PROFFIN: 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.
PROFFIN
Largest movements
- Cash +€57,875
up €57,875 (+78.5%), from €73,723 to €131,597
mainly Net result for the year (+€43,762) and Receivables within one year (+€20,908)
- Receivables within one year -€20,908
down €20,908 (-38.2%), from €54,711 to €33,803
of which Trade receivables: -€30,640
- Reserves +€36,590
up €36,590 (+23.0%), from €158,744 to €195,335
- Tax, wage and social debts -€2,622
down €2,622 (-20.7%), from €12,686 to €10,063
- Gross operating margin -€24,157
down €24,157 (-27.9%), from €86,572 to €62,414
- Taxes -€6,902
down €6,902 (-28.2%), from €24,479 to €17,577
- Other operating charges +€893
up €893 (+127%), from €704 to €1,597
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 | €173,375 | €208,184 | +€34,809 | +20.1% |
| Current assets | 29/58 | €173,375 | €208,184 | +€34,809 | +20.1% |
| Amounts receivable after more than one year | 29 | €34,537 | €32,784 | -€1,754 | -5.1% |
| Other amounts receivable | 291 | €34,537 | €32,784 | -€1,754 | -5.1% |
| Amounts receivable within one year | 40/41 | €54,711 | €33,803 | -€20,908 | -38.2% |
| Trade receivables | 40 | €50,242 | €19,602 | -€30,640 | -61.0% |
| Other amounts receivable | 41 | €4,469 | €14,201 | +€9,732 | +218% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,723 | €131,597 | +€57,875 | +78.5% |
| Deferred charges and accrued income | 490/1 | €404 | €0 | -€404 | -100% |
| Total equity and liabilities | 10/49 | €173,375 | €208,184 | +€34,809 | +20.1% |
| Equity | 10/15 | €159,744 | €196,335 | +€36,590 | +22.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €158,744 | €195,335 | +€36,590 | +23.0% |
| Distributable reserves | 133 | €158,744 | €195,335 | +€36,590 | +23.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,631 | €11,849 | -€1,782 | -13.1% |
| Amounts payable within one year | 42/48 | €13,631 | €11,849 | -€1,782 | -13.1% |
| Trade debts | 44 | €945 | €1,786 | +€841 | +89.0% |
| Suppliers | 440/4 | €945 | €1,786 | +€841 | +89.0% |
| Taxes, remuneration and social security | 45 | €12,686 | €10,063 | -€2,622 | -20.7% |
| Taxes | 450/3 | €12,686 | €10,063 | -€2,622 | -20.7% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Other operating charges | 640/8 | €704 | €1,597 | +€893 | +127% |
| Gross operating margin | 9900 | €86,572 | €62,414 | -€24,157 | -27.9% |
| Operating profit (loss) | 9901 | €85,868 | €60,817 | -€25,051 | -29.2% |
| Financial income | 75/76B | €1,088 | €790 | -€297 | -27.3% |
| Recurring financial income | 75 | €1,088 | €790 | -€297 | -27.3% |
| Financial charges | 65/66B | €388 | €268 | -€121 | -31.0% |
| Recurring financial charges | 65 | €388 | €268 | -€121 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €86,567 | €61,340 | -€25,227 | -29.1% |
| Income taxes | 67/77 | €24,479 | €17,577 | -€6,902 | -28.2% |
| Profit (loss) for the period | 9904 | €62,088 | €43,762 | -€18,325 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,088 | €43,762 | -€18,325 | -29.5% |
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 20 October 2026 via checked.be.