Profectus 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.
Profectus IT
Largest movements
- Cash +€108,656
up €108,656 (+50.5%), from €215,135 to €323,791
mainly Net result for the year (+€113,227) and Depreciation (+€65,273)
- Tangible fixed assets -€37,167
down €37,167 (-42.0%), from €88,416 to €51,249
of which Furniture and vehicles: -€35,842
- Intangible fixed assets -€25,685
down €25,685 (-32.1%), from €79,902 to €54,217
- Receivables within one year -€22,166
down €22,166 (-7.4%), from €298,268 to €276,102
- Profit (loss) carried forward +€113,227
up €113,227 (+35.5%), from €318,855 to €432,082
- Other debts -€49,899
no longer reported in 2025 (was €49,899)
- Trade debts -€40,346
down €40,346 (-45.3%), from €89,108 to €48,762
- Gross operating margin -€250,670
down €250,670 (-14.3%), from €1.8m to €1.5m
- Staff costs -€225,643
down €225,643 (-15.0%), from €1.5m to €1.3m
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 | €691,790 | €718,020 | +€26,230 | +3.8% |
| Fixed assets | 21/28 | €176,536 | €113,684 | -€62,852 | -35.6% |
| Intangible fixed assets | 21 | €79,902 | €54,217 | -€25,685 | -32.1% |
| Tangible fixed assets | 22/27 | €88,416 | €51,249 | -€37,167 | -42.0% |
| Plant, machinery and equipment | 23 | €7,830 | €6,505 | -€1,325 | -16.9% |
| Furniture and vehicles | 24 | €80,586 | €44,744 | -€35,842 | -44.5% |
| Financial fixed assets | 28 | €8,218 | €8,218 | = | 0.0% |
| Current assets | 29/58 | €515,254 | €604,336 | +€89,082 | +17.3% |
| Amounts receivable within one year | 40/41 | €298,268 | €276,102 | -€22,166 | -7.4% |
| Trade receivables | 40 | €298,268 | €276,102 | -€22,166 | -7.4% |
| Cash at bank and in hand | 54/58 | €215,135 | €323,791 | +€108,656 | +50.5% |
| Deferred charges and accrued income | 490/1 | €1,851 | €4,443 | +€2,592 | +140.0% |
| Total equity and liabilities | 10/49 | €691,790 | €718,020 | +€26,230 | +3.8% |
| Equity | 10/15 | €339,265 | €452,492 | +€113,227 | +33.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €318,855 | €432,082 | +€113,227 | +35.5% |
| Amounts payable | 17/49 | €352,525 | €265,528 | -€86,997 | -24.7% |
| Amounts payable within one year | 42/48 | €352,525 | €265,528 | -€86,997 | -24.7% |
| Trade debts | 44 | €89,108 | €48,762 | -€40,346 | -45.3% |
| Suppliers | 440/4 | €89,108 | €48,762 | -€40,346 | -45.3% |
| Taxes, remuneration and social security | 45 | €213,518 | €216,766 | +€3,248 | +1.5% |
| Taxes | 450/3 | €82,591 | €47,535 | -€35,056 | -42.4% |
| Remuneration and social security | 454/9 | €130,927 | €169,231 | +€38,304 | +29.3% |
| Other amounts payable | 47/48 | €49,899 | - | -€49,899 | |
| Remuneration, social security and pensions | 62 | €1,499,745 | €1,274,102 | -€225,643 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,921 | €65,273 | +€1,352 | +2.1% |
| Other operating charges | 640/8 | €2,306 | €4,107 | +€1,801 | +78.1% |
| Gross operating margin | 9900 | €1,750,004 | €1,499,334 | -€250,670 | -14.3% |
| Operating profit (loss) | 9901 | €184,032 | €155,852 | -€28,180 | -15.3% |
| Financial income | 75/76B | €200 | €1,635 | +€1,435 | +717.5% |
| Recurring financial income | 75 | €200 | €1,635 | +€1,435 | +717.5% |
| Financial charges | 65/66B | €879 | €3,758 | +€2,879 | +327.5% |
| Recurring financial charges | 65 | €879 | €3,758 | +€2,879 | +327.5% |
| Profit (loss) for the period before taxes | 9903 | €183,353 | €153,729 | -€29,624 | -16.2% |
| Income taxes | 67/77 | €51,755 | €40,502 | -€11,253 | -21.7% |
| Profit (loss) for the period | 9904 | €131,598 | €113,227 | -€18,371 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €131,598 | €113,227 | -€18,371 | -14.0% |
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 5 October 2026 via checked.be.