PROFI WERK: what changed
Two fiscal 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 WERK
Largest movements
- Receivables within one year -€20,850
down €20,850 (-65.8%), from €31,707 to €10,857
of which Trade receivables: -€20,187
- Stocks and contracts +€13,763
new in 2025: €13,763
- Tangible fixed assets +€514
up €514 (+118.0%), from €435 to €949
of which Furniture and vehicles: +€762
- Cash -€382
down €382 (-89.8%), from €425 to €43
mainly Stocks and contracts (-€13,763) and Tax, wage and social debts (-€8,871)
- Trade debts +€10,717
up €10,717 (+81.7%), from €13,125 to €23,842
- Tax, wage and social debts -€8,871
down €8,871 (-59.6%), from €14,897 to €6,026
- Profit (loss) carried forward -€8,800
down €8,800, from €3,546 to -€5,254
- Gross operating margin -€14,041
down €14,041, from €6,622 to -€7,419
- Taxes -€886
no longer reported in 2025 (was €886)
- Financial charges -€800
down €800 (-87.6%), from €913 to €113
- Other operating charges +€707
new in 2025: €707
- Depreciation -€700
down €700 (-54.8%), from €1,277 to €577
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 | €32,567 | €25,613 | -€6,955 | -21.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €435 | €949 | +€514 | +118.0% |
| Tangible fixed assets | 22/27 | €435 | €949 | +€514 | +118.0% |
| Plant, machinery and equipment | 23 | €435 | €188 | -€248 | -56.9% |
| Furniture and vehicles | 24 | - | €762 | +€762 | |
| Current assets | 29/58 | €32,132 | €24,664 | -€7,468 | -23.2% |
| Stocks and contracts in progress | 3 | - | €13,763 | +€13,763 | |
| Stocks | 30/36 | - | €13,763 | +€13,763 | |
| Amounts receivable within one year | 40/41 | €31,707 | €10,857 | -€20,850 | -65.8% |
| Trade receivables | 40 | €22,167 | €1,980 | -€20,187 | -91.1% |
| Other amounts receivable | 41 | €9,540 | €8,877 | -€663 | -7.0% |
| Cash at bank and in hand | 54/58 | €425 | €43 | -€382 | -89.8% |
| Total equity and liabilities | 10/49 | €32,567 | €25,613 | -€6,955 | -21.4% |
| Equity | 10/15 | €4,546 | -€4,254 | -€8,800 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,546 | -€5,254 | -€8,800 | |
| Amounts payable | 17/49 | €28,022 | €29,867 | +€1,846 | +6.6% |
| Amounts payable within one year | 42/48 | €28,022 | €29,867 | +€1,846 | +6.6% |
| Trade debts | 44 | €13,125 | €23,842 | +€10,717 | +81.7% |
| Suppliers | 440/4 | €13,125 | €23,842 | +€10,717 | +81.7% |
| Taxes, remuneration and social security | 45 | €14,897 | €6,026 | -€8,871 | -59.6% |
| Taxes | 450/3 | €14,897 | €6,026 | -€8,871 | -59.6% |
| Remuneration, social security and pensions | 62 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,277 | €577 | -€700 | -54.8% |
| Other operating charges | 640/8 | - | €707 | +€707 | |
| Gross operating margin | 9900 | €6,622 | -€7,419 | -€14,041 | |
| Operating profit (loss) | 9901 | €5,345 | -€8,708 | -€14,053 | |
| Financial income | 75/76B | €0 | €21 | +€21 | |
| Recurring financial income | 75 | €0 | €21 | +€21 | |
| Financial charges | 65/66B | €913 | €113 | -€800 | -87.6% |
| Recurring financial charges | 65 | €913 | €113 | -€800 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | €4,432 | -€8,800 | -€13,233 | |
| Income taxes | 67/77 | €886 | - | -€886 | |
| Profit (loss) for the period | 9904 | €3,546 | -€8,800 | -€12,346 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,546 | -€8,800 | -€12,346 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.