PRO-FIL DIFFUSION: 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.
PRO-FIL DIFFUSION
Largest movements
- Cash +€101,717
up €101,717 (+9.2%), from €1.1m to €1.2m
mainly Stocks and contracts (+€88,417) and Net result for the year (+€53,304)
- Stocks and contracts -€88,417
down €88,417 (-28.8%), from €306,946 to €218,529
- Receivables within one year +€50,890
up €50,890 (+880%), from €5,780 to €56,670
of which Other amounts receivable: +€46,118
- Reserves +€53,000
up €53,000 (+19.5%), from €272,030 to €325,030
- Trade debts +€16,789
up €16,789 (+33.3%), from €50,408 to €67,196
- Gross operating margin -€114,973
down €114,973 (-29.6%), from €388,025 to €273,053
- Staff costs -€44,173
down €44,173 (-20.8%), from €212,521 to €168,348
- Taxes +€9,672
up €9,672 (+17.7%), from €54,617 to €64,289
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.
Derived cash bridge
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 | €1,428,875 | €1,496,582 | +€67,707 | +4.7% |
| Fixed assets | 21/28 | €7,618 | €6,553 | -€1,065 | -14.0% |
| Tangible fixed assets | 22/27 | €7,147 | €6,083 | -€1,065 | -14.9% |
| Land and buildings | 22 | €5,404 | €6,083 | +€679 | +12.6% |
| Plant, machinery and equipment | 23 | €1,744 | - | -€1,744 | |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €1,421,258 | €1,490,029 | +€68,771 | +4.8% |
| Stocks and contracts in progress | 3 | €306,946 | €218,529 | -€88,417 | -28.8% |
| Stocks | 30/36 | €306,946 | €218,529 | -€88,417 | -28.8% |
| Amounts receivable within one year | 40/41 | €5,780 | €56,670 | +€50,890 | +880% |
| Trade receivables | 40 | €5,369 | €10,141 | +€4,772 | +88.9% |
| Other amounts receivable | 41 | €411 | €46,530 | +€46,118 | +11,208% |
| Cash at bank and in hand | 54/58 | €1,106,411 | €1,208,128 | +€101,717 | +9.2% |
| Deferred charges and accrued income | 490/1 | €2,120 | €6,702 | +€4,582 | +216% |
| Total equity and liabilities | 10/49 | €1,428,875 | €1,496,582 | +€67,707 | +4.7% |
| Equity | 10/15 | €1,297,524 | €1,350,829 | +€53,304 | +4.1% |
| Contributions | 10/11 | €378,600 | €378,600 | = | 0.0% |
| Reserves | 13 | €272,030 | €325,030 | +€53,000 | +19.5% |
| Distributable reserves | 133 | €272,030 | €325,030 | +€53,000 | +19.5% |
| Profit (loss) carried forward | 14 | €646,894 | €647,199 | +€304 | 0.0% |
| Amounts payable | 17/49 | €131,351 | €145,753 | +€14,402 | +11.0% |
| Amounts payable within one year | 42/48 | €130,957 | €145,671 | +€14,713 | +11.2% |
| Trade debts | 44 | €50,408 | €67,196 | +€16,789 | +33.3% |
| Suppliers | 440/4 | €50,408 | €67,196 | +€16,789 | +33.3% |
| Taxes, remuneration and social security | 45 | €32,595 | €33,384 | +€789 | +2.4% |
| Taxes | 450/3 | €20,210 | €13,059 | -€7,151 | -35.4% |
| Remuneration and social security | 454/9 | €12,386 | €20,325 | +€7,939 | +64.1% |
| Other amounts payable | 47/48 | €47,954 | €45,090 | -€2,864 | -6.0% |
| Accrued charges and deferred income | 492/3 | €394 | €83 | -€311 | -79.0% |
| Remuneration, social security and pensions | 62 | €212,521 | €168,348 | -€44,173 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,446 | €4,555 | +€109 | +2.4% |
| Other operating charges | 640/8 | €1,743 | €1,801 | +€59 | +3.4% |
| Gross operating margin | 9900 | €388,025 | €273,053 | -€114,973 | -29.6% |
| Operating profit (loss) | 9901 | €169,315 | €98,348 | -€70,967 | -41.9% |
| Financial income | 75/76B | €25,672 | €23,204 | -€2,467 | -9.6% |
| Recurring financial income | 75 | €25,672 | €23,204 | -€2,467 | -9.6% |
| Financial charges | 65/66B | €3,646 | €3,959 | +€313 | +8.6% |
| Recurring financial charges | 65 | €3,646 | €3,959 | +€313 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €191,341 | €117,593 | -€73,748 | -38.5% |
| Income taxes | 67/77 | €54,617 | €64,289 | +€9,672 | +17.7% |
| Profit (loss) for the period | 9904 | €136,724 | €53,304 | -€83,420 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €136,724 | €53,304 | -€83,420 | -61.0% |
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 20 October 2026 via checked.be.