Professioleen: 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.
Professioleen
Largest movements
- Receivables within one year -€29,667
no longer reported in 2025 (was €29,667)
of which Trade receivables: -€22,080
- Cash +€29,641
up €29,641 (+172.3%), from €17,201 to €46,841
mainly Net result for the year (+€39,102) and Receivables within one year (+€29,667)
- Tax, wage and social debts -€6,104
down €6,104 (-35.6%), from €17,152 to €11,047
of which Taxes: -€4,690
- Profit (loss) carried forward +€4,102
new in 2025: €4,102
- Other debts +€1,513
up €1,513 (+5.1%), from €29,900 to €31,413
- Gross operating margin +€16,901
up €16,901 (+43.0%), from €39,278 to €56,179
- Depreciation -€9,636
down €9,636 (-90.2%), from €10,678 to €1,042
- Taxes +€5,185
up €5,185 (+55.4%), from €9,353 to €14,538
- Other operating charges +€704
up €704 (+94.8%), from €742 to €1,446
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 | €48,211 | €47,718 | -€493 | -1.0% |
| Fixed assets | 21/28 | €1,044 | €575 | -€470 | -45.0% |
| Tangible fixed assets | 22/27 | €1,044 | €575 | -€470 | -45.0% |
| Furniture and vehicles | 24 | €1,044 | €575 | -€470 | -45.0% |
| Current assets | 29/58 | €47,166 | €47,143 | -€24 | -0.1% |
| Amounts receivable within one year | 40/41 | €29,667 | - | -€29,667 | |
| Trade receivables | 40 | €22,080 | - | -€22,080 | |
| Other amounts receivable | 41 | €7,587 | - | -€7,587 | |
| Cash at bank and in hand | 54/58 | €17,201 | €46,841 | +€29,641 | +172.3% |
| Deferred charges and accrued income | 490/1 | €299 | €301 | +€3 | +0.9% |
| Total equity and liabilities | 10/49 | €48,211 | €47,718 | -€493 | -1.0% |
| Equity | 10/15 | €500 | €4,602 | +€4,102 | +820.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €4,102 | +€4,102 | |
| Amounts payable | 17/49 | €47,711 | €43,115 | -€4,596 | -9.6% |
| Amounts payable within one year | 42/48 | €47,711 | €43,115 | -€4,596 | -9.6% |
| Trade debts | 44 | €659 | €655 | -€4 | -0.7% |
| Suppliers | 440/4 | €659 | €655 | -€4 | -0.7% |
| Taxes, remuneration and social security | 45 | €17,152 | €11,047 | -€6,104 | -35.6% |
| Taxes | 450/3 | €15,737 | €11,047 | -€4,690 | -29.8% |
| Remuneration and social security | 454/9 | €1,414 | - | -€1,414 | |
| Other amounts payable | 47/48 | €29,900 | €31,413 | +€1,513 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,678 | €1,042 | -€9,636 | -90.2% |
| Other operating charges | 640/8 | €742 | €1,446 | +€704 | +94.8% |
| Gross operating margin | 9900 | €39,278 | €56,179 | +€16,901 | +43.0% |
| Operating profit (loss) | 9901 | €27,858 | €53,691 | +€25,833 | +92.7% |
| Financial income | 75/76B | €230 | - | -€230 | |
| Recurring financial income | 75 | €230 | - | -€230 | |
| Financial charges | 65/66B | €44 | €50 | +€7 | +15.8% |
| Recurring financial charges | 65 | €44 | €50 | +€7 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €28,044 | €53,640 | +€25,596 | +91.3% |
| Income taxes | 67/77 | €9,353 | €14,538 | +€5,185 | +55.4% |
| Profit (loss) for the period | 9904 | €18,691 | €39,102 | +€20,411 | +109.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,691 | €39,102 | +€20,411 | +109.2% |
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 6 October 2026 via checked.be.