PROVAN: 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.
PROVAN
Largest movements
- Receivables within one year +€8,951
up €8,951 (+6.5%), from €137,807 to €146,758
- Tangible fixed assets -€3,749
down €3,749 (-15.0%), from €25,073 to €21,324
- Reserves +€3,467
up €3,467 (+6.1%), from €56,746 to €60,213
of which Distributable reserves: +€3,467
- Tax, wage and social debts +€1,735
up €1,735 (+38.6%), from €4,498 to €6,233
- Financial income -€2,009
down €2,009 (-21.1%), from €9,531 to €7,522
- Gross operating margin -€1,225
down €1,225 (-32.7%), from €3,746 to €2,521
- Taxes -€1,109
down €1,109 (-39.0%), from €2,845 to €1,736
- Other operating charges +€94
up €94 (+9.4%), from €997 to €1,091
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,880 | €168,082 | +€5,202 | +3.2% |
| Fixed assets | 21/28 | €25,073 | €21,324 | -€3,749 | -15.0% |
| Tangible fixed assets | 22/27 | €25,073 | €21,324 | -€3,749 | -15.0% |
| Land and buildings | 22 | €25,073 | €21,324 | -€3,749 | -15.0% |
| Current assets | 29/58 | €137,807 | €146,758 | +€8,951 | +6.5% |
| Amounts receivable within one year | 40/41 | €137,807 | €146,758 | +€8,951 | +6.5% |
| Other amounts receivable | 41 | €137,807 | €146,758 | +€8,951 | +6.5% |
| Total equity and liabilities | 10/49 | €162,880 | €168,082 | +€5,202 | +3.2% |
| Equity | 10/15 | €158,382 | €161,849 | +€3,467 | +2.2% |
| Contributions | 10/11 | €101,636 | €101,636 | = | 0.0% |
| Capital | 10 | €101,636 | €101,636 | = | 0.0% |
| Issued capital | 100 | €101,636 | €101,636 | = | 0.0% |
| Reserves | 13 | €56,746 | €60,213 | +€3,467 | +6.1% |
| Non-distributable reserves | 130/1 | €10,164 | €10,164 | = | 0.0% |
| Legal reserve | 130 | €10,164 | €10,164 | = | 0.0% |
| Distributable reserves | 133 | €46,582 | €50,049 | +€3,467 | +7.4% |
| Amounts payable | 17/49 | €4,498 | €6,233 | +€1,735 | +38.6% |
| Amounts payable within one year | 42/48 | €4,498 | €6,233 | +€1,735 | +38.6% |
| Taxes, remuneration and social security | 45 | €4,498 | €6,233 | +€1,735 | +38.6% |
| Taxes | 450/3 | €4,498 | €6,233 | +€1,735 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,749 | €3,749 | = | 0.0% |
| Other operating charges | 640/8 | €997 | €1,091 | +€94 | +9.4% |
| Gross operating margin | 9900 | €3,746 | €2,521 | -€1,225 | -32.7% |
| Operating profit (loss) | 9901 | -€1,000 | -€2,319 | -€1,319 | -131.9% |
| Financial income | 75/76B | €9,531 | €7,522 | -€2,009 | -21.1% |
| Recurring financial income | 75 | €9,531 | €7,522 | -€2,009 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €8,531 | €5,203 | -€3,328 | -39.0% |
| Income taxes | 67/77 | €2,845 | €1,736 | -€1,109 | -39.0% |
| Profit (loss) for the period | 9904 | €5,686 | €3,467 | -€2,219 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,686 | €3,467 | -€2,219 | -39.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.