Pro-fun.com: 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.
Pro-fun.com
Largest movements
- Tangible fixed assets -€16,056
down €16,056 (-5.2%), from €307,690 to €291,634
of which Plant, machinery and equipment: -€24,507
- Cash -€8,035
down €8,035 (-91.9%), from €8,743 to €707
mainly Debts after one year (-€45,072) and Short-term financial debts (-€28,449)
- Stocks and contracts +€4,279
up €4,279 (+1069.7%), from €400 to €4,679
- Debts after one year -€45,072
down €45,072 (-23.9%), from €188,236 to €143,164
- Short-term financial debts -€28,449
down €28,449 (-98.1%), from €29,005 to €556
- Profit (loss) carried forward +€23,251
up €23,251, from -€15,410 to €7,841
- Trade debts +€21,435
up €21,435 (+58.3%), from €36,759 to €58,194
- Current portion of long-term debt +€7,977
up €7,977 (+13.3%), from €60,148 to €68,124
- Gross operating margin +€73,526
up €73,526 (+131.5%), from €55,934 to €129,460
- Staff costs +€29,720
up €29,720 (+214.2%), from €13,875 to €43,595
- Depreciation +€6,594
up €6,594 (+16.9%), from €38,967 to €45,561
- Financial charges -€1,934
down €1,934 (-11.3%), from €17,061 to €15,127
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 | €354,626 | €330,758 | -€23,868 | -6.7% |
| Fixed assets | 21/28 | €331,871 | €312,773 | -€19,098 | -5.8% |
| Intangible fixed assets | 21 | €23,981 | €20,939 | -€3,043 | -12.7% |
| Tangible fixed assets | 22/27 | €307,690 | €291,634 | -€16,056 | -5.2% |
| Plant, machinery and equipment | 23 | €305,664 | €281,158 | -€24,507 | -8.0% |
| Furniture and vehicles | 24 | €2,025 | €10,476 | +€8,451 | +417.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €22,755 | €17,985 | -€4,770 | -21.0% |
| Stocks and contracts in progress | 3 | €400 | €4,679 | +€4,279 | +1069.7% |
| Stocks | 30/36 | €400 | €4,679 | +€4,279 | +1069.7% |
| Amounts receivable within one year | 40/41 | €13,612 | €12,599 | -€1,013 | -7.4% |
| Trade receivables | 40 | €116 | €2,145 | +€2,029 | +1748.7% |
| Other amounts receivable | 41 | €13,496 | €10,455 | -€3,041 | -22.5% |
| Cash at bank and in hand | 54/58 | €8,743 | €707 | -€8,035 | -91.9% |
| Total equity and liabilities | 10/49 | €354,626 | €330,758 | -€23,868 | -6.7% |
| Equity | 10/15 | -€12,910 | €10,341 | +€23,251 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,410 | €7,841 | +€23,251 | |
| Amounts payable | 17/49 | €367,536 | €320,417 | -€47,119 | -12.8% |
| Amounts payable after more than one year | 17 | €188,236 | €143,164 | -€45,072 | -23.9% |
| Financial debts | 170/4 | €188,236 | €143,164 | -€45,072 | -23.9% |
| Amounts payable within one year | 42/48 | €179,300 | €175,890 | -€3,410 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €60,148 | €68,124 | +€7,977 | +13.3% |
| Financial debts | 43 | €29,005 | €556 | -€28,449 | -98.1% |
| Credit institutions | 430/8 | €29,005 | €556 | -€28,449 | -98.1% |
| Trade debts | 44 | €36,759 | €58,194 | +€21,435 | +58.3% |
| Suppliers | 440/4 | €36,759 | €58,194 | +€21,435 | +58.3% |
| Taxes, remuneration and social security | 45 | €1,813 | €3,876 | +€2,063 | +113.8% |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | €1,813 | €3,876 | +€2,063 | +113.8% |
| Other amounts payable | 47/48 | €51,575 | €45,140 | -€6,436 | -12.5% |
| Accrued charges and deferred income | 492/3 | - | €1,363 | +€1,363 | |
| Remuneration, social security and pensions | 62 | €13,875 | €43,595 | +€29,720 | +214.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,967 | €45,561 | +€6,594 | +16.9% |
| Other operating charges | 640/8 | €1,441 | €1,926 | +€485 | +33.7% |
| Gross operating margin | 9900 | €55,934 | €129,460 | +€73,526 | +131.5% |
| Operating profit (loss) | 9901 | €1,651 | €38,379 | +€36,727 | +2224.2% |
| Financial charges | 65/66B | €17,061 | €15,127 | -€1,934 | -11.3% |
| Recurring financial charges | 65 | €17,061 | €15,127 | -€1,934 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,410 | €23,251 | +€38,661 | |
| Profit (loss) for the period | 9904 | -€15,410 | €23,251 | +€38,661 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,410 | €23,251 | +€38,661 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.