ProFin Expert: 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.
ProFin Expert
Largest movements
- Tangible fixed assets +€135,282
up €135,282 (+4142.1%), from €3,266 to €138,548
of which Land and buildings: +€78,967
- Cash -€38,401
down €38,401 (-46.9%), from €81,836 to €43,435
mainly Investment in fixed assets (net) (-€141,041) and Other debts (-€47,867)
- Receivables within one year +€31,185
up €31,185 (+121.2%), from €25,727 to €56,912
of which Trade receivables: +€33,021
- Debts after one year +€111,080
new in 2025: €111,080
- Other debts -€47,867
down €47,867 (-98.8%), from €48,469 to €602
- Profit (loss) carried forward +€47,806
up €47,806, from €0 to €47,806
- Current portion of long-term debt +€15,833
up €15,833 (+770.9%), from €2,054 to €17,887
- Tax, wage and social debts +€4,078
up €4,078 (+13.5%), from €30,243 to €34,321
- Taxes -€9,142
down €9,142 (-44.0%), from €20,778 to €11,636
- Gross operating margin -€6,203
down €6,203 (-8.0%), from €77,676 to €71,473
- Depreciation +€2,320
up €2,320 (+67.5%), from €3,439 to €5,759
- Staff costs +€866
no longer reported in 2025 (was -€866)
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 | €111,563 | €240,508 | +€128,945 | +115.6% |
| Fixed assets | 21/28 | €3,266 | €138,548 | +€135,282 | +4142.1% |
| Tangible fixed assets | 22/27 | €3,266 | €138,548 | +€135,282 | +4142.1% |
| Land and buildings | 22 | - | €78,967 | +€78,967 | |
| Plant, machinery and equipment | 23 | - | €57,852 | +€57,852 | |
| Furniture and vehicles | 24 | €3,266 | €1,728 | -€1,538 | -47.1% |
| Current assets | 29/58 | €108,297 | €101,960 | -€6,337 | -5.9% |
| Amounts receivable within one year | 40/41 | €25,727 | €56,912 | +€31,185 | +121.2% |
| Trade receivables | 40 | €21,006 | €54,027 | +€33,021 | +157.2% |
| Other amounts receivable | 41 | €4,721 | €2,886 | -€1,835 | -38.9% |
| Cash at bank and in hand | 54/58 | €81,836 | €43,435 | -€38,401 | -46.9% |
| Deferred charges and accrued income | 490/1 | €734 | €1,613 | +€879 | +119.7% |
| Total equity and liabilities | 10/49 | €111,563 | €240,508 | +€128,945 | +115.6% |
| Equity | 10/15 | €30,797 | €76,603 | +€45,806 | +148.7% |
| Contributions | 10/11 | €30,000 | €28,000 | -€2,000 | -6.7% |
| Reserves | 13 | €797 | €797 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €797 | €797 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €797 | €797 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €47,806 | +€47,806 | |
| Amounts payable | 17/49 | €80,766 | €163,904 | +€83,138 | +102.9% |
| Amounts payable after more than one year | 17 | - | €111,080 | +€111,080 | |
| Financial debts | 170/4 | - | €111,080 | +€111,080 | |
| Amounts payable within one year | 42/48 | €80,766 | €52,825 | -€27,941 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €2,054 | €17,887 | +€15,833 | +770.9% |
| Trade debts | 44 | - | €14 | +€14 | |
| Suppliers | 440/4 | - | €14 | +€14 | |
| Taxes, remuneration and social security | 45 | €30,243 | €34,321 | +€4,078 | +13.5% |
| Taxes | 450/3 | €30,243 | €34,321 | +€4,078 | +13.5% |
| Other amounts payable | 47/48 | €48,469 | €602 | -€47,867 | -98.8% |
| Remuneration, social security and pensions | 62 | -€866 | - | +€866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €5,759 | +€2,320 | +67.5% |
| Other operating charges | 640/8 | €472 | €697 | +€225 | +47.6% |
| Gross operating margin | 9900 | €77,676 | €71,473 | -€6,203 | -8.0% |
| Operating profit (loss) | 9901 | €74,631 | €65,017 | -€9,614 | -12.9% |
| Financial income | 75/76B | €20 | €108 | +€88 | +441.3% |
| Recurring financial income | 75 | €20 | €108 | +€88 | +441.3% |
| Financial charges | 65/66B | €5,261 | €5,683 | +€422 | +8.0% |
| Recurring financial charges | 65 | €5,261 | €5,683 | +€422 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €69,390 | €59,442 | -€9,948 | -14.3% |
| Income taxes | 67/77 | €20,778 | €11,636 | -€9,142 | -44.0% |
| Profit (loss) for the period | 9904 | €48,612 | €47,806 | -€806 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,612 | €47,806 | -€806 | -1.7% |
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 9 October 2026 via checked.be.