PROFILI: 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.
PROFILI
Largest movements
- Deferred charges and accrued income -€9,875
down €9,875 (-72.6%), from €13,605 to €3,730
- Cash +€9,822
up €9,822 (+151%), from €6,490 to €16,312
mainly Net result for the year (+€9,937) and Deferred charges and accrued income (+€9,875)
- Receivables within one year +€2,131
up €2,131 (+2.3%), from €93,085 to €95,216
of which Other amounts receivable: +€8,580
- Reserves +€9,000
up €9,000 (+22.9%), from €39,260 to €48,260
- Trade debts -€4,925
down €4,925 (-60.3%), from €8,167 to €3,242
- Tax, wage and social debts -€2,935
down €2,935 (-36.4%), from €8,065 to €5,131
- Gross operating margin +€15,223
up €15,223 (+2,136%), from €713 to €15,936
- Other operating charges +€4,637
up €4,637 (+241%), from €1,923 to €6,559
- Taxes +€4,027
up €4,027 (+365%), from €1,104 to €5,131
- Financial charges -€193
down €193 (-19.9%), from €966 to €774
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 | €163,338 | €165,416 | +€2,078 | +1.3% |
| Fixed assets | 21/28 | €157 | €157 | = | 0.0% |
| Financial fixed assets | 28 | €157 | €157 | = | 0.0% |
| Current assets | 29/58 | €163,180 | €165,258 | +€2,078 | +1.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,085 | €95,216 | +€2,131 | +2.3% |
| Trade receivables | 40 | €6,449 | - | -€6,449 | |
| Other amounts receivable | 41 | €86,636 | €95,216 | +€8,580 | +9.9% |
| Cash at bank and in hand | 54/58 | €6,490 | €16,312 | +€9,822 | +151% |
| Deferred charges and accrued income | 490/1 | €13,605 | €3,730 | -€9,875 | -72.6% |
| Total equity and liabilities | 10/49 | €163,338 | €165,416 | +€2,078 | +1.3% |
| Equity | 10/15 | €147,105 | €157,043 | +€9,937 | +6.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €39,260 | €48,260 | +€9,000 | +22.9% |
| Distributable reserves | 133 | €39,260 | €48,260 | +€9,000 | +22.9% |
| Profit (loss) carried forward | 14 | €89,253 | €90,191 | +€937 | +1.1% |
| Amounts payable | 17/49 | €16,233 | €8,373 | -€7,860 | -48.4% |
| Amounts payable within one year | 42/48 | €16,233 | €8,373 | -€7,860 | -48.4% |
| Trade debts | 44 | €8,167 | €3,242 | -€4,925 | -60.3% |
| Suppliers | 440/4 | €8,167 | €3,242 | -€4,925 | -60.3% |
| Taxes, remuneration and social security | 45 | €8,065 | €5,131 | -€2,935 | -36.4% |
| Taxes | 450/3 | €8,065 | €5,131 | -€2,935 | -36.4% |
| Other operating charges | 640/8 | €1,923 | €6,559 | +€4,637 | +241% |
| Non-recurring operating charges | 66A | €124 | - | -€124 | |
| Gross operating margin | 9900 | €713 | €15,936 | +€15,223 | +2,136% |
| Operating profit (loss) | 9901 | -€1,334 | €9,377 | +€10,711 | |
| Financial income | 75/76B | €6,395 | €6,465 | +€70 | +1.1% |
| Recurring financial income | 75 | €6,395 | €6,465 | +€70 | +1.1% |
| Financial charges | 65/66B | €966 | €774 | -€193 | -19.9% |
| Recurring financial charges | 65 | €966 | €774 | -€193 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €4,095 | €15,068 | +€10,973 | +268% |
| Income taxes | 67/77 | €1,104 | €5,131 | +€4,027 | +365% |
| Profit (loss) for the period | 9904 | €2,991 | €9,937 | +€6,947 | +232% |
| Profit (loss) for the period to be appropriated | 9905 | €2,991 | €9,937 | +€6,947 | +232% |
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 20 October 2026 via checked.be.