PROFESSIONAL IMAGE & ADVICE: 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.
PROFESSIONAL IMAGE & ADVICE
Largest movements
- Tangible fixed assets +€22,426
up €22,426 (+3,361%), from €667 to €23,094
of which Other tangible fixed assets: +€23,094
- Cash +€3,748
up €3,748 (+74.5%), from €5,031 to €8,779
mainly Other debts (+€33,292) and Depreciation (+€2,574)
- Receivables within one year +€3,537
up €3,537 (+11.6%), from €30,549 to €34,086
of which Trade receivables: +€4,745
- Other debts +€33,292
new in 2025: €33,292
- Profit (loss) carried forward -€6,323
down €6,323 (-34.3%), from -€18,416 to -€24,740
- Tax, wage and social debts +€1,431
up €1,431 (+42.2%), from €3,395 to €4,826
of which Remuneration and social security: +€4,000
- Trade debts +€1,237
up €1,237 (+42.4%), from €2,920 to €4,157
- Gross operating margin +€12,639
up €12,639 (+90.5%), from -€13,963 to -€1,324
- Depreciation +€1,000
up €1,000 (+63.6%), from €1,573 to €2,574
- Financial charges -€485
down €485 (-22.8%), from €2,128 to €1,643
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 | €36,512 | €66,232 | +€29,720 | +81.4% |
| Fixed assets | 21/28 | €667 | €23,094 | +€22,426 | +3,361% |
| Tangible fixed assets | 22/27 | €667 | €23,094 | +€22,426 | +3,361% |
| Plant, machinery and equipment | 23 | €667 | €0 | -€667 | -100% |
| Other tangible fixed assets | 26 | - | €23,094 | +€23,094 | |
| Current assets | 29/58 | €35,844 | €43,138 | +€7,294 | +20.3% |
| Amounts receivable within one year | 40/41 | €30,549 | €34,086 | +€3,537 | +11.6% |
| Trade receivables | 40 | €24,826 | €29,571 | +€4,745 | +19.1% |
| Other amounts receivable | 41 | €5,723 | €4,515 | -€1,207 | -21.1% |
| Cash at bank and in hand | 54/58 | €5,031 | €8,779 | +€3,748 | +74.5% |
| Deferred charges and accrued income | 490/1 | €264 | €273 | +€9 | +3.4% |
| Total equity and liabilities | 10/49 | €36,512 | €66,232 | +€29,720 | +81.4% |
| Equity | 10/15 | €29,567 | €23,243 | -€6,323 | -21.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €45,483 | €45,483 | = | 0.0% |
| Distributable reserves | 133 | €45,483 | €45,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,416 | -€24,740 | -€6,323 | -34.3% |
| Amounts payable | 17/49 | €6,945 | €42,988 | +€36,044 | +519% |
| Amounts payable within one year | 42/48 | €6,945 | €42,988 | +€36,044 | +519% |
| Financial debts | 43 | €630 | €713 | +€84 | +13.3% |
| Credit institutions | 430/8 | €630 | €713 | +€84 | +13.3% |
| Trade debts | 44 | €2,920 | €4,157 | +€1,237 | +42.4% |
| Suppliers | 440/4 | €2,920 | €4,157 | +€1,237 | +42.4% |
| Taxes, remuneration and social security | 45 | €3,395 | €4,826 | +€1,431 | +42.2% |
| Taxes | 450/3 | €3,395 | €826 | -€2,569 | -75.7% |
| Remuneration and social security | 454/9 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | - | €33,292 | +€33,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,573 | €2,574 | +€1,000 | +63.6% |
| Other operating charges | 640/8 | €618 | €571 | -€48 | -7.7% |
| Non-recurring operating charges | 66A | €4,043 | €0 | -€4,043 | -100% |
| Gross operating margin | 9900 | -€13,963 | -€1,324 | +€12,639 | +90.5% |
| Operating profit (loss) | 9901 | -€20,198 | -€4,469 | +€15,729 | +77.9% |
| Financial charges | 65/66B | €2,128 | €1,643 | -€485 | -22.8% |
| Recurring financial charges | 65 | €2,128 | €1,643 | -€485 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,326 | -€6,112 | +€16,214 | +72.6% |
| Income taxes | 67/77 | €258 | €212 | -€46 | -18.0% |
| Profit (loss) for the period | 9904 | -€22,584 | -€6,323 | +€16,260 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,584 | -€6,323 | +€16,260 | +72.0% |
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 24 October 2026 via checked.be.