PROFIMA: 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.
PROFIMA
Largest movements
- Tangible fixed assets +€125,952
up €125,952 (+66.8%), from €188,441 to €314,393
of which Furniture and vehicles: +€137,313
- Cash +€94,438
up €94,438 (+892.6%), from €10,580 to €105,018
mainly Net result for the year (+€106,977) and Debts after one year (+€63,063)
- Receivables within one year +€22,881
up €22,881 (+236.4%), from €9,680 to €32,561
of which Other amounts receivable: +€20,461
- Reserves +€106,977
up €106,977 (+165.8%), from €64,522 to €171,499
- Debts after one year +€63,063
up €63,063 (+69.7%), from €90,461 to €153,524
- Accrued charges and deferred income +€59,017
up €59,017 (+4915.6%), from €1,201 to €60,218
- Tax, wage and social debts +€30,983
up €30,983 (+183.5%), from €16,881 to €47,865
- Other debts -€26,601
down €26,601 (-100.0%), from €26,601 to €0
- Gross operating margin +€128,562
up €128,562 (+149.2%), from €86,188 to €214,750
- Taxes +€30,576
up €30,576 (+209.6%), from €14,585 to €45,160
- Other operating charges +€23,537
up €23,537 (+1138.9%), from €2,067 to €25,604
- Depreciation -€3,111
down €3,111 (-12.7%), from €24,463 to €21,352
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,744 | €459,048 | +€247,304 | +116.8% |
| Fixed assets | 21/28 | €188,441 | €315,268 | +€126,827 | +67.3% |
| Tangible fixed assets | 22/27 | €188,441 | €314,393 | +€125,952 | +66.8% |
| Land and buildings | 22 | €180,342 | €169,844 | -€10,498 | -5.8% |
| Plant, machinery and equipment | 23 | €863 | €0 | -€863 | -100.0% |
| Furniture and vehicles | 24 | €7,236 | €144,549 | +€137,313 | +1897.5% |
| Financial fixed assets | 28 | - | €875 | +€875 | |
| Current assets | 29/58 | €23,303 | €143,780 | +€120,477 | +517.0% |
| Amounts receivable within one year | 40/41 | €9,680 | €32,561 | +€22,881 | +236.4% |
| Trade receivables | 40 | €9,680 | €12,100 | +€2,420 | +25.0% |
| Other amounts receivable | 41 | - | €20,461 | +€20,461 | |
| Cash at bank and in hand | 54/58 | €10,580 | €105,018 | +€94,438 | +892.6% |
| Deferred charges and accrued income | 490/1 | €3,043 | €6,201 | +€3,158 | +103.8% |
| Total equity and liabilities | 10/49 | €211,744 | €459,048 | +€247,304 | +116.8% |
| Equity | 10/15 | €66,022 | €172,999 | +€106,977 | +162.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €64,522 | €171,499 | +€106,977 | +165.8% |
| Distributable reserves | 133 | €64,522 | €171,499 | +€106,977 | +165.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €145,722 | €286,049 | +€140,327 | +96.3% |
| Amounts payable after more than one year | 17 | €90,461 | €153,524 | +€63,063 | +69.7% |
| Financial debts | 170/4 | €90,461 | €153,524 | +€63,063 | +69.7% |
| Amounts payable within one year | 42/48 | €54,060 | €72,306 | +€18,246 | +33.8% |
| Current portion of amounts payable after more than one year | 42 | €6,306 | €23,513 | +€17,206 | +272.8% |
| Trade debts | 44 | €4,271 | €929 | -€3,342 | -78.2% |
| Suppliers | 440/4 | €4,271 | €929 | -€3,342 | -78.2% |
| Taxes, remuneration and social security | 45 | €16,881 | €47,865 | +€30,983 | +183.5% |
| Taxes | 450/3 | €16,881 | €47,865 | +€30,983 | +183.5% |
| Other amounts payable | 47/48 | €26,601 | €0 | -€26,601 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,201 | €60,218 | +€59,017 | +4915.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,463 | €21,352 | -€3,111 | -12.7% |
| Other operating charges | 640/8 | €2,067 | €25,604 | +€23,537 | +1138.9% |
| Non-recurring operating charges | 66A | - | €9,590 | +€9,590 | |
| Gross operating margin | 9900 | €86,188 | €214,750 | +€128,562 | +149.2% |
| Operating profit (loss) | 9901 | €59,658 | €158,204 | +€98,546 | +165.2% |
| Financial income | 75/76B | €62 | €25 | -€38 | -60.5% |
| Recurring financial income | 75 | €62 | €25 | -€38 | -60.5% |
| Financial charges | 65/66B | €5,569 | €6,091 | +€522 | +9.4% |
| Recurring financial charges | 65 | €5,569 | €6,091 | +€522 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €54,151 | €152,137 | +€97,987 | +181.0% |
| Income taxes | 67/77 | €14,585 | €45,160 | +€30,576 | +209.6% |
| Profit (loss) for the period | 9904 | €39,566 | €106,977 | +€67,411 | +170.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,566 | €106,977 | +€67,411 | +170.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.