PROFACO: 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.
PROFACO
Largest movements
- Tangible fixed assets -€19,374
down €19,374 (-3.2%), from €607,163 to €587,789
of which Land and buildings: -€18,128
- Debts after one year -€17,048
down €17,048 (-6.1%), from €278,943 to €261,895
- Gross operating margin -€21,429
down €21,429 (-47.4%), from €45,198 to €23,769
- Depreciation -€4,545
down €4,545 (-16.2%), from €28,033 to €23,487
- Financial income +€1,929
up €1,929 (+169227.2%), from €1 to €1,930
- Financial charges +€854
up €854 (+16.7%), from €5,128 to €5,982
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 | €660,715 | €645,727 | -€14,987 | -2.3% |
| Fixed assets | 21/28 | €607,325 | €587,951 | -€19,374 | -3.2% |
| Tangible fixed assets | 22/27 | €607,163 | €587,789 | -€19,374 | -3.2% |
| Land and buildings | 22 | €604,075 | €585,946 | -€18,128 | -3.0% |
| Furniture and vehicles | 24 | €3,089 | €1,843 | -€1,246 | -40.3% |
| Financial fixed assets | 28 | €162 | €162 | = | 0.0% |
| Current assets | 29/58 | €53,389 | €57,777 | +€4,387 | +8.2% |
| Amounts receivable within one year | 40/41 | €51,547 | €50,664 | -€884 | -1.7% |
| Trade receivables | 40 | €51,547 | €620 | -€50,927 | -98.8% |
| Other amounts receivable | 41 | €0 | €50,044 | +€50,044 | |
| Cash at bank and in hand | 54/58 | €1,842 | €3,485 | +€1,643 | +89.2% |
| Deferred charges and accrued income | 490/1 | - | €3,628 | +€3,628 | |
| Total equity and liabilities | 10/49 | €660,715 | €645,727 | -€14,987 | -2.3% |
| Equity | 10/15 | €306,623 | €301,121 | -€5,502 | -1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €294,223 | €288,721 | -€5,502 | -1.9% |
| Distributable reserves | 133 | €294,223 | €288,721 | -€5,502 | -1.9% |
| Amounts payable | 17/49 | €354,091 | €344,606 | -€9,485 | -2.7% |
| Amounts payable after more than one year | 17 | €278,943 | €261,895 | -€17,048 | -6.1% |
| Financial debts | 170/4 | €278,943 | €261,895 | -€17,048 | -6.1% |
| Amounts payable within one year | 42/48 | €71,182 | €77,076 | +€5,894 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €18,252 | €17,048 | -€1,203 | -6.6% |
| Trade debts | 44 | €102 | €2,541 | +€2,439 | +2381.9% |
| Suppliers | 440/4 | €102 | €2,541 | +€2,439 | +2381.9% |
| Taxes, remuneration and social security | 45 | €1,537 | €279 | -€1,258 | -81.8% |
| Taxes | 450/3 | €1,537 | €279 | -€1,258 | -81.8% |
| Other amounts payable | 47/48 | €51,290 | €57,207 | +€5,916 | +11.5% |
| Accrued charges and deferred income | 492/3 | €3,966 | €5,635 | +€1,669 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,033 | €23,487 | -€4,545 | -16.2% |
| Other operating charges | 640/8 | €1,745 | €1,731 | -€14 | -0.8% |
| Gross operating margin | 9900 | €45,198 | €23,769 | -€21,429 | -47.4% |
| Operating profit (loss) | 9901 | €15,420 | -€1,450 | -€16,870 | |
| Financial income | 75/76B | €1 | €1,930 | +€1,929 | +169227.2% |
| Recurring financial income | 75 | €1 | €1,930 | +€1,929 | +169227.2% |
| Financial charges | 65/66B | €5,128 | €5,982 | +€854 | +16.7% |
| Recurring financial charges | 65 | €5,128 | €5,982 | +€854 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €10,293 | -€5,502 | -€15,795 | |
| Profit (loss) for the period | 9904 | €10,293 | -€5,502 | -€15,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,293 | -€5,502 | -€15,795 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.