PRO-JAM+: what changed
PRO-JAM+
Largest movements
- Stocks and contracts +€36,617
up €36,617 (+650%), from €5,630 to €42,247
- Tangible fixed assets -€12,720
down €12,720 (-19.4%), from €65,718 to €52,998
- Cash +€12,288
up €12,288 (+58.3%), from €21,070 to €33,359
mainly Trade debts (+€39,719) and Depreciation (+€12,720)
- Receivables within one year +€2,603
up €2,603 (+12.3%), from €21,182 to €23,785
of which Trade receivables: +€1,491
- Trade debts +€39,719
up €39,719 (+261%), from €15,229 to €54,948
- Debts after one year -€17,024
down €17,024 (-21.6%), from €78,963 to €61,939
- Profit (loss) carried forward +€12,448
up €12,448 (+18.6%), from -€67,095 to -€54,647
- Tax, wage and social debts +€4,550
up €4,550, from €0 to €4,550
of which Remuneration and social security: +€4,182
- Other debts -€1,777
down €1,777 (-3.4%), from €51,752 to €49,976
- Gross operating margin +€25,076
up €25,076 (+377%), from €6,660 to €31,736
- Depreciation -€6,360
down €6,360 (-33.3%), from €19,079 to €12,720
- Financial charges -€3,875
down €3,875 (-45.3%), from €8,554 to €4,678
- Other operating charges -€1,650
down €1,650 (-43.0%), from €3,835 to €2,185
- Financial income -€1,050
down €1,050 (-98.3%), from €1,069 to €18
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,600 | €152,389 | +€38,789 | +34.1% |
| Fixed assets | 21/28 | €65,718 | €52,998 | -€12,720 | -19.4% |
| Tangible fixed assets | 22/27 | €65,718 | €52,998 | -€12,720 | -19.4% |
| Land and buildings | 22 | €65,718 | €52,998 | -€12,720 | -19.4% |
| Current assets | 29/58 | €47,882 | €99,391 | +€51,509 | +108% |
| Stocks and contracts in progress | 3 | €5,630 | €42,247 | +€36,617 | +650% |
| Stocks | 30/36 | €5,630 | €42,247 | +€36,617 | +650% |
| Amounts receivable within one year | 40/41 | €21,182 | €23,785 | +€2,603 | +12.3% |
| Trade receivables | 40 | €19,038 | €20,529 | +€1,491 | +7.8% |
| Other amounts receivable | 41 | €2,144 | €3,256 | +€1,112 | +51.9% |
| Cash at bank and in hand | 54/58 | €21,070 | €33,359 | +€12,288 | +58.3% |
| Total equity and liabilities | 10/49 | €113,600 | €152,389 | +€38,789 | +34.1% |
| Equity | 10/15 | -€48,495 | -€36,047 | +€12,448 | +25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,095 | -€54,647 | +€12,448 | +18.6% |
| Amounts payable | 17/49 | €162,095 | €188,437 | +€26,342 | +16.3% |
| Amounts payable after more than one year | 17 | €78,963 | €61,939 | -€17,024 | -21.6% |
| Financial debts | 170/4 | €78,963 | €61,939 | -€17,024 | -21.6% |
| Amounts payable within one year | 42/48 | €83,132 | €126,498 | +€43,365 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €16,151 | €17,024 | +€872 | +5.4% |
| Trade debts | 44 | €15,229 | €54,948 | +€39,719 | +261% |
| Suppliers | 440/4 | €15,229 | €54,948 | +€39,719 | +261% |
| Taxes, remuneration and social security | 45 | €0 | €4,550 | +€4,550 | |
| Taxes | 450/3 | €0 | €368 | +€368 | |
| Remuneration and social security | 454/9 | - | €4,182 | +€4,182 | |
| Other amounts payable | 47/48 | €51,752 | €49,976 | -€1,777 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,079 | €12,720 | -€6,360 | -33.3% |
| Other operating charges | 640/8 | €3,835 | €2,185 | -€1,650 | -43.0% |
| Gross operating margin | 9900 | €6,660 | €31,736 | +€25,076 | +377% |
| Operating profit (loss) | 9901 | -€16,255 | €16,831 | +€33,086 | |
| Financial income | 75/76B | €1,069 | €18 | -€1,050 | -98.3% |
| Recurring financial income | 75 | €1,069 | €18 | -€1,050 | -98.3% |
| Financial charges | 65/66B | €8,554 | €4,678 | -€3,875 | -45.3% |
| Recurring financial charges | 65 | €8,554 | €4,678 | -€3,875 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,740 | €12,171 | +€35,911 | |
| Income taxes | 67/77 | - | €122 | +€122 | |
| Profit (loss) for the period | 9904 | -€23,740 | €12,049 | +€35,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,740 | €12,049 | +€35,789 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.