Profino: 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.
Profino
Largest movements
- Receivables within one year -€26,212
down €26,212 (-83.8%), from €31,276 to €5,065
of which Other amounts receivable: -€14,092
- Cash +€15,663
up €15,663 (+201%), from €7,792 to €23,455
mainly Receivables within one year (+€26,212) and Net result for the year (+€17,473)
- Tangible fixed assets -€5,380
down €5,380 (-85.0%), from €6,332 to €951
of which Furniture and vehicles: -€3,716
- Reserves -€31,722
down €31,722 (-76.0%), from €41,756 to €10,034
- Profit (loss) carried forward +€17,473
up €17,473 (+64.5%), from -€27,076 to -€9,602
- Trade debts -€3,221
down €3,221 (-52.2%), from €6,169 to €2,948
- Tax, wage and social debts +€1,972
up €1,972 (+82.5%), from €2,390 to €4,362
- Other debts -€642
down €642 (-4.0%), from €16,225 to €15,583
- Gross operating margin +€42,560
up €42,560 (+3,855%), from €1,104 to €43,664
- Write-downs +€12,393
new in 2025: €12,393
- Taxes +€5,474
up €5,474 (+2,057%), from €266 to €5,740
- Financial charges +€1,079
up €1,079 (+675%), from €160 to €1,238
- Other operating charges +€550
up €550 (+61.8%), from €890 to €1,440
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 | €47,564 | €31,539 | -€16,025 | -33.7% |
| Fixed assets | 21/28 | €6,332 | €951 | -€5,380 | -85.0% |
| Tangible fixed assets | 22/27 | €6,332 | €951 | -€5,380 | -85.0% |
| Plant, machinery and equipment | 23 | €2,616 | €951 | -€1,664 | -63.6% |
| Furniture and vehicles | 24 | €3,716 | €0 | -€3,716 | -100% |
| Current assets | 29/58 | €41,233 | €30,588 | -€10,645 | -25.8% |
| Amounts receivable within one year | 40/41 | €31,276 | €5,065 | -€26,212 | -83.8% |
| Trade receivables | 40 | €14,471 | €2,352 | -€12,120 | -83.7% |
| Other amounts receivable | 41 | €16,805 | €2,713 | -€14,092 | -83.9% |
| Cash at bank and in hand | 54/58 | €7,792 | €23,455 | +€15,663 | +201% |
| Deferred charges and accrued income | 490/1 | €2,165 | €2,068 | -€96 | -4.5% |
| Total equity and liabilities | 10/49 | €47,564 | €31,539 | -€16,025 | -33.7% |
| Equity | 10/15 | €20,880 | €6,631 | -€14,249 | -68.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,756 | €10,034 | -€31,722 | -76.0% |
| Distributable reserves | 133 | €41,756 | €10,034 | -€31,722 | -76.0% |
| Profit (loss) carried forward | 14 | -€27,076 | -€9,602 | +€17,473 | +64.5% |
| Amounts payable | 17/49 | €26,684 | €24,908 | -€1,776 | -6.7% |
| Amounts payable within one year | 42/48 | €24,784 | €23,008 | -€1,776 | -7.2% |
| Financial debts | 43 | - | €115 | +€115 | |
| Credit institutions | 430/8 | - | €115 | +€115 | |
| Trade debts | 44 | €6,169 | €2,948 | -€3,221 | -52.2% |
| Suppliers | 440/4 | €6,169 | €2,948 | -€3,221 | -52.2% |
| Taxes, remuneration and social security | 45 | €2,390 | €4,362 | +€1,972 | +82.5% |
| Taxes | 450/3 | €2,390 | €4,362 | +€1,972 | +82.5% |
| Other amounts payable | 47/48 | €16,225 | €15,583 | -€642 | -4.0% |
| Accrued charges and deferred income | 492/3 | €1,900 | €1,900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,474 | €5,380 | -€94 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,393 | +€12,393 | |
| Other operating charges | 640/8 | €890 | €1,440 | +€550 | +61.8% |
| Gross operating margin | 9900 | €1,104 | €43,664 | +€42,560 | +3,855% |
| Operating profit (loss) | 9901 | -€5,259 | €24,452 | +€29,711 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €160 | €1,238 | +€1,079 | +675% |
| Recurring financial charges | 65 | €160 | €1,238 | +€1,079 | +675% |
| Profit (loss) for the period before taxes | 9903 | -€5,415 | €23,213 | +€28,628 | |
| Income taxes | 67/77 | €266 | €5,740 | +€5,474 | +2,057% |
| Profit (loss) for the period | 9904 | -€5,681 | €17,473 | +€23,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,681 | €17,473 | +€23,154 |
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 17 October 2026 via checked.be.