PROFI RENO: 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.
PROFI RENO
Largest movements
- Receivables within one year +€29,734
up €29,734 (+71.2%), from €41,735 to €71,468
of which Trade receivables: +€35,635
- Cash -€22,018
down €22,018 (-34.7%), from €63,485 to €41,467
mainly Receivables within one year (-€29,734) and Debts after one year (-€8,565)
- Tangible fixed assets -€8,514
down €8,514 (-11.7%), from €72,554 to €64,040
of which Land and buildings: -€6,858
- Reserves +€10,472
up €10,472 (+9.6%), from €109,313 to €119,786
of which Distributable reserves: +€10,472
- Debts after one year -€8,565
down €8,565 (-22.5%), from €38,027 to €29,463
- Trade debts -€3,061
down €3,061 (-71.4%), from €4,285 to €1,224
- Gross operating margin +€35,956
up €35,956 (+121%), from €29,616 to €65,572
- Staff costs +€33,327
up €33,327 (+2,637%), from €1,264 to €34,591
- Depreciation +€1,005
up €1,005 (+10.5%), from €9,540 to €10,545
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 | €185,793 | €183,446 | -€2,347 | -1.3% |
| Fixed assets | 21/28 | €72,554 | €64,040 | -€8,514 | -11.7% |
| Tangible fixed assets | 22/27 | €72,554 | €64,040 | -€8,514 | -11.7% |
| Land and buildings | 22 | €61,455 | €54,597 | -€6,858 | -11.2% |
| Plant, machinery and equipment | 23 | €2,510 | €3,610 | +€1,100 | +43.8% |
| Furniture and vehicles | 24 | €8,052 | €5,536 | -€2,516 | -31.3% |
| Other tangible fixed assets | 26 | €537 | €297 | -€240 | -44.6% |
| Current assets | 29/58 | €113,239 | €119,406 | +€6,167 | +5.4% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,735 | €71,468 | +€29,734 | +71.2% |
| Trade receivables | 40 | €2,345 | €37,980 | +€35,635 | +1,520% |
| Other amounts receivable | 41 | €39,390 | €33,488 | -€5,902 | -15.0% |
| Cash at bank and in hand | 54/58 | €63,485 | €41,467 | -€22,018 | -34.7% |
| Deferred charges and accrued income | 490/1 | €4,019 | €2,470 | -€1,549 | -38.5% |
| Total equity and liabilities | 10/49 | €185,793 | €183,446 | -€2,347 | -1.3% |
| Equity | 10/15 | €127,913 | €138,386 | +€10,472 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,313 | €119,786 | +€10,472 | +9.6% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €97,313 | €107,786 | +€10,472 | +10.8% |
| Amounts payable | 17/49 | €57,879 | €45,060 | -€12,819 | -22.1% |
| Amounts payable after more than one year | 17 | €38,027 | €29,463 | -€8,565 | -22.5% |
| Financial debts | 170/4 | €38,027 | €29,463 | -€8,565 | -22.5% |
| Amounts payable within one year | 42/48 | €19,852 | €15,597 | -€4,255 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €8,339 | €8,565 | +€225 | +2.7% |
| Financial debts | 43 | €2 | - | -€2 | |
| Other loans | 439 | €2 | - | -€2 | |
| Trade debts | 44 | €4,285 | €1,224 | -€3,061 | -71.4% |
| Suppliers | 440/4 | €4,285 | €1,224 | -€3,061 | -71.4% |
| Taxes, remuneration and social security | 45 | €7,226 | €5,809 | -€1,417 | -19.6% |
| Taxes | 450/3 | €1,497 | €3,424 | +€1,927 | +129% |
| Remuneration and social security | 454/9 | €5,729 | €2,384 | -€3,344 | -58.4% |
| Remuneration, social security and pensions | 62 | €1,264 | €34,591 | +€33,327 | +2,637% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,540 | €10,545 | +€1,005 | +10.5% |
| Other operating charges | 640/8 | €3,985 | €3,422 | -€563 | -14.1% |
| Non-recurring operating charges | 66A | €1,250 | €1,445 | +€195 | +15.6% |
| Gross operating margin | 9900 | €29,616 | €65,572 | +€35,956 | +121% |
| Operating profit (loss) | 9901 | €13,577 | €15,568 | +€1,991 | +14.7% |
| Financial income | 75/76B | €1,549 | €1,484 | -€65 | -4.2% |
| Recurring financial income | 75 | €1,549 | €1,484 | -€65 | -4.2% |
| Financial charges | 65/66B | €1,780 | €2,152 | +€372 | +20.9% |
| Recurring financial charges | 65 | €1,780 | €2,152 | +€372 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €13,345 | €14,900 | +€1,554 | +11.6% |
| Income taxes | 67/77 | €3,997 | €4,427 | +€430 | +10.8% |
| Profit (loss) for the period | 9904 | €9,348 | €10,472 | +€1,124 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,348 | €10,472 | +€1,124 | +12.0% |
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 18 October 2026 via checked.be.