PRO-FROID: 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-FROID
Largest movements
- Cash +€5,929
up €5,929 (+120.1%), from €4,937 to €10,866
mainly Trade debts (+€9,358) and Net result for the year (+€3,286)
- Receivables within one year +€4,544
up €4,544 (+16.2%), from €28,058 to €32,602
of which Trade receivables: +€9,736
- Tangible fixed assets -€936
down €936 (-54.2%), from €1,727 to €791
of which Furniture and vehicles: -€936
- Deferred charges and accrued income -€767
down €767 (-100.0%), from €767 to €0
- Trade debts +€9,358
up €9,358 (+349.3%), from €2,679 to €12,037
- Tax, wage and social debts -€3,875
down €3,875 (-61.0%), from €6,347 to €2,472
of which Taxes: -€4,605
- Profit (loss) carried forward +€3,286
up €3,286 (+15.3%), from €21,464 to €24,750
- Purchases and services -€23,512
down €23,512 (-15.9%), from €147,996 to €124,484
- Turnover -€18,591
down €18,591 (-12.4%), from €149,917 to €131,326
- Gross operating margin +€5,859
up €5,859 (+304.9%), from €1,922 to €7,780
- Depreciation -€1,689
down €1,689 (-64.3%), from €2,626 to €936
- Other operating charges +€1,612
up €1,612 (+2014.9%), from €80 to €1,692
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 | €35,489 | €44,259 | +€8,769 | +24.7% |
| Fixed assets | 21/28 | €1,727 | €791 | -€936 | -54.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,727 | €791 | -€936 | -54.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,727 | €791 | -€936 | -54.2% |
| Current assets | 29/58 | €33,762 | €43,468 | +€9,706 | +28.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €28,058 | €32,602 | +€4,544 | +16.2% |
| Trade receivables | 40 | €3,185 | €12,921 | +€9,736 | +305.7% |
| Other amounts receivable | 41 | €24,873 | €19,680 | -€5,192 | -20.9% |
| Cash at bank and in hand | 54/58 | €4,937 | €10,866 | +€5,929 | +120.1% |
| Deferred charges and accrued income | 490/1 | €767 | €0 | -€767 | -100.0% |
| Total equity and liabilities | 10/49 | €35,489 | €44,259 | +€8,769 | +24.7% |
| Equity | 10/15 | €26,464 | €29,750 | +€3,286 | +12.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,464 | €24,750 | +€3,286 | +15.3% |
| Amounts payable | 17/49 | €9,026 | €14,509 | +€5,483 | +60.8% |
| Amounts payable within one year | 42/48 | €9,026 | €14,509 | +€5,483 | +60.8% |
| Trade debts | 44 | €2,679 | €12,037 | +€9,358 | +349.3% |
| Suppliers | 440/4 | €2,679 | €12,037 | +€9,358 | +349.3% |
| Taxes, remuneration and social security | 45 | €6,347 | €2,472 | -€3,875 | -61.0% |
| Taxes | 450/3 | €6,347 | €1,741 | -€4,605 | -72.6% |
| Remuneration and social security | 454/9 | €0 | €731 | +€731 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €149,917 | €131,326 | -€18,591 | -12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €147,996 | €124,484 | -€23,512 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,626 | €936 | -€1,689 | -64.3% |
| Other operating charges | 640/8 | €80 | €1,692 | +€1,612 | +2014.9% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €1,922 | €7,780 | +€5,859 | +304.9% |
| Operating profit (loss) | 9901 | -€847 | €5,152 | +€5,999 | |
| Financial income | 75/76B | €4 | €1 | -€3 | -69.4% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -69.4% |
| Financial charges | 65/66B | €128 | €60 | -€68 | -53.2% |
| Recurring financial charges | 65 | €128 | €60 | -€68 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | -€971 | €5,093 | +€6,065 | |
| Income taxes | 67/77 | €263 | €1,807 | +€1,544 | +587.3% |
| Profit (loss) for the period | 9904 | -€1,234 | €3,286 | +€4,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,234 | €3,286 | +€4,520 |
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 11 October 2026 via checked.be.