Prof-IT: 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.
Prof-IT
Largest movements
- Tangible fixed assets +€21,870
up €21,870 (+367.7%), from €5,947 to €27,817
of which Furniture and vehicles: +€22,381
- Cash +€19,456
up €19,456 (+98.4%), from €19,773 to €39,228
mainly Debts after one year (+€27,000) and Receivables within one year (+€13,419)
- Receivables within one year -€13,419
down €13,419 (-37.1%), from €36,128 to €22,710
of which Trade receivables: -€10,759
- Deferred charges and accrued income +€1,617
up €1,617 (+131.2%), from €1,232 to €2,849
- Debts after one year +€27,000
up €27,000 (+245.5%), from €11,000 to €38,000
of which Financial debts: +€38,000
- Reserves +€4,622
up €4,622 (+13.8%), from €33,581 to €38,203
- Tax, wage and social debts -€1,924
down €1,924 (-21.9%), from €8,786 to €6,862
of which Taxes: -€1,924
- Other debts -€1,582
down €1,582 (-69.9%), from €2,264 to €681
- Trade debts +€968
up €968 (+90.3%), from €1,072 to €2,040
- Gross operating margin +€19,623
up €19,623, from -€1,081 to €18,542
- Depreciation +€8,750
up €8,750 (+1094.3%), from €800 to €9,550
- Taxes +€1,659
up €1,659 (+183.4%), from €905 to €2,564
- Other operating charges +€516
up €516 (+56.7%), from €911 to €1,427
- Financial charges +€249
up €249 (+190.7%), from €130 to €379
of which Non-recurring financial charges: +€176
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 | €63,080 | €92,604 | +€29,523 | +46.8% |
| Fixed assets | 21/28 | €5,947 | €27,817 | +€21,870 | +367.7% |
| Tangible fixed assets | 22/27 | €5,947 | €27,817 | +€21,870 | +367.7% |
| Plant, machinery and equipment | 23 | €82 | €0 | -€82 | -100.0% |
| Furniture and vehicles | 24 | - | €22,381 | +€22,381 | |
| Other tangible fixed assets | 26 | €5,865 | €5,436 | -€430 | -7.3% |
| Current assets | 29/58 | €57,133 | €64,787 | +€7,654 | +13.4% |
| Amounts receivable within one year | 40/41 | €36,128 | €22,710 | -€13,419 | -37.1% |
| Trade receivables | 40 | €33,033 | €22,274 | -€10,759 | -32.6% |
| Other amounts receivable | 41 | €3,095 | €436 | -€2,659 | -85.9% |
| Cash at bank and in hand | 54/58 | €19,773 | €39,228 | +€19,456 | +98.4% |
| Deferred charges and accrued income | 490/1 | €1,232 | €2,849 | +€1,617 | +131.2% |
| Total equity and liabilities | 10/49 | €63,080 | €92,604 | +€29,523 | +46.8% |
| Equity | 10/15 | €39,781 | €44,403 | +€4,622 | +11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,581 | €38,203 | +€4,622 | +13.8% |
| Distributable reserves | 133 | €33,581 | €38,203 | +€4,622 | +13.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,299 | €48,201 | +€24,901 | +106.9% |
| Amounts payable after more than one year | 17 | €11,000 | €38,000 | +€27,000 | +245.5% |
| Financial debts | 170/4 | - | €38,000 | +€38,000 | |
| Other amounts payable | 178/9 | €11,000 | €0 | -€11,000 | -100.0% |
| Amounts payable within one year | 42/48 | €12,299 | €10,201 | -€2,099 | -17.1% |
| Financial debts | 43 | €178 | €618 | +€440 | +247.2% |
| Credit institutions | 430/8 | €178 | €0 | -€178 | -100.0% |
| Other loans | 439 | - | €618 | +€618 | |
| Trade debts | 44 | €1,072 | €2,040 | +€968 | +90.3% |
| Suppliers | 440/4 | €1,072 | €2,040 | +€968 | +90.3% |
| Taxes, remuneration and social security | 45 | €8,786 | €6,862 | -€1,924 | -21.9% |
| Taxes | 450/3 | €7,736 | €5,812 | -€1,924 | -24.9% |
| Remuneration and social security | 454/9 | €1,050 | €1,050 | = | 0.0% |
| Other amounts payable | 47/48 | €2,264 | €681 | -€1,582 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €9,550 | +€8,750 | +1094.3% |
| Other operating charges | 640/8 | €911 | €1,427 | +€516 | +56.7% |
| Gross operating margin | 9900 | -€1,081 | €18,542 | +€19,623 | |
| Operating profit (loss) | 9901 | -€2,791 | €7,565 | +€10,356 | |
| Financial income | 75/76B | €16 | €0 | -€16 | -100.0% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100.0% |
| Financial charges | 65/66B | €130 | €379 | +€249 | +190.7% |
| Recurring financial charges | 65 | €130 | €204 | +€73 | +56.1% |
| Non-recurring financial charges | 66B | - | €176 | +€176 | |
| Profit (loss) for the period before taxes | 9903 | -€2,905 | €7,186 | +€10,091 | |
| Income taxes | 67/77 | €905 | €2,564 | +€1,659 | +183.4% |
| Profit (loss) for the period | 9904 | -€3,809 | €4,622 | +€8,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,809 | €4,622 | +€8,432 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.