PROF-INVEST: 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-INVEST
Largest movements
- Tangible fixed assets -€11,101
down €11,101 (-3.2%), from €345,418 to €334,317
- Cash +€4,295
up €4,295 (+6.4%), from €67,625 to €71,920
mainly Depreciation (+€11,101) and Receivables within one year (+€3,000)
No liability line moved by more than 1% of the balance sheet total.
- Turnover -€12,409
no longer reported in 2025 (was €12,409)
- Purchases and services -€3,629
no longer reported in 2025 (was €3,629)
- Gross operating margin -€891
down €891 (-10.2%), from €8,780 to €7,888
- Taxes -€285
down €285 (-14.5%), from €1,970 to €1,685
- Other operating charges -€148
down €148 (-17.5%), from €845 to €697
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 | €416,043 | €406,237 | -€9,806 | -2.4% |
| Fixed assets | 21/28 | €345,418 | €334,317 | -€11,101 | -3.2% |
| Tangible fixed assets | 22/27 | €345,418 | €334,317 | -€11,101 | -3.2% |
| Land and buildings | 22 | €345,418 | €334,317 | -€11,101 | -3.2% |
| Current assets | 29/58 | €70,625 | €71,920 | +€1,295 | +1.8% |
| Amounts receivable within one year | 40/41 | €3,000 | - | -€3,000 | |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €67,625 | €71,920 | +€4,295 | +6.4% |
| Total equity and liabilities | 10/49 | €416,043 | €406,237 | -€9,806 | -2.4% |
| Equity | 10/15 | €369,208 | €365,803 | -€3,405 | -0.9% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €269,108 | €266,227 | -€2,881 | -1.1% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €114,699 | €105,818 | -€8,881 | -7.7% |
| Distributable reserves | 133 | €144,493 | €150,493 | +€6,000 | +4.2% |
| Profit (loss) carried forward | 14 | €943 | €419 | -€524 | -55.6% |
| Provisions and deferred taxes | 16 | €40,234 | €38,014 | -€2,220 | -5.5% |
| Deferred taxes | 168 | €40,234 | €38,014 | -€2,220 | -5.5% |
| Amounts payable | 17/49 | €6,601 | €2,420 | -€4,181 | -63.3% |
| Amounts payable within one year | 42/48 | €4,970 | €2,420 | -€2,550 | -51.3% |
| Advances received on contracts in progress | 46 | €200 | €200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,770 | €2,220 | -€2,550 | -53.5% |
| Taxes | 450/3 | €4,770 | €2,220 | -€2,550 | -53.5% |
| Accrued charges and deferred income | 492/3 | €1,631 | - | -€1,631 | |
| Turnover | 70 | €12,409 | - | -€12,409 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,629 | - | -€3,629 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,112 | €11,101 | -€11 | -0.1% |
| Other operating charges | 640/8 | €845 | €697 | -€148 | -17.5% |
| Gross operating margin | 9900 | €8,780 | €7,888 | -€891 | -10.2% |
| Operating profit (loss) | 9901 | -€3,178 | -€3,910 | -€732 | -23.0% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,206 | -€3,940 | -€734 | -22.9% |
| Transfer from deferred taxes | 780 | €1,502 | €2,220 | +€719 | +47.9% |
| Income taxes | 67/77 | €1,970 | €1,685 | -€285 | -14.5% |
| Profit (loss) for the period | 9904 | -€3,675 | -€3,405 | +€270 | +7.3% |
| Transfer from tax-exempt reserves | 789 | €7,508 | €8,881 | +€1,373 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,833 | €5,476 | +€1,643 | +42.9% |
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.