PROSOLUTIONS: 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.
PROSOLUTIONS
Largest movements
- Stocks and contracts -€89,625
down €89,625 (-64.4%), from €139,079 to €49,453
- Cash +€60,669
up €60,669 (+44.2%), from €137,240 to €197,909
mainly Stocks and contracts (+€89,625) and Net result for the year (+€79,953)
- Receivables within one year -€44,098
down €44,098 (-63.1%), from €69,843 to €25,745
of which Other amounts receivable: -€38,509
- Reserves -€70,047
down €70,047 (-48.5%), from €144,285 to €74,238
- Tax, wage and social debts -€29,555
down €29,555 (-91.5%), from €32,288 to €2,733
- Trade debts +€24,989
up €24,989 (+141.8%), from €17,620 to €42,609
- Gross operating margin -€110,785
down €110,785 (-37.8%), from €293,018 to €182,233
- Staff costs -€45,212
down €45,212 (-38.5%), from €117,541 to €72,329
- Taxes -€27,744
down €27,744 (-49.9%), from €55,608 to €27,864
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 | €362,793 | €288,180 | -€74,613 | -20.6% |
| Fixed assets | 21/28 | €16,632 | €15,073 | -€1,559 | -9.4% |
| Tangible fixed assets | 22/27 | €4,287 | €2,728 | -€1,559 | -36.4% |
| Land and buildings | 22 | €4,083 | €2,599 | -€1,485 | -36.4% |
| Furniture and vehicles | 24 | €204 | €130 | -€74 | -36.4% |
| Financial fixed assets | 28 | €12,345 | €12,345 | = | 0.0% |
| Current assets | 29/58 | €346,161 | €273,107 | -€73,055 | -21.1% |
| Stocks and contracts in progress | 3 | €139,079 | €49,453 | -€89,625 | -64.4% |
| Stocks | 30/36 | €139,079 | €49,453 | -€89,625 | -64.4% |
| Amounts receivable within one year | 40/41 | €69,843 | €25,745 | -€44,098 | -63.1% |
| Trade receivables | 40 | €9,198 | €3,609 | -€5,589 | -60.8% |
| Other amounts receivable | 41 | €60,645 | €22,136 | -€38,509 | -63.5% |
| Cash at bank and in hand | 54/58 | €137,240 | €197,909 | +€60,669 | +44.2% |
| Total equity and liabilities | 10/49 | €362,793 | €288,180 | -€74,613 | -20.6% |
| Equity | 10/15 | €162,885 | €92,838 | -€70,047 | -43.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,285 | €74,238 | -€70,047 | -48.5% |
| Distributable reserves | 133 | €144,285 | €74,238 | -€70,047 | -48.5% |
| Amounts payable | 17/49 | €199,908 | €195,342 | -€4,566 | -2.3% |
| Amounts payable within one year | 42/48 | €199,908 | €195,342 | -€4,566 | -2.3% |
| Trade debts | 44 | €17,620 | €42,609 | +€24,989 | +141.8% |
| Suppliers | 440/4 | €17,620 | €42,609 | +€24,989 | +141.8% |
| Taxes, remuneration and social security | 45 | €32,288 | €2,733 | -€29,555 | -91.5% |
| Taxes | 450/3 | €32,288 | €2,733 | -€29,555 | -91.5% |
| Other amounts payable | 47/48 | €150,000 | €150,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €117,541 | €72,329 | -€45,212 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,729 | €1,559 | -€170 | -9.8% |
| Other operating charges | 640/8 | €409 | €268 | -€141 | -34.5% |
| Gross operating margin | 9900 | €293,018 | €182,233 | -€110,785 | -37.8% |
| Operating profit (loss) | 9901 | €173,339 | €108,078 | -€65,261 | -37.6% |
| Financial income | 75/76B | €0 | €800 | +€800 | +3999900.0% |
| Recurring financial income | 75 | €0 | €800 | +€800 | +3999900.0% |
| Financial charges | 65/66B | €699 | €1,061 | +€362 | +51.9% |
| Recurring financial charges | 65 | €699 | €1,061 | +€362 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | €172,640 | €107,817 | -€64,824 | -37.5% |
| Income taxes | 67/77 | €55,608 | €27,864 | -€27,744 | -49.9% |
| Profit (loss) for the period | 9904 | €117,032 | €79,953 | -€37,079 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €117,032 | €79,953 | -€37,079 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.