PROVIBEL: 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.
PROVIBEL
Largest movements
- Tangible fixed assets -€47,307
down €47,307 (-3.7%), from €1.3m to €1.2m
of which Land and buildings: -€40,807
- Debts after one year -€79,282
down €79,282 (-8.1%), from €975,892 to €896,610
- Other debts +€38,402
up €38,402 (+9.2%), from €416,616 to €455,019
- Gross operating margin +€16,547
up €16,547 (+38.7%), from €42,808 to €59,355
- Financial income -€7,505
down €7,505 (-73.5%), from €10,205 to €2,699
- Taxes +€765
up €765 (+268.1%), from €285 to €1,050
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 | €2,665,466 | €2,616,307 | -€49,159 | -1.8% |
| Fixed assets | 21/28 | €2,193,246 | €2,145,938 | -€47,307 | -2.2% |
| Tangible fixed assets | 22/27 | €1,263,179 | €1,215,871 | -€47,307 | -3.7% |
| Land and buildings | 22 | €1,234,730 | €1,193,923 | -€40,807 | -3.3% |
| Plant, machinery and equipment | 23 | €22,829 | €18,293 | -€4,536 | -19.9% |
| Furniture and vehicles | 24 | €5,620 | €3,655 | -€1,964 | -35.0% |
| Financial fixed assets | 28 | €930,067 | €930,067 | = | 0.0% |
| Current assets | 29/58 | €472,221 | €470,369 | -€1,852 | -0.4% |
| Amounts receivable within one year | 40/41 | €465,482 | €467,182 | +€1,700 | +0.4% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €453,382 | €455,082 | +€1,700 | +0.4% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,238 | €687 | -€3,552 | -83.8% |
| Total equity and liabilities | 10/49 | €2,665,466 | €2,616,307 | -€49,159 | -1.8% |
| Equity | 10/15 | €1,150,131 | €1,154,373 | +€4,242 | +0.4% |
| Contributions | 10/11 | €40,767 | €40,767 | = | 0.0% |
| Reserves | 13 | €74,427 | €74,427 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,500 | €16,500 | = | 0.0% |
| Distributable reserves | 133 | €57,927 | €57,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,034,938 | €1,039,180 | +€4,242 | +0.4% |
| Amounts payable | 17/49 | €1,515,335 | €1,461,934 | -€53,401 | -3.5% |
| Amounts payable after more than one year | 17 | €975,892 | €896,610 | -€79,282 | -8.1% |
| Financial debts | 170/4 | €975,892 | €896,610 | -€79,282 | -8.1% |
| Amounts payable within one year | 42/48 | €539,443 | €565,324 | +€25,881 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €84,324 | €79,729 | -€4,596 | -5.4% |
| Trade debts | 44 | €32,387 | €23,903 | -€8,484 | -26.2% |
| Suppliers | 440/4 | €32,387 | €23,903 | -€8,484 | -26.2% |
| Taxes, remuneration and social security | 45 | €6,116 | €6,675 | +€558 | +9.1% |
| Taxes | 450/3 | €6,116 | €6,675 | +€558 | +9.1% |
| Other amounts payable | 47/48 | €416,616 | €455,019 | +€38,402 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,307 | €47,307 | = | 0.0% |
| Other operating charges | 640/8 | €2,470 | €2,531 | +€61 | +2.5% |
| Non-recurring operating charges | 66A | €90 | €85 | -€5 | -5.6% |
| Gross operating margin | 9900 | €42,808 | €59,355 | +€16,547 | +38.7% |
| Operating profit (loss) | 9901 | -€7,060 | €9,431 | +€16,491 | |
| Financial income | 75/76B | €10,205 | €2,699 | -€7,505 | -73.5% |
| Recurring financial income | 75 | €10,205 | €2,699 | -€7,505 | -73.5% |
| Financial charges | 65/66B | €7,039 | €6,838 | -€200 | -2.8% |
| Recurring financial charges | 65 | €7,039 | €6,838 | -€200 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,893 | €5,292 | +€9,186 | |
| Income taxes | 67/77 | €285 | €1,050 | +€765 | +268.1% |
| Profit (loss) for the period | 9904 | -€4,179 | €4,242 | +€8,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,179 | €4,242 | +€8,421 |
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 11 October 2026 via checked.be.