PROFAB Construct: 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.
PROFAB Construct
Largest movements
- Tangible fixed assets +€47,466
up €47,466 (+1223.9%), from €3,878 to €51,344
of which Leasing and similar rights: +€49,750
- Receivables within one year +€6,533
up €6,533 (+19.4%), from €33,706 to €40,239
of which Other amounts receivable: +€8,523
- Cash +€5,066
up €5,066 (+288.5%), from €1,756 to €6,822
mainly Debts after one year (+€52,273) and Depreciation (+€6,902)
- Debts after one year +€52,273
new in 2025: €52,273
- Trade debts +€4,628
up €4,628 (+120.5%), from €3,841 to €8,468
- Tax, wage and social debts +€1,041
up €1,041 (+32.3%), from €3,224 to €4,265
of which Taxes: +€1,041
- Gross operating margin -€11,749
down €11,749 (-66.1%), from €17,781 to €6,032
- Financial income +€5,922
up €5,922 (+338.1%), from €1,752 to €7,674
of which Non-recurring financial income: +€5,974
- Taxes -€2,669
down €2,669 (-53.1%), from €5,024 to €2,355
- Depreciation +€2,528
up €2,528 (+57.8%), from €4,374 to €6,902
- Financial charges +€1,273
up €1,273 (+784.6%), from €162 to €1,435
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 | €39,594 | €98,905 | +€59,311 | +149.8% |
| Fixed assets | 21/28 | €3,878 | €51,344 | +€47,466 | +1223.9% |
| Tangible fixed assets | 22/27 | €3,878 | €51,344 | +€47,466 | +1223.9% |
| Plant, machinery and equipment | 23 | €1,863 | €994 | -€869 | -46.6% |
| Furniture and vehicles | 24 | €2,016 | €600 | -€1,416 | -70.2% |
| Leasing and similar rights | 25 | - | €49,750 | +€49,750 | |
| Current assets | 29/58 | €35,716 | €47,561 | +€11,845 | +33.2% |
| Stocks and contracts in progress | 3 | €209 | €189 | -€20 | -9.3% |
| Stocks | 30/36 | €209 | €189 | -€20 | -9.3% |
| Amounts receivable within one year | 40/41 | €33,706 | €40,239 | +€6,533 | +19.4% |
| Trade receivables | 40 | €3,817 | €1,827 | -€1,990 | -52.1% |
| Other amounts receivable | 41 | €29,888 | €38,412 | +€8,523 | +28.5% |
| Cash at bank and in hand | 54/58 | €1,756 | €6,822 | +€5,066 | +288.5% |
| Deferred charges and accrued income | 490/1 | €46 | €311 | +€265 | +583.2% |
| Total equity and liabilities | 10/49 | €39,594 | €98,905 | +€59,311 | +149.8% |
| Equity | 10/15 | €32,530 | €33,066 | +€536 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,402 | €21,939 | +€536 | +2.5% |
| Distributable reserves | 133 | €21,402 | €21,939 | +€536 | +2.5% |
| Profit (loss) carried forward | 14 | €4,927 | €4,927 | = | 0.0% |
| Amounts payable | 17/49 | €7,065 | €65,839 | +€58,775 | +832.0% |
| Amounts payable after more than one year | 17 | - | €52,273 | +€52,273 | |
| Financial debts | 170/4 | - | €52,273 | +€52,273 | |
| Amounts payable within one year | 42/48 | €7,065 | €13,566 | +€6,502 | +92.0% |
| Trade debts | 44 | €3,841 | €8,468 | +€4,628 | +120.5% |
| Suppliers | 440/4 | €3,841 | €8,468 | +€4,628 | +120.5% |
| Taxes, remuneration and social security | 45 | €3,224 | €4,265 | +€1,041 | +32.3% |
| Taxes | 450/3 | €3,224 | €4,265 | +€1,041 | +32.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,374 | €6,902 | +€2,528 | +57.8% |
| Other operating charges | 640/8 | €1,157 | €1,644 | +€487 | +42.1% |
| Gross operating margin | 9900 | €17,781 | €6,032 | -€11,749 | -66.1% |
| Operating profit (loss) | 9901 | €12,250 | -€2,514 | -€14,764 | |
| Financial income | 75/76B | €1,752 | €7,674 | +€5,922 | +338.1% |
| Recurring financial income | 75 | €1,752 | €1,700 | -€51 | -2.9% |
| Non-recurring financial income | 76B | - | €5,974 | +€5,974 | |
| Financial charges | 65/66B | €162 | €1,435 | +€1,273 | +784.6% |
| Recurring financial charges | 65 | €162 | €1,435 | +€1,273 | +784.6% |
| Profit (loss) for the period before taxes | 9903 | €13,839 | €3,724 | -€10,115 | -73.1% |
| Income taxes | 67/77 | €5,024 | €2,355 | -€2,669 | -53.1% |
| Profit (loss) for the period | 9904 | €8,816 | €1,369 | -€7,446 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,816 | €1,369 | -€7,446 | -84.5% |
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 29 September 2026 via checked.be.