PROSTHESIS: 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.
PROSTHESIS
Largest movements
- Receivables within one year +€5,041
up €5,041 (+29.3%), from €17,186 to €22,227
of which Trade receivables: +€5,411
- Cash -€2,369
down €2,369 (-14.0%), from €16,982 to €14,613
mainly Other debts (-€23,853) and Receivables within one year (-€5,041)
- Deferred charges and accrued income +€1,115
new in 2024: €1,115
- Other debts -€23,853
down €23,853 (-76.7%), from €31,082 to €7,229
- Profit (loss) carried forward +€17,162
up €17,162 (+83.5%), from -€20,556 to -€3,394
- Tax, wage and social debts +€13,953
up €13,953 (+231%), from €6,047 to €20,000
of which Taxes: +€7,567
- Debts after one year -€4,661
no longer reported in 2024 (was €4,661)
- Trade debts +€1,187
up €1,187 (+17.8%), from €6,652 to €7,839
- Gross operating margin +€30,604
up €30,604 (+72.7%), from €42,083 to €72,687
- Staff costs +€9,839
up €9,839 (+26.6%), from €36,952 to €46,792
- Taxes +€7,258
up €7,258 (+5,439%), from €133 to €7,391
- Other operating charges +€837
up €837 (+268%), from €312 to €1,150
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 | €34,168 | €37,955 | +€3,788 | +11.1% |
| Fixed assets | 21/28 | €0 | - | -€0 | |
| Tangible fixed assets | 22/27 | €0 | - | -€0 | |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Current assets | 29/58 | €34,168 | €37,955 | +€3,788 | +11.1% |
| Amounts receivable within one year | 40/41 | €17,186 | €22,227 | +€5,041 | +29.3% |
| Trade receivables | 40 | €16,465 | €21,876 | +€5,411 | +32.9% |
| Other amounts receivable | 41 | €721 | €351 | -€370 | -51.3% |
| Cash at bank and in hand | 54/58 | €16,982 | €14,613 | -€2,369 | -14.0% |
| Deferred charges and accrued income | 490/1 | - | €1,115 | +€1,115 | |
| Total equity and liabilities | 10/49 | €34,168 | €37,955 | +€3,788 | +11.1% |
| Equity | 10/15 | -€14,275 | €2,887 | +€17,162 | |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Capital | 10 | €6,250 | €6,250 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Reserves | 13 | €31 | €31 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31 | €31 | = | 0.0% |
| Legal reserve | 130 | €31 | €31 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,556 | -€3,394 | +€17,162 | +83.5% |
| Amounts payable | 17/49 | €48,443 | €35,068 | -€13,374 | -27.6% |
| Amounts payable after more than one year | 17 | €4,661 | - | -€4,661 | |
| Financial debts | 170/4 | €4,661 | - | -€4,661 | |
| Amounts payable within one year | 42/48 | €43,782 | €35,068 | -€8,713 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | -€0 | |
| Trade debts | 44 | €6,652 | €7,839 | +€1,187 | +17.8% |
| Suppliers | 440/4 | €6,652 | €7,839 | +€1,187 | +17.8% |
| Taxes, remuneration and social security | 45 | €6,047 | €20,000 | +€13,953 | +231% |
| Taxes | 450/3 | €1,541 | €9,108 | +€7,567 | +491% |
| Remuneration and social security | 454/9 | €4,506 | €10,892 | +€6,386 | +142% |
| Other amounts payable | 47/48 | €31,082 | €7,229 | -€23,853 | -76.7% |
| Remuneration, social security and pensions | 62 | €36,952 | €46,792 | +€9,839 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | €0 | -€181 | -100.0% |
| Other operating charges | 640/8 | €312 | €1,150 | +€837 | +268% |
| Gross operating margin | 9900 | €42,083 | €72,687 | +€30,604 | +72.7% |
| Operating profit (loss) | 9901 | €4,637 | €24,745 | +€20,108 | +434% |
| Financial income | 75/76B | €147 | €153 | +€6 | +4.3% |
| Recurring financial income | 75 | €147 | €153 | +€6 | +4.3% |
| Financial charges | 65/66B | €800 | €345 | -€455 | -56.8% |
| Recurring financial charges | 65 | €800 | €345 | -€455 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €3,984 | €24,553 | +€20,569 | +516% |
| Income taxes | 67/77 | €133 | €7,391 | +€7,258 | +5,439% |
| Profit (loss) for the period | 9904 | €3,851 | €17,162 | +€13,311 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €3,851 | €17,162 | +€13,311 | +346% |
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 14 October 2026 via checked.be.