PROSCI EUROPE: 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.
PROSCI EUROPE
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-22.4%), from €4.7m to €3.6m
of which Trade receivables: -€840,420
- Financial fixed assets +€290,020
up €290,020 (+2.0%), from €14.6m to €14.9m
- Other debts +€2.6m
up €2.6m (+531%), from €490,822 to €3.1m
- Debts after one year -€1.9m
down €1.9m (-21.1%), from €9.2m to €7.2m
- Profit (loss) carried forward -€1.5m
down €1.5m, from €1.4m to -€38,497
- Trade debts +€234,195
up €234,195 (+94.2%), from €248,673 to €482,869
- Financial income -€1.4m
no longer reported in 2024 (was €1.4m)
- Gross operating margin -€859,509
down €859,509, from €614,357 to -€245,152
- Staff costs +€312,334
up €312,334 (+363%), from €86,030 to €398,364
- Financial charges +€180,617
up €180,617 (+28.7%), from €629,487 to €810,104
- Other operating charges -€35,676
no longer reported in 2024 (was €35,676)
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 | €19,642,594 | €19,059,791 | -€582,803 | -3.0% |
| Formation expenses | 20 | €1,071 | - | -€1,071 | |
| Fixed assets | 21/28 | €14,640,838 | €14,933,336 | +€292,497 | +2.0% |
| Intangible fixed assets | 21 | - | €2,975 | +€2,975 | |
| Tangible fixed assets | 22/27 | €912 | €415 | -€498 | -54.5% |
| Furniture and vehicles | 24 | €912 | €415 | -€498 | -54.5% |
| Financial fixed assets | 28 | €14,639,926 | €14,929,946 | +€290,020 | +2.0% |
| Current assets | 29/58 | €5,000,685 | €4,126,455 | -€874,230 | -17.5% |
| Amounts receivable within one year | 40/41 | €4,689,794 | €3,639,243 | -€1.1m | -22.4% |
| Trade receivables | 40 | €1,289,179 | €448,759 | -€840,420 | -65.2% |
| Other amounts receivable | 41 | €3,400,615 | €3,190,484 | -€210,131 | -6.2% |
| Cash at bank and in hand | 54/58 | €290,558 | €396,305 | +€105,747 | +36.4% |
| Deferred charges and accrued income | 490/1 | €20,334 | €90,907 | +€70,574 | +347% |
| Total equity and liabilities | 10/49 | €19,642,594 | €19,059,791 | -€582,803 | -3.0% |
| Equity | 10/15 | €9,638,247 | €8,175,427 | -€1.5m | -15.2% |
| Contributions | 10/11 | €8,213,924 | €8,213,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,424,323 | -€38,497 | -€1.5m | |
| Amounts payable | 17/49 | €10,004,347 | €10,884,364 | +€880,017 | +8.8% |
| Amounts payable after more than one year | 17 | €9,178,973 | €7,241,089 | -€1.9m | -21.1% |
| Other amounts payable | 178/9 | €9,178,973 | €7,241,089 | -€1.9m | -21.1% |
| Amounts payable within one year | 42/48 | €823,076 | €3,638,356 | +€2.8m | +342% |
| Trade debts | 44 | €248,673 | €482,869 | +€234,195 | +94.2% |
| Suppliers | 440/4 | €248,673 | €482,869 | +€234,195 | +94.2% |
| Taxes, remuneration and social security | 45 | €83,581 | €60,716 | -€22,865 | -27.4% |
| Taxes | 450/3 | €52 | €3,038 | +€2,986 | +5,756% |
| Remuneration and social security | 454/9 | €83,529 | €57,678 | -€25,851 | -30.9% |
| Other amounts payable | 47/48 | €490,822 | €3,094,772 | +€2.6m | +531% |
| Accrued charges and deferred income | 492/3 | €2,298 | €4,919 | +€2,621 | +114% |
| Non-recurring operating income | 76A | €1,706 | - | -€1,706 | |
| Remuneration, social security and pensions | 62 | €86,030 | €398,364 | +€312,334 | +363% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,883 | €1,593 | -€289 | -15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,790 | +€1,790 | |
| Other operating charges | 640/8 | €35,676 | - | -€35,676 | |
| Non-recurring operating charges | 66A | - | €5,044 | +€5,044 | |
| Gross operating margin | 9900 | €614,357 | -€245,152 | -€859,509 | |
| Operating profit (loss) | 9901 | €490,769 | -€651,943 | -€1.1m | |
| Financial income | 75/76B | €1,393,861 | - | -€1.4m | |
| Recurring financial income | 75 | €1,393,861 | - | -€1.4m | |
| Financial charges | 65/66B | €629,487 | €810,104 | +€180,617 | +28.7% |
| Recurring financial charges | 65 | €629,487 | €810,104 | +€180,617 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €1,255,143 | -€1,462,047 | -€2.7m | |
| Income taxes | 67/77 | €52 | €773 | +€721 | +1,390% |
| Profit (loss) for the period | 9904 | €1,255,091 | -€1,462,820 | -€2.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,255,091 | -€1,462,820 | -€2.7m |
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 27 October 2026 via checked.be.