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 -€51,973
down €51,973 (-5.7%), from €908,405 to €856,432
of which Land and buildings: -€49,641
- Receivables within one year +€20,355
up €20,355 (+367%), from €5,546 to €25,901
of which Trade receivables: +€18,285
- Cash -€12,076
down €12,076 (-11.4%), from €105,547 to €93,472
mainly Debts after one year (-€46,143) and Investment in fixed assets (net) (-€26,028)
- Debts after one year -€46,143
down €46,143 (-7.9%), from €581,416 to €535,273
- Gross operating margin -€43,596
down €43,596 (-30.3%), from €143,886 to €100,291
- Depreciation -€17,106
down €17,106 (-17.8%), from €95,921 to €78,815
- Other operating charges +€4,761
up €4,761 (+34.8%), from €13,687 to €18,448
- Taxes -€2,327
down €2,327 (-92.1%), from €2,525 to €198
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 | €1,021,721 | €978,171 | -€43,551 | -4.3% |
| Fixed assets | 21/28 | €910,628 | €857,842 | -€52,786 | -5.8% |
| Intangible fixed assets | 21 | €2,223 | €1,409 | -€813 | -36.6% |
| Tangible fixed assets | 22/27 | €908,405 | €856,432 | -€51,973 | -5.7% |
| Land and buildings | 22 | €874,145 | €824,504 | -€49,641 | -5.7% |
| Plant, machinery and equipment | 23 | €13,788 | €10,932 | -€2,856 | -20.7% |
| Furniture and vehicles | 24 | €20,472 | €20,996 | +€524 | +2.6% |
| Current assets | 29/58 | €111,094 | €120,329 | +€9,236 | +8.3% |
| Amounts receivable within one year | 40/41 | €5,546 | €25,901 | +€20,355 | +367% |
| Trade receivables | 40 | €5,512 | €23,797 | +€18,285 | +332% |
| Other amounts receivable | 41 | €34 | €2,104 | +€2,070 | +6,011% |
| Cash at bank and in hand | 54/58 | €105,547 | €93,472 | -€12,076 | -11.4% |
| Deferred charges and accrued income | 490/1 | - | €957 | +€957 | |
| Total equity and liabilities | 10/49 | €1,021,721 | €978,171 | -€43,551 | -4.3% |
| Equity | 10/15 | €107,519 | €101,805 | -€5,714 | -5.3% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Capital | 10 | €80,600 | €80,600 | = | 0.0% |
| Issued capital | 100 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €28,135 | €26,159 | -€1,976 | -7.0% |
| Non-distributable reserves | 130/1 | €3,019 | €3,019 | = | 0.0% |
| Legal reserve | 130 | €3,019 | €3,019 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,115 | €23,139 | -€1,976 | -7.9% |
| Profit (loss) carried forward | 14 | -€1,776 | -€5,374 | -€3,598 | -203% |
| Investment grants | 15 | €560 | €420 | -€140 | -25.0% |
| Provisions and deferred taxes | 16 | €8,372 | €7,713 | -€659 | -7.9% |
| Deferred taxes | 168 | €8,372 | €7,713 | -€659 | -7.9% |
| Amounts payable | 17/49 | €905,830 | €868,653 | -€37,178 | -4.1% |
| Amounts payable after more than one year | 17 | €581,416 | €535,273 | -€46,143 | -7.9% |
| Financial debts | 170/4 | €581,416 | €535,273 | -€46,143 | -7.9% |
| Amounts payable within one year | 42/48 | €324,414 | €333,380 | +€8,966 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €49,775 | €46,143 | -€3,632 | -7.3% |
| Trade debts | 44 | €4,217 | €10,618 | +€6,401 | +152% |
| Suppliers | 440/4 | €4,217 | €10,618 | +€6,401 | +152% |
| Taxes, remuneration and social security | 45 | €2,525 | €2,872 | +€348 | +13.8% |
| Taxes | 450/3 | €2,525 | €2,872 | +€348 | +13.8% |
| Other amounts payable | 47/48 | €267,896 | €273,746 | +€5,850 | +2.2% |
| Non-recurring operating income | 76A | - | €103 | +€103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,921 | €78,815 | -€17,106 | -17.8% |
| Other operating charges | 640/8 | €13,687 | €18,448 | +€4,761 | +34.8% |
| Gross operating margin | 9900 | €143,886 | €100,291 | -€43,596 | -30.3% |
| Operating profit (loss) | 9901 | €34,279 | €3,028 | -€31,251 | -91.2% |
| Financial income | 75/76B | €289 | €431 | +€142 | +49.0% |
| Recurring financial income | 75 | €289 | €431 | +€142 | +49.0% |
| Financial charges | 65/66B | €10,829 | €9,494 | -€1,335 | -12.3% |
| Recurring financial charges | 65 | €10,829 | €9,494 | -€1,335 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €23,739 | -€6,035 | -€29,773 | |
| Transfer from deferred taxes | 780 | €659 | €659 | = | 0.0% |
| Income taxes | 67/77 | €2,525 | €198 | -€2,327 | -92.1% |
| Profit (loss) for the period | 9904 | €21,872 | -€5,574 | -€27,447 | |
| Transfer from tax-exempt reserves | 789 | €1,976 | €1,976 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,848 | -€3,598 | -€27,447 |
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 29 October 2026 via checked.be.