PROFIMMO: 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.
PROFIMMO
Largest movements
- Tangible fixed assets -€34,622
down €34,622 (-15.5%), from €222,713 to €188,090
of which Land and buildings: -€25,712
- Cash +€25,921
up €25,921 (+30.3%), from €85,583 to €111,503
mainly Depreciation (+€34,622) and Receivables within one year (+€4,930)
- Receivables within one year -€4,930
down €4,930 (-28.5%), from €17,324 to €12,394
- Reserves -€18,396
down €18,396 (-11.6%), from €159,066 to €140,671
- Other debts +€3,540
new in 2025: €3,540
- Gross operating margin +€3,865
up €3,865 (+8.2%), from €47,323 to €51,188
- Depreciation -€559
down €559 (-1.6%), from €35,181 to €34,622
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 | €326,846 | €312,700 | -€14,145 | -4.3% |
| Fixed assets | 21/28 | €222,713 | €188,090 | -€34,622 | -15.5% |
| Tangible fixed assets | 22/27 | €222,713 | €188,090 | -€34,622 | -15.5% |
| Land and buildings | 22 | €197,400 | €171,688 | -€25,712 | -13.0% |
| Plant, machinery and equipment | 23 | €956 | €702 | -€255 | -26.6% |
| Furniture and vehicles | 24 | €24,356 | €15,701 | -€8,655 | -35.5% |
| Current assets | 29/58 | €104,133 | €124,610 | +€20,477 | +19.7% |
| Amounts receivable within one year | 40/41 | €17,324 | €12,394 | -€4,930 | -28.5% |
| Other amounts receivable | 41 | €17,324 | €12,394 | -€4,930 | -28.5% |
| Cash at bank and in hand | 54/58 | €85,583 | €111,503 | +€25,921 | +30.3% |
| Deferred charges and accrued income | 490/1 | €1,227 | €713 | -€514 | -41.9% |
| Total equity and liabilities | 10/49 | €326,846 | €312,700 | -€14,145 | -4.3% |
| Equity | 10/15 | €311,066 | €292,671 | -€18,396 | -5.9% |
| Contributions | 10/11 | €152,000 | €152,000 | = | 0.0% |
| Reserves | 13 | €159,066 | €140,671 | -€18,396 | -11.6% |
| Distributable reserves | 133 | €159,066 | €140,671 | -€18,396 | -11.6% |
| Amounts payable | 17/49 | €15,779 | €20,030 | +€4,250 | +26.9% |
| Amounts payable within one year | 42/48 | €10,556 | €17,216 | +€6,660 | +63.1% |
| Financial debts | 43 | €10 | €138 | +€128 | +1,276% |
| Credit institutions | 430/8 | €10 | €138 | +€128 | +1,276% |
| Trade debts | 44 | €8,934 | €11,718 | +€2,784 | +31.2% |
| Suppliers | 440/4 | €8,934 | €11,718 | +€2,784 | +31.2% |
| Taxes, remuneration and social security | 45 | €1,613 | €1,820 | +€208 | +12.9% |
| Taxes | 450/3 | €187 | €395 | +€207 | +111% |
| Remuneration and social security | 454/9 | €1,425 | €1,426 | +€1 | 0.0% |
| Other amounts payable | 47/48 | - | €3,540 | +€3,540 | |
| Accrued charges and deferred income | 492/3 | €5,223 | €2,814 | -€2,409 | -46.1% |
| Remuneration, social security and pensions | 62 | €13,499 | €13,441 | -€59 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,181 | €34,622 | -€559 | -1.6% |
| Other operating charges | 640/8 | €7,607 | €7,754 | +€147 | +1.9% |
| Gross operating margin | 9900 | €47,323 | €51,188 | +€3,865 | +8.2% |
| Operating profit (loss) | 9901 | -€8,964 | -€4,629 | +€4,335 | +48.4% |
| Financial income | 75/76B | €412 | €910 | +€499 | +121% |
| Recurring financial income | 75 | €412 | €910 | +€499 | +121% |
| Financial charges | 65/66B | €195 | €210 | +€15 | +7.7% |
| Recurring financial charges | 65 | €195 | €210 | +€15 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,748 | -€3,929 | +€4,819 | +55.1% |
| Income taxes | 67/77 | €187 | €207 | +€20 | +10.5% |
| Profit (loss) for the period | 9904 | -€8,935 | -€4,136 | +€4,799 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,935 | -€4,136 | +€4,799 | +53.7% |
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 14 October 2026 via checked.be.