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PROSPEED ENGINEERING: 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.

What changed

PROSPEED ENGINEERING

BE 0887.915.630
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€347,976
2023 · €55,536+€292,441
Equity
-€790,299
2023 · -€1.1m+€347,976
Cash
€25,033
2023 · €7,051+€17,983
Balance sheet total
€279,211
2023 · €345,058-€65,847

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€71,558

    down €71,558 (-69.8%), from €102,525 to €30,967

    of which Other amounts receivable: -€66,659

  • Cash +€17,983

    up €17,983 (+255.1%), from €7,051 to €25,033

    mainly Net result for the year (+€347,976) and Receivables within one year (+€71,558)

  • Stocks and contracts -€15,232

    down €15,232 (-12.5%), from €122,260 to €107,028

    of which Stocks: -€30,898

  • Deferred charges and accrued income +€4,039

    up €4,039 (+321.8%), from €1,255 to €5,295

Equity and liabilities
  • Profit (loss) carried forward +€347,976

    up €347,976 (+28.0%), from -€1.2m to -€894,799

  • Debts after one year -€232,803

    down €232,803 (-19.4%), from €1.2m to €966,194

  • Trade debts -€109,156

    down €109,156 (-94.3%), from €115,695 to €6,539

  • Current portion of long-term debt -€47,500

    down €47,500 (-100.0%), from €47,500 to €0

  • Other debts -€21,385

    down €21,385 (-25.6%), from €83,522 to €62,137

Income statement
  • Financial income +€353,790

    up €353,790 (+1407.7%), from €25,133 to €378,923

    of which Non-recurring financial income: +€378,923

  • Gross operating margin -€213,147

    down €213,147 (-86.9%), from €245,181 to €32,034

  • Staff costs -€148,043

    down €148,043 (-86.5%), from €171,206 to €23,164

  • Financial charges -€8,912

    down €8,912 (-23.5%), from €38,000 to €29,088

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €55,536
Gross operating margin -€213,147
Staff costs +€148,043
Depreciation +€2,004
Other operating charges -€1,575
Other operating items -€5,579
Financial income +€353,790
Financial charges +€8,912
Taxes -€7
Result 2024 €347,976

Cash bridge derived

cash 2023 to 2024

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.

From operations +€298,286
Investment €0
Financing -€280,303
Cash 2023 €7,051
Net result for the year +€347,976
Depreciation +€1,080
Stocks and contracts +€15,232
Receivables within one year +€71,558
Deferred charges and accrued income -€4,039
Trade debts -€109,156
Tax, wage and social debts -€19,948
Other debts -€21,385
Accrued charges and deferred income +€16,969
Debts after one year -€232,803
Current portion of long-term debt -€47,500
Cash 2024 €25,033
Every line side by side 51 lines
Line Code 2023 2024 Change %
Total assets 20/58 €345,058 €279,211 -€65,847 -19.1%
Fixed assets 21/28 €111,968 €110,888 -€1,080 -1.0%
Tangible fixed assets 22/27 €2,054 €975 -€1,080 -52.6%
Plant, machinery and equipment 23 €2,054 €975 -€1,080 -52.6%
Furniture and vehicles 24 €0 - =
Financial fixed assets 28 €109,913 €109,913 = 0.0%
Current assets 29/58 €233,091 €168,323 -€64,768 -27.8%
Stocks and contracts in progress 3 €122,260 €107,028 -€15,232 -12.5%
Stocks 30/36 €62,915 €32,017 -€30,898 -49.1%
Contracts in progress 37 €59,345 €75,011 +€15,666 +26.4%
Amounts receivable within one year 40/41 €102,525 €30,967 -€71,558 -69.8%
Trade receivables 40 €34,728 €29,829 -€4,899 -14.1%
Other amounts receivable 41 €67,797 €1,138 -€66,659 -98.3%
Cash at bank and in hand 54/58 €7,051 €25,033 +€17,983 +255.1%
Deferred charges and accrued income 490/1 €1,255 €5,295 +€4,039 +321.8%
Total equity and liabilities 10/49 €345,058 €279,211 -€65,847 -19.1%
Equity 10/15 -€1,138,275 -€790,299 +€347,976 +30.6%
Contributions 10/11 €95,000 €95,000 = 0.0%
Reserves 13 €9,500 €9,500 = 0.0%
Non-distributable reserves 130/1 €9,500 €0 -€9,500 -100.0%
Reserves not available under the articles 1311 €9,500 €0 -€9,500 -100.0%
Distributable reserves 133 - €9,500 +€9,500
Profit (loss) carried forward 14 -€1,242,775 -€894,799 +€347,976 +28.0%
Amounts payable 17/49 €1,483,334 €1,069,510 -€413,824 -27.9%
Amounts payable after more than one year 17 €1,198,997 €966,194 -€232,803 -19.4%
Other amounts payable 178/9 €1,198,997 €966,194 -€232,803 -19.4%
Amounts payable within one year 42/48 €282,956 €84,967 -€197,990 -70.0%
Current portion of amounts payable after more than one year 42 €47,500 €0 -€47,500 -100.0%
Trade debts 44 €115,695 €6,539 -€109,156 -94.3%
Suppliers 440/4 €115,695 €6,539 -€109,156 -94.3%
Taxes, remuneration and social security 45 €36,239 €16,291 -€19,948 -55.0%
Taxes 450/3 €453 €11,991 +€11,538 +2547.5%
Remuneration and social security 454/9 €35,786 €4,300 -€31,486 -88.0%
Other amounts payable 47/48 €83,522 €62,137 -€21,385 -25.6%
Accrued charges and deferred income 492/3 €1,380 €18,350 +€16,969 +1229.3%
Non-recurring operating income 76A €5,930 €0 -€5,930 -100.0%
Remuneration, social security and pensions 62 €171,206 €23,164 -€148,043 -86.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,084 €1,080 -€2,004 -65.0%
Other operating charges 640/8 €2,298 €3,873 +€1,575 +68.5%
Non-recurring operating charges 66A - €5,579 +€5,579
Gross operating margin 9900 €245,181 €32,034 -€213,147 -86.9%
Operating profit (loss) 9901 €68,593 -€1,661 -€70,254
Financial income 75/76B €25,133 €378,923 +€353,790 +1407.7%
Recurring financial income 75 €25,133 €0 -€25,133 -100.0%
Non-recurring financial income 76B - €378,923 +€378,923
Financial charges 65/66B €38,000 €29,088 -€8,912 -23.5%
Recurring financial charges 65 €38,000 €29,088 -€8,912 -23.5%
Profit (loss) for the period before taxes 9903 €55,726 €348,174 +€292,447 +524.8%
Income taxes 67/77 €191 €197 +€7 +3.5%
Profit (loss) for the period 9904 €55,536 €347,976 +€292,441 +526.6%
Profit (loss) for the period to be appropriated 9905 €55,536 €347,976 +€292,441 +526.6%

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 29 September 2026 via checked.be.