PTS PRO CONSTRUCT: 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.
PTS PRO CONSTRUCT
Largest movements
- Receivables within one year +€10,857
up €10,857 (+12.6%), from €85,972 to €96,829
of which Other amounts receivable: +€17,145
- Tangible fixed assets +€9,321
up €9,321 (+1,245%), from €749 to €10,070
- Cash +€6,280
up €6,280 (+468%), from €1,341 to €7,621
mainly Trade debts (+€15,662) and Tax, wage and social debts (+€11,460)
- Trade debts +€15,662
up €15,662 (+57.3%), from €27,327 to €42,989
- Other debts -€11,823
no longer reported in 2024 (was €11,823)
- Tax, wage and social debts +€11,460
up €11,460 (+130%), from €8,835 to €20,294
- Advances received +€9,373
up €9,373 (+276%), from €3,392 to €12,765
- Reserves +€2,238
up €2,238 (+7.5%), from €29,712 to €31,950
of which Distributable reserves: +€2,000
- Purchases and services +€63,127
up €63,127 (+227%), from €27,811 to €90,938
- Turnover +€54,830
up €54,830 (+101%), from €54,152 to €108,982
- Gross operating margin -€7,661
down €7,661 (-28.8%), from €26,590 to €18,929
- Staff costs +€5,889
up €5,889 (+108%), from €5,431 to €11,321
- Taxes -€2,040
down €2,040 (-40.0%), from €5,101 to €3,060
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 | €88,062 | €115,519 | +€27,457 | +31.2% |
| Fixed assets | 21/28 | €749 | €10,070 | +€9,321 | +1,245% |
| Tangible fixed assets | 22/27 | €749 | €10,070 | +€9,321 | +1,245% |
| Furniture and vehicles | 24 | €749 | €10,070 | +€9,321 | +1,245% |
| Current assets | 29/58 | €87,313 | €105,449 | +€18,136 | +20.8% |
| Amounts receivable within one year | 40/41 | €85,972 | €96,829 | +€10,857 | +12.6% |
| Trade receivables | 40 | €78,927 | €72,639 | -€6,288 | -8.0% |
| Other amounts receivable | 41 | €7,045 | €24,190 | +€17,145 | +243% |
| Cash at bank and in hand | 54/58 | €1,341 | €7,621 | +€6,280 | +468% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €88,062 | €115,519 | +€27,457 | +31.2% |
| Equity | 10/15 | €36,685 | €39,471 | +€2,786 | +7.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,712 | €31,950 | +€2,238 | +7.5% |
| Non-distributable reserves | 130/1 | €1,712 | €1,950 | +€238 | +13.9% |
| Reserves not available under the articles | 1311 | €1,712 | €1,950 | +€238 | +13.9% |
| Distributable reserves | 133 | €28,000 | €30,000 | +€2,000 | +7.1% |
| Profit (loss) carried forward | 14 | €1,973 | €2,521 | +€548 | +27.8% |
| Amounts payable | 17/49 | €51,377 | €76,048 | +€24,671 | +48.0% |
| Amounts payable within one year | 42/48 | €51,377 | €76,048 | +€24,671 | +48.0% |
| Trade debts | 44 | €27,327 | €42,989 | +€15,662 | +57.3% |
| Suppliers | 440/4 | €27,327 | €42,989 | +€15,662 | +57.3% |
| Advances received on contracts in progress | 46 | €3,392 | €12,765 | +€9,373 | +276% |
| Taxes, remuneration and social security | 45 | €8,835 | €20,294 | +€11,460 | +130% |
| Taxes | 450/3 | €8,835 | €20,294 | +€11,460 | +130% |
| Other amounts payable | 47/48 | €11,823 | - | -€11,823 | |
| Turnover | 70 | €54,152 | €108,982 | +€54,830 | +101% |
| Non-recurring operating income | 76A | €249 | €885 | +€637 | +256% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,811 | €90,938 | +€63,127 | +227% |
| Remuneration, social security and pensions | 62 | €5,431 | €11,321 | +€5,889 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €679 | +€263 | +63.2% |
| Other operating charges | 640/8 | €447 | €517 | +€69 | +15.5% |
| Non-recurring operating charges | 66A | €422 | €660 | +€238 | +56.4% |
| Gross operating margin | 9900 | €26,590 | €18,929 | -€7,661 | -28.8% |
| Operating profit (loss) | 9901 | €19,873 | €5,753 | -€14,120 | -71.1% |
| Financial income | 75/76B | - | €252 | +€252 | |
| Recurring financial income | 75 | - | €252 | +€252 | |
| Financial charges | 65/66B | €153 | €158 | +€5 | +3.3% |
| Recurring financial charges | 65 | €153 | €158 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €19,720 | €5,846 | -€13,874 | -70.4% |
| Income taxes | 67/77 | €5,101 | €3,060 | -€2,040 | -40.0% |
| Profit (loss) for the period | 9904 | €14,619 | €2,786 | -€11,833 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,619 | €2,786 | -€11,833 | -80.9% |
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 17 October 2026 via checked.be.