PROOST PAUL: 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.
PROOST PAUL
Largest movements
- Stocks and contracts +€35,000
new in 2024: €35,000
- Tangible fixed assets -€26,863
down €26,863 (-39.6%), from €67,901 to €41,038
of which Furniture and vehicles: -€26,540
- Receivables within one year +€11,990
up €11,990 (+24.7%), from €48,570 to €60,560
- Reserves +€29,967
up €29,967 (+5.6%), from €538,433 to €568,400
of which Distributable reserves: +€29,967
- Trade debts -€8,910
down €8,910 (-59.5%), from €14,969 to €6,059
- Tax, wage and social debts +€6,795
up €6,795 (+26.2%), from €25,942 to €32,737
- Provisions -€9,622
down €9,622, from €5,842 to -€3,780
- Taxes +€6,294
up €6,294 (+50.5%), from €12,471 to €18,765
- Gross operating margin -€6,161
down €6,161 (-7.5%), from €81,605 to €75,444
- Other operating charges +€3,057
up €3,057 (+210%), from €1,454 to €4,511
- Financial income +€993
up €993 (+43.1%), from €2,307 to €3,301
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.
Derived cash bridge
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 | €656,464 | €675,535 | +€19,072 | +2.9% |
| Fixed assets | 21/28 | €67,901 | €41,038 | -€26,863 | -39.6% |
| Tangible fixed assets | 22/27 | €67,901 | €41,038 | -€26,863 | -39.6% |
| Land and buildings | 22 | €323 | €0 | -€323 | -100% |
| Furniture and vehicles | 24 | €67,577 | €41,038 | -€26,540 | -39.3% |
| Current assets | 29/58 | €588,563 | €634,498 | +€45,935 | +7.8% |
| Stocks and contracts in progress | 3 | - | €35,000 | +€35,000 | |
| Stocks | 30/36 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €48,570 | €60,560 | +€11,990 | +24.7% |
| Other amounts receivable | 41 | €48,570 | €60,560 | +€11,990 | +24.7% |
| Cash at bank and in hand | 54/58 | €539,993 | €538,937 | -€1,055 | -0.2% |
| Total equity and liabilities | 10/49 | €656,464 | €675,535 | +€19,072 | +2.9% |
| Equity | 10/15 | €548,433 | €578,400 | +€29,967 | +5.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €538,433 | €568,400 | +€29,967 | +5.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €538,433 | €568,400 | +€29,967 | +5.6% |
| Provisions and deferred taxes | 16 | €62,120 | €58,340 | -€3,780 | -6.1% |
| Provisions for liabilities and charges | 160/5 | €62,120 | €58,340 | -€3,780 | -6.1% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €62,120 | €58,340 | -€3,780 | -6.1% |
| Amounts payable | 17/49 | €45,911 | €38,795 | -€7,115 | -15.5% |
| Amounts payable within one year | 42/48 | €40,911 | €38,795 | -€2,115 | -5.2% |
| Trade debts | 44 | €14,969 | €6,059 | -€8,910 | -59.5% |
| Suppliers | 440/4 | €14,969 | €6,059 | -€8,910 | -59.5% |
| Taxes, remuneration and social security | 45 | €25,942 | €32,737 | +€6,795 | +26.2% |
| Taxes | 450/3 | €25,942 | €32,737 | +€6,795 | +26.2% |
| Accrued charges and deferred income | 492/3 | €5,000 | €0 | -€5,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,863 | €26,863 | -€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,842 | -€3,780 | -€9,622 | |
| Other operating charges | 640/8 | €1,454 | €4,511 | +€3,057 | +210% |
| Non-recurring operating charges | 66A | €5,000 | €0 | -€5,000 | -100% |
| Gross operating margin | 9900 | €81,605 | €75,444 | -€6,161 | -7.5% |
| Operating profit (loss) | 9901 | €42,446 | €47,850 | +€5,404 | +12.7% |
| Financial income | 75/76B | €2,307 | €3,301 | +€993 | +43.1% |
| Recurring financial income | 75 | €2,307 | €3,301 | +€993 | +43.1% |
| Financial charges | 65/66B | €2,621 | €2,419 | -€202 | -7.7% |
| Recurring financial charges | 65 | €2,621 | €2,419 | -€202 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €42,132 | €48,732 | +€6,600 | +15.7% |
| Income taxes | 67/77 | €12,471 | €18,765 | +€6,294 | +50.5% |
| Profit (loss) for the period | 9904 | €29,661 | €29,967 | +€306 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,661 | €29,967 | +€306 | +1.0% |
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 21 October 2026 via checked.be.