PROFIELD: 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.
What changed
PROFIELD
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€503,833
2024 · €303,039+€200,794
Equity
€906,815
2024 · €702,982+€203,833
Cash
€706,761
2024 · €880,197-€173,435
Balance sheet total
€4.0m
2024 · €3.9m+€62,171
Largest movements
Assets
- Receivables within one year +€428,387
up €428,387 (+24.9%), from €1.7m to €2.1m
of which Trade receivables: +€426,308
- Deferred charges and accrued income -€224,906
down €224,906 (-50.1%), from €448,706 to €223,800
- Cash -€173,435
down €173,435 (-19.7%), from €880,197 to €706,761
mainly Short-term financial debts (-€900,000) and Receivables within one year (-€428,387)
Equity and liabilities
- Short-term financial debts -€900,000
no longer reported in 2025 (was €900,000)
- Trade debts +€374,653
up €374,653 (+27.6%), from €1.4m to €1.7m
- Profit (loss) carried forward +€203,833
up €203,833 (+32.1%), from €634,782 to €838,615
- Tax, wage and social debts +€203,733
up €203,733 (+40.8%), from €499,034 to €702,767
of which Taxes: +€187,513
- Other debts +€160,000
up €160,000 (+114.3%), from €140,000 to €300,000
Income statement
- Gross operating margin +€327,061
up €327,061 (+13.5%), from €2.4m to €2.7m
- Staff costs +€102,560
up €102,560 (+5.9%), from €1.7m to €1.8m
- Taxes +€65,300
up €65,300 (+45.3%), from €144,108 to €209,408
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.
Result 2024
€303,039
Gross operating margin
+€327,061
Staff costs
-€102,560
Depreciation
+€896
Write-downs
+€474
Provisions
+€12,978
Other operating charges
+€1,098
Financial income
+€1,772
Financial charges
+€24,375
Taxes
-€65,300
Result 2025
€503,833
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.
From operations
+€1.1m
Investment
-€81,951
Financing
-€1.2m
Cash 2024
€880,197
From operations (derived)
+€1.1m
Net result for the year
+€503,833
Depreciation
+€80,091
Stocks and contracts
-€30,266
Receivables within one year
-€428,387
Deferred charges and accrued income
+€224,906
Provisions
+€29,000
Trade debts
+€374,653
Tax, wage and social debts
+€203,733
Advances received
-€21,564
Other debts
+€160,000
Accrued charges and deferred income
+€1,188
Investment (derived)
-€81,951
Investment in fixed assets (net)
-€51,973
Current investments
-€29,978
Financing
-€1.2m
Debts after one year
-€34,395
Current portion of long-term debt
+€45,724
Short-term financial debts
-€900,000
Contributions, distributions and other
-€300,000
Cash 2025
€706,761
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,902,848 | €3,965,019 | +€62,171 | +1.6% |
| Fixed assets | 21/28 | €362,411 | €334,293 | -€28,118 | -7.8% |
| Intangible fixed assets | 21 | €34,178 | €21,818 | -€12,360 | -36.2% |
| Tangible fixed assets | 22/27 | €173,683 | €157,745 | -€15,938 | -9.2% |
| Plant, machinery and equipment | 23 | €34,826 | €25,191 | -€9,636 | -27.7% |
| Furniture and vehicles | 24 | €130,937 | €131,040 | +€104 | +0.1% |
| Leasing and similar rights | 25 | €7,920 | €0 | -€7,920 | -100.0% |
| Assets under construction and advance payments | 27 | - | €1,514 | +€1,514 | |
| Financial fixed assets | 28 | €154,550 | €154,730 | +€180 | +0.1% |
| Current assets | 29/58 | €3,540,437 | €3,630,726 | +€90,289 | +2.6% |
| Stocks and contracts in progress | 3 | €401,117 | €431,383 | +€30,266 | +7.5% |
| Stocks | 30/36 | €401,117 | €431,383 | +€30,266 | +7.5% |
