PRO-FIX BUILDING MATERIALS: 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.
What changed
PRO-FIX BUILDING MATERIALS
NACE 43.230, Insulation installation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€145,872
2024 · €173,045-€27,173
Equity
€1.2m
2024 · €1.1m+€140,745
Cash
€66,355
2024 · €2,943+€63,412
Balance sheet total
€5.5m
2024 · €4.2m+€1.2m
Largest movements
Assets
- Receivables within one year +€783,682
up €783,682 (+27.0%), from €2.9m to €3.7m
of which Trade receivables: +€760,919
- Stocks and contracts +€281,459
up €281,459 (+25.5%), from €1.1m to €1.4m
- Deferred charges and accrued income +€98,471
up €98,471 (+156%), from €63,109 to €161,580
- Cash +€63,412
up €63,412 (+2,154%), from €2,943 to €66,355
mainly Short-term financial debts (+€524,617) and Debts after one year (+€325,828)
Equity and liabilities
- Short-term financial debts +€524,617
up €524,617 (+71.3%), from €735,419 to €1.3m
- Debts after one year +€325,828
up €325,828 (+2,662%), from €12,241 to €338,069
- Profit (loss) carried forward +€145,872
up €145,872 (+14.8%), from €984,570 to €1.1m
- Current portion of long-term debt +€100,984
up €100,984 (+715%), from €14,114 to €115,098
Income statement
- Staff costs +€120,453
up €120,453 (+24.0%), from €501,241 to €621,694
- Gross operating margin +€83,538
up €83,538 (+7.8%), from €1.1m to €1.2m
- Other operating charges +€35,715
up €35,715 (+243%), from €14,713 to €50,428
- Taxes -€15,614
down €15,614 (-13.1%), from €118,830 to €103,216
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.
Result 2024
€173,045
Gross operating margin
+€83,538
Staff costs
-€120,453
Depreciation
-€6,337
Write-downs
+€9,415
Other operating charges
-€35,715
Other operating items
+€25,599
Financial income
+€6,683
Financial charges
-€5,517
Taxes
+€15,614
Result 2025
€145,872
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€798,021
Investment
-€84,869
Financing
+€946,301
Cash 2024
€2,943
From operations (derived)
-€798,021
Net result for the year
+€145,872
Depreciation
+€74,322
Stocks and contracts
-€281,459
Receivables within one year
-€783,682
Deferred charges and accrued income
-€98,471
Trade debts
+€26,534
Tax, wage and social debts
+€52,907
Other debts
+€54,395
Accrued charges and deferred income
+€11,559
Investment (derived)
-€84,869
Investment in fixed assets (net)
-€84,869
Financing
+€946,301
Debts after one year
+€325,828
Current portion of long-term debt
+€100,984
Short-term financial debts
+€524,617
Contributions, distributions and other
-€5,127
Cash 2025
€66,355
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,245,340 | €5,482,909 | +€1.2m | +29.2% |
| Fixed assets | 21/28 | €171,333 | €181,880 | +€10,546 | +6.2% |
| Intangible fixed assets | 21 | €48,975 | €56,568 | +€7,593 | +15.5% |
| Tangible fixed assets | 22/27 | €122,358 | €125,311 | +€2,953 | +2.4% |
| Plant, machinery and equipment | 23 | €11,282 | €7,079 | -€4,203 | -37.3% |
| Furniture and vehicles | 24 | €110,604 | €118,073 | +€7,468 | +6.8% |
| Other tangible fixed assets | 26 | €472 | €160 | -€312 | -66.1% |
| Current assets | 29/58 | €4,074,007 | €5,301,030 | +€1.2m | +30.1% |
| Stocks and contracts in progress | 3 | €1,102,141 | €1,383,600 | +€281,459 | +25.5% |
| Stocks | 30/36 | €1,102,141 | €1,383,600 | +€281,459 | +25.5% |
| Amounts receivable within one year | 40/41 | €2,905,813 | €3,689,495 | +€783,682 | +27.0% |
