963
- Financial fixed assets -€1,395
down €1,395 (-100.0%), from €1,395 to €0
- Tax, wage and social debts +€20,536
up €20,536 (+164.0%), from €12,519 to €33,055
- Reserves +€19,087
up €19,087 (+57.5%), from €33,189 to €52,276
- Trade debts -€13,921
down €13,921 (-89.9%), from €15,485 to €1,563
- Gross operating margin -€10,855
down €10,855 (-21.5%), from €50,543 to €39,688
- Taxes +€8,017
up €8,017 (+64.0%), from €12,519 to €20,536
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,776 | €107,714 | +€24,938 | +30.1% |
| Fixed assets | 21/28 | €1,395 | €0 | -€1,395 | -100.0% |
| Financial fixed assets | 28 | €1,395 | €0 | -€1,395 | -100.0% |
| Current assets | 29/58 | €81,381 | €107,714 | +€26,333 | +32.4% |
| Amounts receivable within one year | 40/41 | €20,651 | €1,894 | -€18,757 | -90.8% |
| Trade receivables | 40 | €18,963 | €0 | -€18,963 | -100.0% |
| Other amounts receivable | 41 | €1,687 | €1,894 | +€207 | +12.2% |
| Cash at bank and in hand | 54/58 | €60,730 | €105,819 | +€45,089 | +74.2% |
| Total equity and liabilities | 10/49 | €82,776 | €107,714 | +€24,938 | +30.1% |
| Equity | 10/15 | €53,189 | €72,276 | +€19,087 | +35.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €33,189 | €52,276 | +€19,087 | +57.5% |
| Distributable reserves | 133 | €33,189 | €52,276 | +€19,087 | +57.5% |
| Amounts payable | 17/49 | €29,587 | €35,438 | +€5,851 | +19.8% |
| Amounts payable within one year | 42/48 | €28,767 | €34,618 | +€5,851 | +20.3% |
| Trade debts | 44 | €15,485 | €1,563 | -€13,921 | -89.9% |
| Suppliers | 440/4 | €15,485 | €1,563 | -€13,921 | -89.9% |
| Taxes, remuneration and social security | 45 | €12,519 | €33,055 | +€20,536 | +164.0% |
| Taxes | 450/3 | €12,519 | €33,055 | +€20,536 | +164.0% |
| Other amounts payable | 47/48 | €763 | €0 | -€763 | -100.0% |
| Accrued charges and deferred income | 492/3 | €820 | €820 | = | 0.0% |
| Non-recurring operating income | 76A | - | €13,697 | +€13,697 | |
| Other operating charges | 640/8 | €391 | €66 | -€325 | -83.2% |
| Gross operating margin | 9900 | €50,543 | €39,688 | -€10,855 | -21.5% |
| Operating profit (loss) | 9901 | €50,152 | €39,622 | -€10,530 | -21.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | €50,153 | €39,622 | -€10,531 | -21.0% |
| Income taxes | 67/77 | €12,519 | €20,536 | +€8,017 | +64.0% |
| Profit (loss) for the period | 9904 | €37,634 | €19,087 | -€18,547 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,634 | €19,087 | -€18,547 | -49.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.