DE PROF: 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.
DE PROF
Largest movements
- Receivables within one year +€24,688
up €24,688 (+95.6%), from €25,822 to €50,510
of which Trade receivables: +€23,345
- Cash -€5,198
down €5,198 (-86.7%), from €5,995 to €797
mainly Receivables within one year (-€24,688) and Other debts (-€13,770)
- Profit (loss) carried forward +€28,541
no longer reported in 2025 (was -€28,541)
- Other debts -€13,770
down €13,770 (-36.8%), from €37,388 to €23,618
- Tax, wage and social debts +€2,844
up €2,844 (+78.2%), from €3,636 to €6,481
- Trade debts +€1,204
up €1,204 (+162.2%), from €742 to €1,947
- Reserves +€580
new in 2025: €580
- Gross operating margin +€3,681
up €3,681 (+14.0%), from €26,213 to €29,893
- Other operating charges -€559
down €559 (-51.5%), from €1,085 to €526
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,818 | €51,307 | +€19,490 | +61.3% |
| Current assets | 29/58 | €31,818 | €51,307 | +€19,490 | +61.3% |
| Amounts receivable within one year | 40/41 | €25,822 | €50,510 | +€24,688 | +95.6% |
| Trade receivables | 40 | €25,809 | €49,155 | +€23,345 | +90.5% |
| Other amounts receivable | 41 | €13 | €1,356 | +€1,343 | +10256.8% |
| Cash at bank and in hand | 54/58 | €5,995 | €797 | -€5,198 | -86.7% |
| Total equity and liabilities | 10/49 | €31,818 | €51,307 | +€19,490 | +61.3% |
| Equity | 10/15 | -€9,949 | €19,172 | +€29,121 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | - | €580 | +€580 | |
| Distributable reserves | 133 | - | €580 | +€580 | |
| Profit (loss) carried forward | 14 | -€28,541 | - | +€28,541 | |
| Amounts payable | 17/49 | €41,767 | €32,136 | -€9,631 | -23.1% |
| Amounts payable within one year | 42/48 | €41,767 | €32,136 | -€9,631 | -23.1% |
| Financial debts | 43 | - | €91 | +€91 | |
| Credit institutions | 430/8 | - | €91 | +€91 | |
| Trade debts | 44 | €742 | €1,947 | +€1,204 | +162.2% |
| Suppliers | 440/4 | €742 | €1,947 | +€1,204 | +162.2% |
| Taxes, remuneration and social security | 45 | €3,636 | €6,481 | +€2,844 | +78.2% |
| Taxes | 450/3 | €3,636 | €6,481 | +€2,844 | +78.2% |
| Other amounts payable | 47/48 | €37,388 | €23,618 | -€13,770 | -36.8% |
| Other operating charges | 640/8 | €1,085 | €526 | -€559 | -51.5% |
| Gross operating margin | 9900 | €26,213 | €29,893 | +€3,681 | +14.0% |
| Operating profit (loss) | 9901 | €25,127 | €29,367 | +€4,240 | +16.9% |
| Financial income | 75/76B | €44 | €113 | +€69 | +158.6% |
| Recurring financial income | 75 | €44 | €113 | +€69 | +158.6% |
| Financial charges | 65/66B | €209 | €301 | +€93 | +44.5% |
| Recurring financial charges | 65 | €209 | €301 | +€93 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €24,962 | €29,179 | +€4,216 | +16.9% |
| Income taxes | 67/77 | - | €58 | +€58 | |
| Profit (loss) for the period | 9904 | €24,962 | €29,121 | +€4,158 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,962 | €29,121 | +€4,158 | +16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.