| Trade receivables | 40 | €2,467,654 | €3,228,574 | +€760,919 | +30.8% |
| Other amounts receivable | 41 | €438,158 | €460,921 | +€22,762 | +5.2% |
| Cash at bank and in hand | 54/58 | €2,943 | €66,355 | +€63,412 | +2,154% |
| Deferred charges and accrued income | 490/1 | €63,109 | €161,580 | +€98,471 | +156% |
| Total equity and liabilities | 10/49 | €4,245,340 | €5,482,909 | +€1.2m | +29.2% |
| Equity | 10/15 | €1,084,375 | €1,225,119 | +€140,745 | +13.0% |
| Contributions | 10/11 | €33,275 | €33,275 | = | 0.0% |
| Reserves | 13 | €7,020 | €7,020 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,061 | €4,061 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,061 | €4,061 | = | 0.0% |
| Distributable reserves | 133 | €2,959 | €2,959 | = | 0.0% |
| Profit (loss) carried forward | 14 | €984,570 | €1,130,442 | +€145,872 | +14.8% |
| Investment grants | 15 | €59,510 | €54,383 | -€5,127 | -8.6% |
| Amounts payable | 17/49 | €3,160,966 | €4,257,790 | +€1.1m | +34.7% |
| Amounts payable after more than one year | 17 | €12,241 | €338,069 | +€325,828 | +2,662% |
| Financial debts | 170/4 | €12,241 | €338,069 | +€325,828 | +2,662% |
| Amounts payable within one year | 42/48 | €3,145,180 | €3,904,617 | +€759,437 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €14,114 | €115,098 | +€100,984 | +715% |
| Financial debts | 43 | €735,419 | €1,260,036 | +€524,617 | +71.3% |
| Credit institutions | 430/8 | €735,419 | €1,260,036 | +€524,617 | +71.3% |
| Trade debts | 44 | €2,175,375 | €2,201,909 | +€26,534 | +1.2% |
| Suppliers | 440/4 | €2,175,375 | €2,201,909 | +€26,534 | +1.2% |
| Taxes, remuneration and social security | 45 | €207,277 | €260,185 | +€52,907 | +25.5% |
| Taxes | 450/3 | €133,726 | €211,149 | +€77,423 | +57.9% |
| Remuneration and social security | 454/9 | €73,551 | €49,035 | -€24,516 | -33.3% |
| Other amounts payable | 47/48 | €12,995 | €67,390 | +€54,395 | +419% |
| Accrued charges and deferred income | 492/3 | €3,544 | €15,104 | +€11,559 | +326% |
| Non-recurring operating income | 76A | - | €10,165 | +€10,165 | |
| Remuneration, social security and pensions | 62 | €501,241 | €621,694 | +€120,453 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,985 | €74,322 | +€6,337 | +9.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,523 | €17,108 | -€9,415 | -35.5% |
| Other operating charges | 640/8 | €14,713 | €50,428 | +€35,715 | +243% |
| Non-recurring operating charges | 66A | €32,042 | €6,443 | -€25,599 | -79.9% |
| Gross operating margin | 9900 | €1,073,697 | €1,157,235 | +€83,538 | +7.8% |
| Operating profit (loss) | 9901 | €431,193 | €387,241 | -€43,952 | -10.2% |
| Financial income | 75/76B | €9,892 | €16,575 | +€6,683 | +67.6% |
| Recurring financial income | 75 | €9,892 | €16,575 | +€6,683 | +67.6% |
| Financial charges | 65/66B | €149,211 | €154,728 | +€5,517 | +3.7% |
| Recurring financial charges | 65 | €149,211 | €154,728 | +€5,517 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €291,875 | €249,088 | -€42,787 | -14.7% |
| Income taxes | 67/77 | €118,830 | €103,216 | -€15,614 | -13.1% |
| Profit (loss) for the period | 9904 | €173,045 | €145,872 | -€27,173 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €173,045 | €145,872 | -€27,173 | -15.7% |
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.