Prof: 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.
Prof
Largest movements
- Receivables within one year -€7,375
down €7,375 (-44.9%), from €16,428 to €9,053
of which Trade receivables: -€6,408
- Cash -€1,993
down €1,993 (-29.1%), from €6,841 to €4,848
mainly Trade debts (-€11,077) and Other debts (-€6,203)
- Tangible fixed assets +€311
up €311 (+5.8%), from €5,356 to €5,667
- Trade debts -€11,077
down €11,077 (-93.4%), from €11,863 to €786
- Profit (loss) carried forward +€7,684
up €7,684 (+41.5%), from -€18,506 to -€10,822
- Other debts -€6,203
down €6,203 (-40.9%), from €15,163 to €8,960
- Tax, wage and social debts +€539
up €539 (+30.0%), from €1,800 to €2,339
of which Taxes: +€539
- Gross operating margin +€2,975
up €2,975 (+36.9%), from €8,063 to €11,038
- Depreciation +€776
up €776 (+134%), from €578 to €1,354
- Financial income -€408
down €408 (-98.7%), from €413 to €5
of which Non-recurring financial income: -€413
- Financial charges -€371
down €371 (-27.3%), from €1,361 to €990
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 | €29,245 | €20,189 | -€9,056 | -31.0% |
| Fixed assets | 21/28 | €5,976 | €6,287 | +€311 | +5.2% |
| Tangible fixed assets | 22/27 | €5,356 | €5,667 | +€311 | +5.8% |
| Plant, machinery and equipment | 23 | €5,356 | €5,667 | +€311 | +5.8% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €23,269 | €13,902 | -€9,367 | -40.3% |
| Amounts receivable within one year | 40/41 | €16,428 | €9,053 | -€7,375 | -44.9% |
| Trade receivables | 40 | €15,383 | €8,975 | -€6,408 | -41.7% |
| Other amounts receivable | 41 | €1,045 | €79 | -€966 | -92.5% |
| Cash at bank and in hand | 54/58 | €6,841 | €4,848 | -€1,993 | -29.1% |
| Total equity and liabilities | 10/49 | €29,245 | €20,189 | -€9,056 | -31.0% |
| Equity | 10/15 | €419 | €8,103 | +€7,684 | +1,834% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €325 | €325 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €325 | €325 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €325 | €325 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€18,506 | -€10,822 | +€7,684 | +41.5% |
| Amounts payable | 17/49 | €28,826 | €12,086 | -€16,740 | -58.1% |
| Amounts payable within one year | 42/48 | €28,826 | €12,086 | -€16,740 | -58.1% |
| Trade debts | 44 | €11,863 | €786 | -€11,077 | -93.4% |
| Suppliers | 440/4 | €11,863 | €786 | -€11,077 | -93.4% |
| Taxes, remuneration and social security | 45 | €1,800 | €2,339 | +€539 | +30.0% |
| Taxes | 450/3 | - | €539 | +€539 | |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €15,163 | €8,960 | -€6,203 | -40.9% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €1,354 | +€776 | +134% |
| Other operating charges | 640/8 | €1,064 | €1,016 | -€48 | -4.5% |
| Gross operating margin | 9900 | €8,063 | €11,038 | +€2,975 | +36.9% |
| Operating profit (loss) | 9901 | €6,421 | €8,668 | +€2,247 | +35.0% |
| Financial income | 75/76B | €413 | €5 | -€408 | -98.7% |
| Recurring financial income | 75 | €413 | €5 | -€408 | -98.7% |
| Non-recurring financial income | 76B | €413 | - | -€413 | |
| Financial charges | 65/66B | €1,361 | €990 | -€371 | -27.3% |
| Recurring financial charges | 65 | €1,361 | €990 | -€371 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €5,473 | €7,684 | +€2,211 | +40.4% |
| Profit (loss) for the period | 9904 | €5,473 | €7,684 | +€2,211 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,473 | €7,684 | +€2,211 | +40.4% |
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 16 October 2026 via checked.be.