PROF GROUNDS: 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 GROUNDS
Largest movements
- Stocks and contracts -€756,491
no longer reported in 2025 (was €756,491)
- Receivables within one year +€185,430
up €185,430 (+1,175%), from €15,779 to €201,209
of which Other amounts receivable: +€198,123
- Deferred charges and accrued income +€62,070
up €62,070 (+363%), from €17,117 to €79,186
- Tangible fixed assets -€59,977
down €59,977 (-5.7%), from €1.1m to €998,085
- Other debts -€366,159
down €366,159 (-100.0%), from €366,254 to €95
- Short-term financial debts -€155,000
no longer reported in 2025 (was €155,000)
- Trade debts -€51,228
down €51,228 (-92.2%), from €55,561 to €4,333
- Debts after one year -€44,142
down €44,142 (-7.6%), from €577,995 to €533,853
- Reserves +€39,436
up €39,436 (+6.5%), from €604,588 to €644,023
- Financial charges -€27,776
down €27,776 (-68.4%), from €40,608 to €12,832
- Taxes +€9,333
up €9,333 (+475%), from €1,967 to €11,300
- Gross operating margin +€7,624
up €7,624 (+5.9%), from €130,083 to €137,707
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 | €1,871,599 | €1,293,965 | -€577,633 | -30.9% |
| Fixed assets | 21/28 | €1,058,061 | €998,085 | -€59,977 | -5.7% |
| Tangible fixed assets | 22/27 | €1,058,061 | €998,085 | -€59,977 | -5.7% |
| Land and buildings | 22 | €1,058,061 | €998,085 | -€59,977 | -5.7% |
| Current assets | 29/58 | €813,538 | €295,881 | -€517,657 | -63.6% |
| Stocks and contracts in progress | 3 | €756,491 | - | -€756,491 | |
| Stocks | 30/36 | €756,491 | - | -€756,491 | |
| Amounts receivable within one year | 40/41 | €15,779 | €201,209 | +€185,430 | +1,175% |
| Trade receivables | 40 | €12,744 | €51 | -€12,693 | -99.6% |
| Other amounts receivable | 41 | €3,035 | €201,158 | +€198,123 | +6,529% |
| Cash at bank and in hand | 54/58 | €24,151 | €15,486 | -€8,665 | -35.9% |
| Deferred charges and accrued income | 490/1 | €17,117 | €79,186 | +€62,070 | +363% |
| Total equity and liabilities | 10/49 | €1,871,599 | €1,293,965 | -€577,633 | -30.9% |
| Equity | 10/15 | €664,588 | €704,023 | +€39,436 | +5.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €604,588 | €644,023 | +€39,436 | +6.5% |
| Distributable reserves | 133 | €604,588 | €644,023 | +€39,436 | +6.5% |
| Amounts payable | 17/49 | €1,207,011 | €589,942 | -€617,069 | -51.1% |
| Amounts payable after more than one year | 17 | €577,995 | €533,853 | -€44,142 | -7.6% |
| Financial debts | 170/4 | €577,995 | €533,853 | -€44,142 | -7.6% |
| Amounts payable within one year | 42/48 | €629,015 | €55,689 | -€573,327 | -91.1% |
| Current portion of amounts payable after more than one year | 42 | €43,573 | €44,142 | +€569 | +1.3% |
| Financial debts | 43 | €155,000 | - | -€155,000 | |
| Credit institutions | 430/8 | €155,000 | - | -€155,000 | |
| Trade debts | 44 | €55,561 | €4,333 | -€51,228 | -92.2% |
| Suppliers | 440/4 | €55,561 | €4,333 | -€51,228 | -92.2% |
| Taxes, remuneration and social security | 45 | €8,627 | €7,118 | -€1,509 | -17.5% |
| Taxes | 450/3 | €8,627 | €7,118 | -€1,509 | -17.5% |
| Other amounts payable | 47/48 | €366,254 | €95 | -€366,159 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,930 | €59,977 | +€47 | +0.1% |
| Other operating charges | 640/8 | €7,916 | €8,474 | +€558 | +7.0% |
| Non-recurring operating charges | 66A | - | €6,223 | +€6,223 | |
| Gross operating margin | 9900 | €130,083 | €137,707 | +€7,624 | +5.9% |
| Operating profit (loss) | 9901 | €62,237 | €63,033 | +€797 | +1.3% |
| Financial income | 75/76B | €4 | €535 | +€531 | +13,900% |
| Recurring financial income | 75 | €4 | €535 | +€531 | +13,900% |
| Financial charges | 65/66B | €40,608 | €12,832 | -€27,776 | -68.4% |
| Recurring financial charges | 65 | €40,608 | €12,832 | -€27,776 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €21,632 | €50,736 | +€29,103 | +135% |
| Income taxes | 67/77 | €1,967 | €11,300 | +€9,333 | +475% |
| Profit (loss) for the period | 9904 | €19,666 | €39,436 | +€19,770 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €19,666 | €39,436 | +€19,770 | +101% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.