PROF ART DESIGN: 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 ART DESIGN
Largest movements
- Cash -€11,559
down €11,559 (-51.8%), from €22,301 to €10,742
mainly Trade debts (-€15,673) and Receivables within one year (-€10,040)
- Receivables within one year +€10,040
up €10,040 (+40.6%), from €24,753 to €34,793
of which Trade receivables: +€10,426
- Financial fixed assets +€560
new in 2025: €560
- Trade debts -€15,673
down €15,673 (-96.2%), from €16,293 to €621
- Tax, wage and social debts +€10,786
up €10,786 (+116%), from €9,315 to €20,100
of which Remuneration and social security: +€8,145
- Profit (loss) carried forward +€3,928
up €3,928 (+19.2%), from €20,445 to €24,374
- Staff costs +€32,776
new in 2025: €32,776
- Gross operating margin +€12,284
up €12,284 (+47.7%), from €25,769 to €38,052
- Taxes -€3,933
down €3,933 (-77.0%), from €5,111 to €1,178
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 | €47,054 | €46,095 | -€959 | -2.0% |
| Fixed assets | 21/28 | - | €560 | +€560 | |
| Financial fixed assets | 28 | - | €560 | +€560 | |
| Current assets | 29/58 | €47,054 | €45,535 | -€1,519 | -3.2% |
| Amounts receivable within one year | 40/41 | €24,753 | €34,793 | +€10,040 | +40.6% |
| Trade receivables | 40 | €23,240 | €33,666 | +€10,426 | +44.9% |
| Other amounts receivable | 41 | €1,513 | €1,127 | -€386 | -25.5% |
| Cash at bank and in hand | 54/58 | €22,301 | €10,742 | -€11,559 | -51.8% |
| Total equity and liabilities | 10/49 | €47,054 | €46,095 | -€959 | -2.0% |
| Equity | 10/15 | €21,445 | €25,374 | +€3,928 | +18.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,445 | €24,374 | +€3,928 | +19.2% |
| Amounts payable | 17/49 | €25,608 | €20,721 | -€4,887 | -19.1% |
| Amounts payable within one year | 42/48 | €25,608 | €20,721 | -€4,887 | -19.1% |
| Trade debts | 44 | €16,293 | €621 | -€15,673 | -96.2% |
| Suppliers | 440/4 | €16,293 | €621 | -€15,673 | -96.2% |
| Taxes, remuneration and social security | 45 | €9,315 | €20,100 | +€10,786 | +116% |
| Taxes | 450/3 | €9,315 | €11,955 | +€2,641 | +28.3% |
| Remuneration and social security | 454/9 | - | €8,145 | +€8,145 | |
| Remuneration, social security and pensions | 62 | - | €32,776 | +€32,776 | |
| Gross operating margin | 9900 | €25,769 | €38,052 | +€12,284 | +47.7% |
| Operating profit (loss) | 9901 | €25,769 | €5,276 | -€20,493 | -79.5% |
| Financial income | 75/76B | €0 | €39 | +€39 | +35,664% |
| Recurring financial income | 75 | €0 | €39 | +€39 | +35,664% |
| Financial charges | 65/66B | €212 | €209 | -€3 | -1.5% |
| Recurring financial charges | 65 | €212 | €209 | -€3 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €25,557 | €5,106 | -€20,450 | -80.0% |
| Income taxes | 67/77 | €5,111 | €1,178 | -€3,933 | -77.0% |
| Profit (loss) for the period | 9904 | €20,445 | €3,928 | -€16,517 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,445 | €3,928 | -€16,517 | -80.8% |
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 23 October 2026 via checked.be.