PROFESSEUR A DE STREEL: 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.
PROFESSEUR A DE STREEL
Largest movements
- Receivables within one year -€65,159
down €65,159 (-43.9%), from €148,451 to €83,292
of which Trade receivables: -€65,159
- Cash +€47,275
up €47,275 (+68.2%), from €69,290 to €116,565
mainly Net result for the year (+€174,104) and Receivables within one year (+€65,159)
- Tangible fixed assets +€10,199
up €10,199 (+63.6%), from €16,038 to €26,236
- Other debts -€5,106
down €5,106 (-3.1%), from €163,144 to €158,038
- Tax, wage and social debts -€2,798
down €2,798 (-5.9%), from €47,299 to €44,501
No income-statement line moved by more than 1% of the activity.
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 | €233,779 | €226,094 | -€7,685 | -3.3% |
| Fixed assets | 21/28 | €16,038 | €26,236 | +€10,199 | +63.6% |
| Tangible fixed assets | 22/27 | €16,038 | €26,236 | +€10,199 | +63.6% |
| Furniture and vehicles | 24 | €16,038 | €26,236 | +€10,199 | +63.6% |
| Current assets | 29/58 | €217,741 | €199,857 | -€17,884 | -8.2% |
| Amounts receivable within one year | 40/41 | €148,451 | €83,292 | -€65,159 | -43.9% |
| Trade receivables | 40 | €145,667 | €80,509 | -€65,159 | -44.7% |
| Other amounts receivable | 41 | €2,783 | €2,783 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,290 | €116,565 | +€47,275 | +68.2% |
| Total equity and liabilities | 10/49 | €233,779 | €226,094 | -€7,685 | -3.3% |
| Equity | 10/15 | €22,898 | €23,002 | +€104 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| 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 | €2,438 | €2,542 | +€104 | +4.3% |
| Amounts payable | 17/49 | €210,881 | €203,092 | -€7,789 | -3.7% |
| Amounts payable within one year | 42/48 | €210,868 | €203,092 | -€7,776 | -3.7% |
| Trade debts | 44 | €425 | €553 | +€128 | +30.1% |
| Suppliers | 440/4 | €425 | €103 | -€322 | -75.8% |
| Bills of exchange payable | 441 | - | €450 | +€450 | |
| Taxes, remuneration and social security | 45 | €47,299 | €44,501 | -€2,798 | -5.9% |
| Taxes | 450/3 | €47,299 | €44,501 | -€2,798 | -5.9% |
| Other amounts payable | 47/48 | €163,144 | €158,038 | -€5,106 | -3.1% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,323 | €4,995 | -€2,328 | -31.8% |
| Other operating charges | 640/8 | €1,272 | €400 | -€872 | -68.6% |
| Gross operating margin | 9900 | €237,617 | €239,465 | +€1,849 | +0.8% |
| Operating profit (loss) | 9901 | €229,022 | €234,071 | +€5,049 | +2.2% |
| Financial charges | 65/66B | €146 | €2,337 | +€2,191 | +1,504% |
| Recurring financial charges | 65 | €146 | €2,337 | +€2,191 | +1,504% |
| Profit (loss) for the period before taxes | 9903 | €228,876 | €231,734 | +€2,858 | +1.2% |
| Income taxes | 67/77 | €57,219 | €57,630 | +€411 | +0.7% |
| Profit (loss) for the period | 9904 | €171,657 | €174,104 | +€2,447 | +1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €171,657 | €174,104 | +€2,447 | +1.4% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.