PTRS: 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.
PTRS
Largest movements
- Tangible fixed assets +€22,989
up €22,989 (+113.5%), from €20,248 to €43,237
of which Land and buildings: +€26,818
- Cash -€4,226
down €4,226 (-98.6%), from €4,287 to €61
mainly Investment in fixed assets (net) (-€32,421)
- Receivables within one year -€3,027
down €3,027 (-15.4%), from €19,604 to €16,577
of which Other amounts receivable: -€6,090
- Financial fixed assets +€1,000
up €1,000 (+62.5%), from €1,600 to €2,600
- Other debts +€12,834
up €12,834 (+320.8%), from €4,000 to €16,834
- Trade debts +€3,535
up €3,535 (+30.4%), from €11,635 to €15,170
of which Bills of exchange payable: +€1,815
- Gross operating margin -€26,097
down €26,097 (-74.5%), from €35,034 to €8,937
- Depreciation -€1,445
down €1,445 (-14.6%), from €9,877 to €8,432
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
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,738 | €62,475 | +€16,737 | +36.6% |
| Fixed assets | 21/28 | €21,848 | €45,837 | +€23,989 | +109.8% |
| Tangible fixed assets | 22/27 | €20,248 | €43,237 | +€22,989 | +113.5% |
| Land and buildings | 22 | - | €26,818 | +€26,818 | |
| Plant, machinery and equipment | 23 | €16,826 | €15,412 | -€1,414 | -8.4% |
| Furniture and vehicles | 24 | €3,421 | €1,006 | -€2,415 | -70.6% |
| Financial fixed assets | 28 | €1,600 | €2,600 | +€1,000 | +62.5% |
| Current assets | 29/58 | €23,890 | €16,638 | -€7,252 | -30.4% |
| Amounts receivable within one year | 40/41 | €19,604 | €16,577 | -€3,027 | -15.4% |
| Trade receivables | 40 | €8,966 | €12,029 | +€3,063 | +34.2% |
| Other amounts receivable | 41 | €10,637 | €4,548 | -€6,090 | -57.2% |
| Cash at bank and in hand | 54/58 | €4,287 | €61 | -€4,226 | -98.6% |
| Total equity and liabilities | 10/49 | €45,738 | €62,475 | +€16,737 | +36.6% |
| Equity | 10/15 | €27,289 | €27,657 | +€368 | +1.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,789 | €25,157 | +€368 | +1.5% |
| Amounts payable | 17/49 | €18,449 | €34,818 | +€16,369 | +88.7% |
| Amounts payable within one year | 42/48 | €18,449 | €34,818 | +€16,369 | +88.7% |
| Trade debts | 44 | €11,635 | €15,170 | +€3,535 | +30.4% |
| Suppliers | 440/4 | €11,635 | €13,355 | +€1,720 | +14.8% |
| Bills of exchange payable | 441 | - | €1,815 | +€1,815 | |
| Advances received on contracts in progress | 46 | €500 | €500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,314 | €2,314 | = | 0.0% |
| Taxes | 450/3 | €2,314 | €2,314 | = | 0.0% |
| Other amounts payable | 47/48 | €4,000 | €16,834 | +€12,834 | +320.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,877 | €8,432 | -€1,445 | -14.6% |
| Other operating charges | 640/8 | €258 | €90 | -€168 | -65.0% |
| Gross operating margin | 9900 | €35,034 | €8,937 | -€26,097 | -74.5% |
| Operating profit (loss) | 9901 | €24,899 | €415 | -€24,484 | -98.3% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €110 | €90 | -€19 | -17.7% |
| Recurring financial charges | 65 | €110 | €90 | -€19 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €24,789 | €368 | -€24,421 | -98.5% |
| Profit (loss) for the period | 9904 | €24,789 | €368 | -€24,421 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,789 | €368 | -€24,421 | -98.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.