PROFESSIONAL WORKERS: 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 WORKERS
Largest movements
- Receivables within one year +€16,024
up €16,024 (+5.7%), from €282,819 to €298,843
of which Trade receivables: +€47,681
- Cash +€6,767
up €6,767 (+117.2%), from €5,773 to €12,540
mainly Other debts (+€13,000) and Trade debts (+€6,378)
- Other debts +€13,000
new in 2025: €13,000
- Trade debts +€6,378
up €6,378 (+2.2%), from €288,876 to €295,254
- Other operating charges +€3,536
up €3,536 (+402.1%), from €879 to €4,415
- Gross operating margin +€2,232
up €2,232 (+59.3%), from €3,767 to €6,000
- Taxes -€1,125
down €1,125 (-93.0%), from €1,211 to €85
- Depreciation -€824
down €824 (-48.9%), from €1,685 to €862
- Financial charges -€124
down €124 (-25.6%), from €483 to €359
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 | €315,445 | €335,001 | +€19,557 | +6.2% |
| Fixed assets | 21/28 | €24,164 | €22,002 | -€2,162 | -8.9% |
| Tangible fixed assets | 22/27 | €17,264 | €16,402 | -€862 | -5.0% |
| Plant, machinery and equipment | 23 | €355 | - | -€355 | |
| Furniture and vehicles | 24 | €1,264 | €757 | -€506 | -40.1% |
| Other tangible fixed assets | 26 | €15,645 | €15,645 | = | 0.0% |
| Financial fixed assets | 28 | €6,900 | €5,600 | -€1,300 | -18.8% |
| Current assets | 29/58 | €291,281 | €312,999 | +€21,718 | +7.5% |
| Amounts receivable within one year | 40/41 | €282,819 | €298,843 | +€16,024 | +5.7% |
| Trade receivables | 40 | €183,889 | €231,570 | +€47,681 | +25.9% |
| Other amounts receivable | 41 | €98,930 | €67,274 | -€31,657 | -32.0% |
| Cash at bank and in hand | 54/58 | €5,773 | €12,540 | +€6,767 | +117.2% |
| Deferred charges and accrued income | 490/1 | €2,690 | €1,617 | -€1,073 | -39.9% |
| Total equity and liabilities | 10/49 | €315,445 | €335,001 | +€19,557 | +6.2% |
| Equity | 10/15 | €25,359 | €25,637 | +€279 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €17,299 | €17,577 | +€279 | +1.6% |
| Amounts payable | 17/49 | €290,086 | €309,364 | +€19,278 | +6.6% |
| Amounts payable within one year | 42/48 | €290,086 | €309,364 | +€19,278 | +6.6% |
| Trade debts | 44 | €288,876 | €295,254 | +€6,378 | +2.2% |
| Suppliers | 440/4 | €288,876 | €295,254 | +€6,378 | +2.2% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €1,211 | €110 | -€1,100 | -90.9% |
| Taxes | 450/3 | €1,211 | €110 | -€1,100 | -90.9% |
| Other amounts payable | 47/48 | - | €13,000 | +€13,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,685 | €862 | -€824 | -48.9% |
| Other operating charges | 640/8 | €879 | €4,415 | +€3,536 | +402.1% |
| Gross operating margin | 9900 | €3,767 | €6,000 | +€2,232 | +59.3% |
| Operating profit (loss) | 9901 | €1,203 | €723 | -€480 | -39.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €483 | €359 | -€124 | -25.6% |
| Recurring financial charges | 65 | €483 | €359 | -€124 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €720 | €364 | -€356 | -49.5% |
| Income taxes | 67/77 | €1,211 | €85 | -€1,125 | -93.0% |
| Profit (loss) for the period | 9904 | -€490 | €279 | +€769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€490 | €279 | +€769 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.