| Amounts receivable within one year | 40/41 | €1,720,449 | €2,148,836 | +€428,387 | +24.9% |
| Trade receivables | 40 | €1,693,817 | €2,120,125 | +€426,308 | +25.2% |
| Other amounts receivable | 41 | €26,632 | €28,711 | +€2,079 | +7.8% |
| Current investments | 50/53 | €89,969 | €119,946 | +€29,978 | +33.3% |
| Cash at bank and in hand | 54/58 | €880,197 | €706,761 | -€173,435 | -19.7% |
| Deferred charges and accrued income | 490/1 | €448,706 | €223,800 | -€224,906 | -50.1% |
| Total equity and liabilities | 10/49 | €3,902,848 | €3,965,019 | +€62,171 | +1.6% |
| Equity | 10/15 | €702,982 | €906,815 | +€203,833 | +29.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €634,782 | €838,615 | +€203,833 | +32.1% |
| Provisions and deferred taxes | 16 | €75,473 | €104,473 | +€29,000 | +38.4% |
| Provisions for liabilities and charges | 160/5 | €75,473 | €104,473 | +€29,000 | +38.4% |
| Environmental obligations | 163 | €75,473 | €104,473 | +€29,000 | +38.4% |
| Amounts payable | 17/49 | €3,124,394 | €2,953,732 | -€170,662 | -5.5% |
| Amounts payable after more than one year | 17 | €62,239 | €27,844 | -€34,395 | -55.3% |
| Financial debts | 170/4 | €62,239 | €27,844 | -€34,395 | -55.3% |
| Amounts payable within one year | 42/48 | €3,058,655 | €2,921,201 | -€137,454 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €125,908 | €171,632 | +€45,724 | +36.3% |
| Financial debts | 43 | €900,000 | - | -€900,000 | |
| Credit institutions | 430/8 | €900,000 | - | -€900,000 | |
| Trade debts | 44 | €1,357,149 | €1,731,802 | +€374,653 | +27.6% |
| Suppliers | 440/4 | €1,357,149 | €1,731,802 | +€374,653 | +27.6% |
| Advances received on contracts in progress | 46 | €36,564 | €15,000 | -€21,564 | -59.0% |
| Taxes, remuneration and social security | 45 | €499,034 | €702,767 | +€203,733 | +40.8% |
| Taxes | 450/3 | €327,568 | €515,082 | +€187,513 | +57.2% |
| Remuneration and social security | 454/9 | €171,465 | €187,686 | +€16,220 | +9.5% |
| Other amounts payable | 47/48 | €140,000 | €300,000 | +€160,000 | +114.3% |
| Accrued charges and deferred income | 492/3 | €3,499 | €4,687 | +€1,188 | +33.9% |
| Remuneration, social security and pensions | 62 | €1,725,011 | €1,827,571 | +€102,560 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,987 | €80,091 | -€896 | -1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€49 | -€523 | -€474 | -974.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €41,978 | €29,000 | -€12,978 | -30.9% |
| Other operating charges | 640/8 | €11,961 | €10,863 | -€1,098 | -9.2% |
| Gross operating margin | 9900 | €2,418,956 | €2,746,017 | +€327,061 | +13.5% |
| Operating profit (loss) | 9901 | €559,068 | €799,015 | +€239,947 | +42.9% |
| Financial income | 75/76B | €7 | €1,779 | +€1,772 | +24303.6% |
| Recurring financial income | 75 | €7 | €1,779 | +€1,772 | +24303.6% |
| Financial charges | 65/66B | €111,928 | €87,553 | -€24,375 | -21.8% |
| Recurring financial charges | 65 | €111,928 | €87,553 | -€24,375 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €447,147 | €713,241 | +€266,094 | +59.5% |
| Income taxes | 67/77 | €144,108 | €209,408 | +€65,300 | +45.3% |
| Profit (loss) for the period | 9904 | €303,039 | €503,833 | +€200,794 | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €303,039 | €503,833 | +€200,794 | +66.3% |
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.