ProServMar: 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.
ProServMar
Largest movements
- Receivables within one year +€100,879
up €100,879 (+246%), from €41,040 to €141,919
of which Trade receivables: +€65,974
- Tangible fixed assets -€1,880
down €1,880 (-58.0%), from €3,242 to €1,362
of which Furniture and vehicles: -€2,774
- Trade debts +€44,566
up €44,566 (+323%), from €13,813 to €58,379
- Profit (loss) carried forward +€29,016
up €29,016 (+123%), from €23,604 to €52,620
- Tax, wage and social debts +€28,423
up €28,423 (+11,752%), from €242 to €28,664
of which Remuneration and social security: +€21,169
- Gross operating margin +€28,827
up €28,827 (+197%), from €14,658 to €43,485
- Taxes +€6,356
up €6,356 (+707%), from €899 to €7,255
- Depreciation +€1,487
up €1,487 (+49.4%), from €3,013 to €4,500
- Staff costs -€1,060
no longer reported in 2024 (was €1,060)
- Financial income -€516
down €516 (-92.9%), from €555 to €39
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 | €47,069 | €147,724 | +€100,655 | +214% |
| Fixed assets | 21/28 | €6,019 | €3,922 | -€2,097 | -34.8% |
| Intangible fixed assets | 21 | €78 | - | -€78 | |
| Tangible fixed assets | 22/27 | €3,242 | €1,362 | -€1,880 | -58.0% |
| Plant, machinery and equipment | 23 | - | €894 | +€894 | |
| Furniture and vehicles | 24 | €3,242 | €467 | -€2,774 | -85.6% |
| Financial fixed assets | 28 | €2,700 | €2,560 | -€140 | -5.2% |
| Current assets | 29/58 | €41,050 | €143,802 | +€102,753 | +250% |
| Amounts receivable within one year | 40/41 | €41,040 | €141,919 | +€100,879 | +246% |
| Trade receivables | 40 | €19,035 | €85,009 | +€65,974 | +347% |
| Other amounts receivable | 41 | €22,005 | €56,909 | +€34,905 | +159% |
| Current investments | 50/53 | - | €1,002 | +€1,002 | |
| Cash at bank and in hand | 54/58 | €9 | €881 | +€872 | +9,415% |
| Total equity and liabilities | 10/49 | €47,069 | €147,724 | +€100,655 | +214% |
| Equity | 10/15 | €31,664 | €60,680 | +€29,016 | +91.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €23,604 | €52,620 | +€29,016 | +123% |
| Amounts payable | 17/49 | €15,405 | €87,044 | +€71,639 | +465% |
| Amounts payable within one year | 42/48 | €14,055 | €87,044 | +€72,989 | +519% |
| Trade debts | 44 | €13,813 | €58,379 | +€44,566 | +323% |
| Suppliers | 440/4 | €13,813 | €58,379 | +€44,566 | +323% |
| Taxes, remuneration and social security | 45 | €242 | €28,664 | +€28,423 | +11,752% |
| Taxes | 450/3 | €242 | €7,496 | +€7,254 | +2,999% |
| Remuneration and social security | 454/9 | - | €21,169 | +€21,169 | |
| Accrued charges and deferred income | 492/3 | €1,350 | - | -€1,350 | |
| Remuneration, social security and pensions | 62 | €1,060 | - | -€1,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,013 | €4,500 | +€1,487 | +49.4% |
| Other operating charges | 640/8 | €1,824 | €2,268 | +€443 | +24.3% |
| Gross operating margin | 9900 | €14,658 | €43,485 | +€28,827 | +197% |
| Operating profit (loss) | 9901 | €8,760 | €36,717 | +€27,957 | +319% |
| Financial income | 75/76B | €555 | €39 | -€516 | -92.9% |
| Recurring financial income | 75 | €555 | €39 | -€516 | -92.9% |
| Financial charges | 65/66B | €491 | €485 | -€6 | -1.2% |
| Recurring financial charges | 65 | €491 | €485 | -€6 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €8,824 | €36,271 | +€27,447 | +311% |
| Income taxes | 67/77 | €899 | €7,255 | +€6,356 | +707% |
| Profit (loss) for the period | 9904 | €7,925 | €29,016 | +€21,091 | +266% |
| Profit (loss) for the period to be appropriated | 9905 | €7,925 | €29,016 | +€21,091 | +266% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.