PROFIJT: 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.
What changed
PROFIJT
NACE 81.300, Landscape service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€882
2024 · €15,078-€14,196
Equity
€16,013
2024 · €15,131+€882
Cash
€17,857
2024 · €19,884-€2,027
Balance sheet total
€1.5m
2024 · €633,554+€839,261
Largest movements
Assets
- Tangible fixed assets +€838,586
up €838,586 (+237%), from €353,447 to €1.2m
Equity and liabilities
- Debts after one year +€807,424
up €807,424 (+238%), from €339,007 to €1.1m
- Other debts +€22,877
up €22,877 (+9.1%), from €251,012 to €273,889
Income statement
- Depreciation +€75,680
up €75,680 (+452%), from €16,753 to €92,433
- Gross operating margin +€51,657
up €51,657 (+72.4%), from €71,311 to €122,968
- Financial charges -€11,547
down €11,547 (-31.5%), from €36,612 to €25,066
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
€15,078
Gross operating margin
+€51,657
Depreciation
-€75,680
Other operating charges
-€679
Financial income
-€607
Financial charges
+€11,547
Taxes
-€433
Result 2025
€882
raises the resultlowers the result
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.
From operations
+€119,132
Investment
-€930,219
Financing
+€809,060
Cash 2024
€19,884
From operations (derived)
+€119,132
Net result for the year
+€882
Depreciation
+€92,433
Stocks and contracts
-€2,602
Smaller working-capital items
-€2,516
Trade debts
+€11,107
Other debts
+€22,877
Accrued charges and deferred income
-€3,049
Investment (derived)
-€930,219
Investment in fixed assets (net)
-€930,219
Financing
+€809,060
Debts after one year
+€807,424
Current portion of long-term debt
+€1,636
Cash 2025
€17,857
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €633,554 | €1,472,815 | +€839,261 | +132% |
| Fixed assets | 21/28 | €356,840 | €1,194,627 | +€837,786 | +235% |
| Intangible fixed assets | 21 | €3,394 | €2,594 | -€799 | -23.6% |
| Tangible fixed assets | 22/27 | €353,447 | €1,192,032 | +€838,586 | +237% |
| Land and buildings | 22 | €353,447 | €1,192,032 | +€838,586 | +237% |
| Current assets | 29/58 | €276,714 | €278,189 | +€1,475 | +0.5% |
| Stocks and contracts in progress | 3 | €255,590 | €258,191 | +€2,602 | +1.0% |
| Stocks | 30/36 | €255,590 | €258,191 | +€2,602 | +1.0% |
| Amounts receivable within one year | 40/41 | €1,240 | €2,140 | +€900 | +72.6% |
| Trade receivables | 40 | €1,240 | €2,140 | +€900 | +72.6% |
| Cash at bank and in hand | 54/58 | €19,884 | €17,857 | -€2,027 | -10.2% |
| Total equity and liabilities | 10/49 | €633,554 | €1,472,815 | +€839,261 | +132% |
| Equity | 10/15 | €15,131 | €16,013 | +€882 | +5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,931 | €9,813 | +€882 | +9.9% |
| Distributable reserves | 133 | €8,931 | €9,813 | +€882 | +9.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €618,423 | €1,456,802 | +€838,379 | +136% |
| Amounts payable after more than one year | 17 | €339,007 | €1,146,431 | +€807,424 | +238% |
| Financial debts | 170/4 | €339,007 | €1,146,431 | +€807,424 | +238% |
| Amounts payable within one year | 42/48 | €275,207 | €309,211 | +€34,004 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €13,047 | €14,683 | +€1,636 | +12.5% |
| Trade debts | 44 | €5,109 | €16,215 | +€11,107 | +217% |
| Suppliers | 440/4 | €5,109 | €16,215 | +€11,107 | +217% |
| Taxes, remuneration and social security | 45 | €6,040 | €4,424 | -€1,616 | -26.8% |
| Taxes | 450/3 | €6,040 | €4,424 | -€1,616 | -26.8% |
| Other amounts payable | 47/48 | €251,012 | €273,889 | +€22,877 | +9.1% |
| Accrued charges and deferred income | 492/3 | €4,209 | €1,160 | -€3,049 | -72.4% |
| Non-recurring operating income | 76A | €3,523 | €0 | -€3,523 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,753 | €92,433 | +€75,680 | +452% |
| Other operating charges | 640/8 | €3,475 | €4,154 | +€679 | +19.5% |
| Gross operating margin | 9900 | €71,311 | €122,968 | +€51,657 | +72.4% |
| Operating profit (loss) | 9901 | €51,083 | €26,381 | -€24,702 | -48.4% |
| Financial income | 75/76B | €615 | €8 | -€607 | -98.7% |
| Recurring financial income | 75 | €615 | €8 | -€607 | -98.7% |
| Financial charges | 65/66B | €36,612 | €25,066 | -€11,547 | -31.5% |
| Recurring financial charges | 65 | €36,612 | €25,066 | -€11,547 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €15,086 | €1,323 | -€13,763 | -91.2% |
| Income taxes | 67/77 | €8 | €441 | +€433 | +5,557% |
| Profit (loss) for the period | 9904 | €15,078 | €882 | -€14,196 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,078 | €882 | -€14,196 | -94.2% |
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.