PROFENO4.0: 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.
PROFENO4.0
Largest movements
- Receivables within one year -€37,147
down €37,147 (-39.4%), from €94,259 to €57,112
- Debts after one year -€302,251
down €302,251 (-26.0%), from €1.2m to €861,184
- Profit (loss) carried forward +€264,737
up €264,737 (+17.4%), from €1.5m to €1.8m
- Gross operating margin -€36,840
down €36,840 (-8.9%), from €415,234 to €378,394
- Taxes -€7,930
down €7,930 (-8.2%), from €96,176 to €88,246
- Financial charges -€5,252
down €5,252 (-17.4%), from €30,233 to €24,982
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.
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 | €3,616,173 | €3,590,466 | -€25,707 | -0.7% |
| Fixed assets | 21/28 | €3,500,000 | €3,500,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,500,000 | €3,500,000 | = | 0.0% |
| Current assets | 29/58 | €116,173 | €90,466 | -€25,707 | -22.1% |
| Amounts receivable within one year | 40/41 | €94,259 | €57,112 | -€37,147 | -39.4% |
| Trade receivables | 40 | €94,259 | €57,112 | -€37,147 | -39.4% |
| Cash at bank and in hand | 54/58 | €21,914 | €32,791 | +€10,878 | +49.6% |
| Deferred charges and accrued income | 490/1 | - | €562 | +€562 | |
| Total equity and liabilities | 10/49 | €3,616,173 | €3,590,466 | -€25,707 | -0.7% |
| Equity | 10/15 | €2,025,280 | €2,290,017 | +€264,737 | +13.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,525,280 | €1,790,017 | +€264,737 | +17.4% |
| Amounts payable | 17/49 | €1,590,892 | €1,300,448 | -€290,444 | -18.3% |
| Amounts payable after more than one year | 17 | €1,163,436 | €861,184 | -€302,251 | -26.0% |
| Financial debts | 170/4 | €1,163,436 | €861,184 | -€302,251 | -26.0% |
| Amounts payable within one year | 42/48 | €427,437 | €439,226 | +€11,789 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €296,695 | €302,251 | +€5,556 | +1.9% |
| Trade debts | 44 | €9,900 | €31,226 | +€21,326 | +215% |
| Suppliers | 440/4 | €9,900 | €31,226 | +€21,326 | +215% |
| Taxes, remuneration and social security | 45 | €120,841 | €105,748 | -€15,093 | -12.5% |
| Taxes | 450/3 | €120,841 | €105,748 | -€15,093 | -12.5% |
| Accrued charges and deferred income | 492/3 | €20 | €39 | +€19 | +92.5% |
| Other operating charges | 640/8 | €454 | €457 | +€3 | +0.6% |
| Gross operating margin | 9900 | €415,234 | €378,394 | -€36,840 | -8.9% |
| Operating profit (loss) | 9901 | €414,780 | €377,937 | -€36,843 | -8.9% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €30,233 | €24,982 | -€5,252 | -17.4% |
| Recurring financial charges | 65 | €30,233 | €24,982 | -€5,252 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €384,546 | €352,982 | -€31,564 | -8.2% |
| Income taxes | 67/77 | €96,176 | €88,246 | -€7,930 | -8.2% |
| Profit (loss) for the period | 9904 | €288,370 | €264,737 | -€23,633 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €288,370 | €264,737 | -€23,633 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.