DE PROFT BART: 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.
DE PROFT BART
Largest movements
- Cash +€18,981
up €18,981 (+106.4%), from €17,845 to €36,826
mainly Investment in fixed assets (net) (+€12,449) and Net result for the year (+€9,037)
- Tangible fixed assets -€12,653
down €12,653 (-99.8%), from €12,676 to €23
of which Furniture and vehicles: -€12,289
- Deferred charges and accrued income +€1,213
up €1,213 (+589.0%), from €206 to €1,419
- Reserves +€9,037
up €9,037 (+78.6%), from €11,495 to €20,532
of which Distributable reserves: +€9,037
- Current portion of long-term debt -€4,263
no longer reported in 2025 (was €4,263)
- Tax, wage and social debts +€3,347
up €3,347 (+13468.5%), from €25 to €3,372
- Other debts -€1,344
down €1,344 (-60.6%), from €2,216 to €872
- Gross operating margin +€11,127
up €11,127 (+2629.0%), from €423 to €11,551
- Depreciation -€9,080
down €9,080 (-96.1%), from €9,444 to €365
- Taxes +€869
up €869 (+1231.0%), from €71 to €939
- Financial charges -€258
down €258 (-26.4%), from €980 to €721
- Other operating charges -€182
down €182 (-25.1%), from €726 to €544
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 | €31,208 | €38,269 | +€7,061 | +22.6% |
| Fixed assets | 21/28 | €12,836 | €23 | -€12,813 | -99.8% |
| Tangible fixed assets | 22/27 | €12,676 | €23 | -€12,653 | -99.8% |
| Plant, machinery and equipment | 23 | €388 | €23 | -€365 | -94.1% |
| Furniture and vehicles | 24 | €12,289 | €0 | -€12,289 | -100.0% |
| Financial fixed assets | 28 | €160 | - | -€160 | |
| Current assets | 29/58 | €18,372 | €38,246 | +€19,874 | +108.2% |
| Amounts receivable within one year | 40/41 | €320 | - | -€320 | |
| Other amounts receivable | 41 | €320 | - | -€320 | |
| Cash at bank and in hand | 54/58 | €17,845 | €36,826 | +€18,981 | +106.4% |
| Deferred charges and accrued income | 490/1 | €206 | €1,419 | +€1,213 | +589.0% |
| Total equity and liabilities | 10/49 | €31,208 | €38,269 | +€7,061 | +22.6% |
| Equity | 10/15 | €23,895 | €32,932 | +€9,037 | +37.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,495 | €20,532 | +€9,037 | +78.6% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €9,595 | €18,632 | +€9,037 | +94.2% |
| Amounts payable | 17/49 | €7,313 | €5,337 | -€1,976 | -27.0% |
| Amounts payable within one year | 42/48 | €7,313 | €5,337 | -€1,976 | -27.0% |
| Current portion of amounts payable after more than one year | 42 | €4,263 | - | -€4,263 | |
| Trade debts | 44 | €808 | €1,093 | +€284 | +35.2% |
| Suppliers | 440/4 | €808 | €1,093 | +€284 | +35.2% |
| Taxes, remuneration and social security | 45 | €25 | €3,372 | +€3,347 | +13468.5% |
| Taxes | 450/3 | €25 | €3,372 | +€3,347 | +13468.5% |
| Other amounts payable | 47/48 | €2,216 | €872 | -€1,344 | -60.6% |
| Non-recurring operating income | 76A | - | €10,711 | +€10,711 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,444 | €365 | -€9,080 | -96.1% |
| Other operating charges | 640/8 | €726 | €544 | -€182 | -25.1% |
| Gross operating margin | 9900 | €423 | €11,551 | +€11,127 | +2629.0% |
| Operating profit (loss) | 9901 | -€9,747 | €10,642 | +€20,389 | |
| Financial income | 75/76B | €152 | €55 | -€97 | -63.9% |
| Recurring financial income | 75 | €152 | €55 | -€97 | -63.9% |
| Financial charges | 65/66B | €980 | €721 | -€258 | -26.4% |
| Recurring financial charges | 65 | €980 | €721 | -€258 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,574 | €9,976 | +€20,550 | |
| Income taxes | 67/77 | €71 | €939 | +€869 | +1231.0% |
| Profit (loss) for the period | 9904 | -€10,644 | €9,037 | +€19,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,644 | €9,037 | +€19,681 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.