PROFISCA: 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.
PROFISCA
Largest movements
- Tangible fixed assets -€32,903
down €32,903 (-97.4%), from €33,788 to €884
- Receivables within one year +€11,402
up €11,402 (+232%), from €4,917 to €16,319
of which Trade receivables: +€11,402
- Current portion of long-term debt -€14,247
down €14,247 (-73.4%), from €19,409 to €5,163
- Debts after one year -€6,770
down €6,770 (-18.3%), from €36,964 to €30,194
- Profit (loss) carried forward +€4,083
up €4,083 (+65.0%), from €6,278 to €10,361
- Tax, wage and social debts -€2,870
down €2,870 (-10.2%), from €28,242 to €25,371
of which Remuneration and social security: -€7,342
- Other operating charges +€8,398
up €8,398 (+1,795%), from €468 to €8,866
- Depreciation -€8,280
down €8,280 (-85.0%), from €9,741 to €1,460
- Gross operating margin +€6,954
up €6,954 (+7.8%), from €88,936 to €95,890
- Staff costs +€5,009
up €5,009 (+7.3%), from €69,038 to €74,047
- Taxes -€2,050
down €2,050 (-33.7%), from €6,086 to €4,036
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 | €109,572 | €89,688 | -€19,884 | -18.1% |
| Fixed assets | 21/28 | €33,788 | €884 | -€32,903 | -97.4% |
| Tangible fixed assets | 22/27 | €33,788 | €884 | -€32,903 | -97.4% |
| Furniture and vehicles | 24 | €33,788 | €884 | -€32,903 | -97.4% |
| Current assets | 29/58 | €75,784 | €88,803 | +€13,019 | +17.2% |
| Amounts receivable after more than one year | 29 | €56,000 | €56,000 | = | 0.0% |
| Other amounts receivable | 291 | €56,000 | €56,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,917 | €16,319 | +€11,402 | +232% |
| Trade receivables | 40 | €3,003 | €14,405 | +€11,402 | +380% |
| Other amounts receivable | 41 | €1,914 | €1,914 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,925 | €10,523 | +€598 | +6.0% |
| Deferred charges and accrued income | 490/1 | €4,942 | €5,961 | +€1,019 | +20.6% |
| Total equity and liabilities | 10/49 | €109,572 | €89,688 | -€19,884 | -18.1% |
| Equity | 10/15 | €24,337 | €28,420 | +€4,083 | +16.8% |
| Contributions | 10/11 | €16,198 | €16,198 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,278 | €10,361 | +€4,083 | +65.0% |
| Amounts payable | 17/49 | €85,235 | €61,268 | -€23,967 | -28.1% |
| Amounts payable after more than one year | 17 | €36,964 | €30,194 | -€6,770 | -18.3% |
| Financial debts | 170/4 | €36,964 | €30,194 | -€6,770 | -18.3% |
| Amounts payable within one year | 42/48 | €48,271 | €31,074 | -€17,197 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €19,409 | €5,163 | -€14,247 | -73.4% |
| Trade debts | 44 | €620 | €540 | -€80 | -12.9% |
| Suppliers | 440/4 | €620 | €540 | -€80 | -12.9% |
| Taxes, remuneration and social security | 45 | €28,242 | €25,371 | -€2,870 | -10.2% |
| Taxes | 450/3 | €16,645 | €21,116 | +€4,471 | +26.9% |
| Remuneration and social security | 454/9 | €11,596 | €4,255 | -€7,342 | -63.3% |
| Remuneration, social security and pensions | 62 | €69,038 | €74,047 | +€5,009 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,741 | €1,460 | -€8,280 | -85.0% |
| Other operating charges | 640/8 | €468 | €8,866 | +€8,398 | +1,795% |
| Gross operating margin | 9900 | €88,936 | €95,890 | +€6,954 | +7.8% |
| Operating profit (loss) | 9901 | €9,690 | €11,517 | +€1,827 | +18.9% |
| Financial income | 75/76B | €3,510 | €3,119 | -€391 | -11.1% |
| Recurring financial income | 75 | €3,510 | €3,119 | -€391 | -11.1% |
| Financial charges | 65/66B | €8,283 | €6,517 | -€1,766 | -21.3% |
| Recurring financial charges | 65 | €8,283 | €6,517 | -€1,766 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €4,917 | €8,119 | +€3,202 | +65.1% |
| Income taxes | 67/77 | €6,086 | €4,036 | -€2,050 | -33.7% |
| Profit (loss) for the period | 9904 | -€1,169 | €4,083 | +€5,252 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,169 | €4,083 | +€5,252 |
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 13 October 2026 via checked.be.