PROFISCUS: 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.
PROFISCUS
Largest movements
- Tangible fixed assets -€5,437
down €5,437 (-6.9%), from €79,027 to €73,590
of which Plant, machinery and equipment: -€3,042
- Cash +€5,021
up €5,021 (+6.6%), from €75,811 to €80,832
mainly Depreciation (+€8,114) and Other debts (+€2,183)
- Profit (loss) carried forward -€2,910
down €2,910 (-54.1%), from -€5,377 to -€8,287
- Other debts +€2,183
up €2,183 (+39.7%), from €5,502 to €7,685
- Financial income -€3,209
down €3,209 (-57.9%), from €5,542 to €2,333
of which Non-recurring financial income: -€2,000
- Gross operating margin -€867
down €867 (-17.9%), from €4,840 to €3,973
- Depreciation -€863
down €863 (-9.6%), from €8,977 to €8,114
- Other operating charges -€833
no longer reported in 2025 (was €833)
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 | €155,296 | €154,908 | -€388 | -0.2% |
| Fixed assets | 21/28 | €79,027 | €73,590 | -€5,437 | -6.9% |
| Tangible fixed assets | 22/27 | €79,027 | €73,590 | -€5,437 | -6.9% |
| Land and buildings | 22 | €44,331 | €41,624 | -€2,707 | -6.1% |
| Plant, machinery and equipment | 23 | €33,117 | €30,075 | -€3,042 | -9.2% |
| Furniture and vehicles | 24 | €1,579 | €1,891 | +€312 | +19.8% |
| Current assets | 29/58 | €76,269 | €81,318 | +€5,049 | +6.6% |
| Amounts receivable within one year | 40/41 | €458 | €486 | +€28 | +6.1% |
| Trade receivables | 40 | €458 | €399 | -€59 | -12.9% |
| Other amounts receivable | 41 | - | €87 | +€87 | |
| Cash at bank and in hand | 54/58 | €75,811 | €80,832 | +€5,021 | +6.6% |
| Total equity and liabilities | 10/49 | €155,296 | €154,908 | -€388 | -0.2% |
| Equity | 10/15 | €147,914 | €145,003 | -€2,911 | -2.0% |
| Contributions | 10/11 | €74,368 | €74,367 | -€1 | 0.0% |
| Capital | 10 | €74,368 | €74,367 | -€1 | 0.0% |
| Issued capital | 100 | €74,368 | €74,367 | -€1 | 0.0% |
| Reserves | 13 | €78,923 | €78,923 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,917 | €3,917 | = | 0.0% |
| Legal reserve | 130 | €3,917 | €3,917 | = | 0.0% |
| Distributable reserves | 133 | €75,006 | €75,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,377 | -€8,287 | -€2,910 | -54.1% |
| Amounts payable | 17/49 | €7,382 | €9,905 | +€2,523 | +34.2% |
| Amounts payable within one year | 42/48 | €6,092 | €8,728 | +€2,636 | +43.3% |
| Trade debts | 44 | €590 | €363 | -€227 | -38.5% |
| Suppliers | 440/4 | €590 | €363 | -€227 | -38.5% |
| Taxes, remuneration and social security | 45 | - | €680 | +€680 | |
| Taxes | 450/3 | - | €680 | +€680 | |
| Other amounts payable | 47/48 | €5,502 | €7,685 | +€2,183 | +39.7% |
| Accrued charges and deferred income | 492/3 | €1,290 | €1,177 | -€113 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,977 | €8,114 | -€863 | -9.6% |
| Other operating charges | 640/8 | €833 | - | -€833 | |
| Gross operating margin | 9900 | €4,840 | €3,973 | -€867 | -17.9% |
| Operating profit (loss) | 9901 | -€4,970 | -€4,141 | +€829 | +16.7% |
| Financial income | 75/76B | €5,542 | €2,333 | -€3,209 | -57.9% |
| Recurring financial income | 75 | €3,542 | €2,333 | -€1,209 | -34.1% |
| Non-recurring financial income | 76B | €2,000 | - | -€2,000 | |
| Financial charges | 65/66B | €88 | €132 | +€44 | +50.0% |
| Recurring financial charges | 65 | €88 | €132 | +€44 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €484 | -€1,940 | -€2,424 | |
| Income taxes | 67/77 | €979 | €970 | -€9 | -0.9% |
| Profit (loss) for the period | 9904 | -€495 | -€2,910 | -€2,415 | -488% |
| Profit (loss) for the period to be appropriated | 9905 | -€495 | -€2,910 | -€2,415 | -488% |
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 16 October 2026 via checked.be.