PROFESSIONNEL CONSTRUCT: 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.
PROFESSIONNEL CONSTRUCT
Largest movements
- Cash -€108,455
down €108,455 (-68.2%), from €159,050 to €50,595
mainly Advances received (-€123,509) and Receivables within one year (-€48,695)
- Receivables within one year +€48,695
up €48,695 (+8.9%), from €544,479 to €593,173
of which Trade receivables: +€26,078
- Receivables after one year +€30,000
up €30,000 (+100.0%), from €30,000 to €60,000
- Tangible fixed assets -€26,492
down €26,492 (-25.4%), from €104,445 to €77,953
of which Furniture and vehicles: -€26,246
- Advances received -€123,509
down €123,509 (-73.4%), from €168,209 to €44,700
- Trade debts +€46,108
up €46,108 (+21.8%), from €211,692 to €257,800
- Profit (loss) carried forward +€34,879
up €34,879 (+10.9%), from €320,936 to €355,814
- Current portion of long-term debt -€31,549
no longer reported in 2025 (was €31,549)
- Tax, wage and social debts +€17,122
up €17,122 (+29.4%), from €58,157 to €75,279
of which Remuneration and social security: +€25,958
- Gross operating margin -€35,213
down €35,213 (-9.4%), from €375,538 to €340,325
- Staff costs +€24,110
up €24,110 (+11.3%), from €213,651 to €237,762
- Depreciation +€14,464
up €14,464 (+120.2%), from €12,029 to €26,492
- Taxes -€8,576
down €8,576 (-35.5%), from €24,159 to €15,583
- Other operating charges -€4,507
down €4,507 (-17.4%), from €25,895 to €21,388
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 | €844,409 | €786,041 | -€58,368 | -6.9% |
| Fixed assets | 21/28 | €105,093 | €79,326 | -€25,767 | -24.5% |
| Tangible fixed assets | 22/27 | €104,445 | €77,953 | -€26,492 | -25.4% |
| Plant, machinery and equipment | 23 | €897 | €651 | -€246 | -27.4% |
| Furniture and vehicles | 24 | €103,548 | €77,302 | -€26,246 | -25.3% |
| Financial fixed assets | 28 | €648 | €1,373 | +€725 | +111.9% |
| Current assets | 29/58 | €739,316 | €706,715 | -€32,600 | -4.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €60,000 | +€30,000 | +100.0% |
| Other amounts receivable | 291 | €30,000 | €60,000 | +€30,000 | +100.0% |
| Stocks and contracts in progress | 3 | €3,289 | €791 | -€2,498 | -76.0% |
| Stocks | 30/36 | €3,289 | €791 | -€2,498 | -76.0% |
| Amounts receivable within one year | 40/41 | €544,479 | €593,173 | +€48,695 | +8.9% |
| Trade receivables | 40 | €471,532 | €497,610 | +€26,078 | +5.5% |
| Other amounts receivable | 41 | €72,947 | €95,564 | +€22,616 | +31.0% |
| Cash at bank and in hand | 54/58 | €159,050 | €50,595 | -€108,455 | -68.2% |
| Deferred charges and accrued income | 490/1 | €2,497 | €2,156 | -€341 | -13.7% |
| Total equity and liabilities | 10/49 | €844,409 | €786,041 | -€58,368 | -6.9% |
| Equity | 10/15 | €341,396 | €376,274 | +€34,879 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €320,936 | €355,814 | +€34,879 | +10.9% |
| Amounts payable | 17/49 | €503,013 | €409,767 | -€93,246 | -18.5% |
| Amounts payable after more than one year | 17 | €33,406 | €30,777 | -€2,629 | -7.9% |
| Financial debts | 170/4 | €33,406 | €30,777 | -€2,629 | -7.9% |
| Amounts payable within one year | 42/48 | €469,607 | €378,990 | -€90,617 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €31,549 | - | -€31,549 | |
| Financial debts | 43 | - | €896 | +€896 | |
| Credit institutions | 430/8 | - | €896 | +€896 | |
| Trade debts | 44 | €211,692 | €257,800 | +€46,108 | +21.8% |
| Suppliers | 440/4 | €211,692 | €257,800 | +€46,108 | +21.8% |
| Advances received on contracts in progress | 46 | €168,209 | €44,700 | -€123,509 | -73.4% |
| Taxes, remuneration and social security | 45 | €58,157 | €75,279 | +€17,122 | +29.4% |
| Taxes | 450/3 | €33,073 | €24,237 | -€8,836 | -26.7% |
| Remuneration and social security | 454/9 | €25,084 | €51,042 | +€25,958 | +103.5% |
| Other amounts payable | 47/48 | - | €315 | +€315 | |
| Remuneration, social security and pensions | 62 | €213,651 | €237,762 | +€24,110 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,029 | €26,492 | +€14,464 | +120.2% |
| Other operating charges | 640/8 | €25,895 | €21,388 | -€4,507 | -17.4% |
| Gross operating margin | 9900 | €375,538 | €340,325 | -€35,213 | -9.4% |
| Operating profit (loss) | 9901 | €123,963 | €54,683 | -€69,279 | -55.9% |
| Financial income | 75/76B | €1,935 | €1,935 | -€0 | 0.0% |
| Recurring financial income | 75 | €1,935 | €897 | -€1,038 | -53.6% |
| Non-recurring financial income | 76B | - | €1,038 | +€1,038 | |
| Financial charges | 65/66B | €5,819 | €6,157 | +€338 | +5.8% |
| Recurring financial charges | 65 | €5,819 | €6,157 | +€338 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €120,079 | €50,462 | -€69,618 | -58.0% |
| Income taxes | 67/77 | €24,159 | €15,583 | -€8,576 | -35.5% |
| Profit (loss) for the period | 9904 | €95,920 | €34,879 | -€61,042 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €95,920 | €34,879 | -€61,042 | -63.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.