PROFIL-CONSTRUCT: 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.
PROFIL-CONSTRUCT
Largest movements
- Cash +€18,734
up €18,734 (+49.3%), from €38,028 to €56,762
mainly Net result for the year (+€13,292) and Receivables within one year (+€7,106)
- Receivables within one year -€7,106
down €7,106 (-15.5%), from €45,871 to €38,765
of which Trade receivables: -€7,011
- Profit (loss) carried forward +€13,292
up €13,292 (+41.8%), from €31,779 to €45,071
- Tax, wage and social debts -€2,392
down €2,392 (-15.6%), from €15,330 to €12,938
of which Remuneration and social security: -€1,785
- Gross operating margin -€36,502
down €36,502 (-25.2%), from €144,628 to €108,126
- Staff costs -€27,115
down €27,115 (-23.6%), from €115,052 to €87,937
- Other operating charges -€6,463
down €6,463 (-85.6%), from €7,550 to €1,087
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 | €83,899 | €95,527 | +€11,627 | +13.9% |
| Current assets | 29/58 | €83,899 | €95,527 | +€11,627 | +13.9% |
| Amounts receivable within one year | 40/41 | €45,871 | €38,765 | -€7,106 | -15.5% |
| Trade receivables | 40 | €40,257 | €33,246 | -€7,011 | -17.4% |
| Other amounts receivable | 41 | €5,614 | €5,519 | -€95 | -1.7% |
| Cash at bank and in hand | 54/58 | €38,028 | €56,762 | +€18,734 | +49.3% |
| Total equity and liabilities | 10/49 | €83,899 | €95,527 | +€11,627 | +13.9% |
| Equity | 10/15 | €66,429 | €79,721 | +€13,292 | +20.0% |
| Contributions | 10/11 | €31,500 | €31,500 | = | 0.0% |
| Reserves | 13 | €3,150 | €3,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,150 | €3,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,150 | €3,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,779 | €45,071 | +€13,292 | +41.8% |
| Amounts payable | 17/49 | €17,470 | €15,805 | -€1,665 | -9.5% |
| Amounts payable within one year | 42/48 | €17,470 | €15,805 | -€1,665 | -9.5% |
| Trade debts | 44 | €2,140 | €2,868 | +€727 | +34.0% |
| Suppliers | 440/4 | €2,140 | €2,868 | +€727 | +34.0% |
| Taxes, remuneration and social security | 45 | €15,330 | €12,938 | -€2,392 | -15.6% |
| Taxes | 450/3 | €4,711 | €4,104 | -€608 | -12.9% |
| Remuneration and social security | 454/9 | €10,619 | €8,834 | -€1,785 | -16.8% |
| Remuneration, social security and pensions | 62 | €115,052 | €87,937 | -€27,115 | -23.6% |
| Other operating charges | 640/8 | €7,550 | €1,087 | -€6,463 | -85.6% |
| Gross operating margin | 9900 | €144,628 | €108,126 | -€36,502 | -25.2% |
| Operating profit (loss) | 9901 | €22,026 | €19,102 | -€2,924 | -13.3% |
| Financial income | 75/76B | €1,318 | - | -€1,318 | |
| Recurring financial income | 75 | €1,318 | - | -€1,318 | |
| Financial charges | 65/66B | €500 | €1,038 | +€538 | +107.7% |
| Recurring financial charges | 65 | €500 | €1,038 | +€538 | +107.7% |
| Profit (loss) for the period before taxes | 9903 | €22,844 | €18,064 | -€4,780 | -20.9% |
| Income taxes | 67/77 | €5,181 | €4,771 | -€409 | -7.9% |
| Profit (loss) for the period | 9904 | €17,663 | €13,292 | -€4,371 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,663 | €13,292 | -€4,371 | -24.7% |
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 8 October 2026 via checked.be.