ProfIT4U: 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.
ProfIT4U
Largest movements
- Receivables within one year +€70,057
up €70,057 (+123%), from €56,746 to €126,803
of which Trade receivables: +€37,554
- Cash -€14,115
down €14,115 (-10.2%), from €137,916 to €123,801
mainly Receivables within one year (-€70,057) and Debts after one year (-€15,724)
- Trade debts +€36,004
up €36,004 (+117%), from €30,842 to €66,846
- Reserves +€35,669
up €35,669 (+27.8%), from €128,217 to €163,887
of which Distributable reserves: +€35,669
- Debts after one year -€15,724
down €15,724 (-51.5%), from €30,558 to €14,834
- Tax, wage and social debts -€3,964
down €3,964 (-98.7%), from €4,017 to €53
- Gross operating margin -€9,343
down €9,343 (-14.7%), from €63,537 to €54,193
- Taxes -€4,355
down €4,355 (-26.8%), from €16,261 to €11,906
- Financial charges +€1,429
up €1,429 (+79.1%), from €1,806 to €3,235
- Financial income -€685
down €685 (-28.0%), from €2,443 to €1,758
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 | €221,753 | €274,970 | +€53,217 | +24.0% |
| Fixed assets | 21/28 | €24,472 | €23,398 | -€1,073 | -4.4% |
| Tangible fixed assets | 22/27 | €24,472 | €23,398 | -€1,073 | -4.4% |
| Plant, machinery and equipment | 23 | - | €4,568 | +€4,568 | |
| Furniture and vehicles | 24 | €5,056 | €0 | -€5,056 | -100% |
| Other tangible fixed assets | 26 | €19,416 | €18,830 | -€586 | -3.0% |
| Current assets | 29/58 | €197,281 | €251,572 | +€54,290 | +27.5% |
| Amounts receivable within one year | 40/41 | €56,746 | €126,803 | +€70,057 | +123% |
| Trade receivables | 40 | €35,322 | €72,876 | +€37,554 | +106% |
| Other amounts receivable | 41 | €21,424 | €53,927 | +€32,503 | +152% |
| Cash at bank and in hand | 54/58 | €137,916 | €123,801 | -€14,115 | -10.2% |
| Deferred charges and accrued income | 490/1 | €2,620 | €968 | -€1,652 | -63.1% |
| Total equity and liabilities | 10/49 | €221,753 | €274,970 | +€53,217 | +24.0% |
| Equity | 10/15 | €140,617 | €176,287 | +€35,669 | +25.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €128,217 | €163,887 | +€35,669 | +27.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €128,217 | €163,887 | +€35,669 | +27.8% |
| Amounts payable | 17/49 | €81,136 | €98,684 | +€17,548 | +21.6% |
| Amounts payable after more than one year | 17 | €30,558 | €14,834 | -€15,724 | -51.5% |
| Financial debts | 170/4 | €30,558 | €14,834 | -€15,724 | -51.5% |
| Amounts payable within one year | 42/48 | €50,119 | €82,624 | +€32,505 | +64.9% |
| Current portion of amounts payable after more than one year | 42 | €15,260 | €15,724 | +€464 | +3.0% |
| Trade debts | 44 | €30,842 | €66,846 | +€36,004 | +117% |
| Suppliers | 440/4 | €30,842 | €66,846 | +€36,004 | +117% |
| Taxes, remuneration and social security | 45 | €4,017 | €53 | -€3,964 | -98.7% |
| Taxes | 450/3 | €4,017 | €53 | -€3,964 | -98.7% |
| Accrued charges and deferred income | 492/3 | €458 | €1,226 | +€767 | +167% |
| Non-recurring operating income | 76A | - | €17,444 | +€17,444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,675 | €3,303 | -€371 | -10.1% |
| Other operating charges | 640/8 | €2,386 | €1,838 | -€548 | -23.0% |
| Gross operating margin | 9900 | €63,537 | €54,193 | -€9,343 | -14.7% |
| Operating profit (loss) | 9901 | €57,476 | €49,052 | -€8,424 | -14.7% |
| Financial income | 75/76B | €2,443 | €1,758 | -€685 | -28.0% |
| Recurring financial income | 75 | €2,443 | €1,758 | -€685 | -28.0% |
| Financial charges | 65/66B | €1,806 | €3,235 | +€1,429 | +79.1% |
| Recurring financial charges | 65 | €1,806 | €3,235 | +€1,429 | +79.1% |
| Profit (loss) for the period before taxes | 9903 | €58,113 | €47,576 | -€10,538 | -18.1% |
| Income taxes | 67/77 | €16,261 | €11,906 | -€4,355 | -26.8% |
| Profit (loss) for the period | 9904 | €41,852 | €35,669 | -€6,183 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,852 | €35,669 | -€6,183 | -14.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.