PROFLUENTO: 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.
PROFLUENTO
Largest movements
- Cash -€95,674
down €95,674 (-65.2%), from €146,683 to €51,010
mainly Contributions, distributions and other (-€268,000) and Investment in fixed assets (net) (-€29,548)
- Tangible fixed assets +€22,868
up €22,868 (+225.3%), from €10,152 to €33,020
of which Furniture and vehicles: +€24,426
- Receivables within one year +€9,003
up €9,003 (+33.0%), from €27,249 to €36,252
of which Trade receivables: +€15,369
- Reserves -€168,000
down €168,000 (-73.7%), from €228,000 to €60,000
- Other debts +€101,958
up €101,958 (+2702.4%), from €3,773 to €105,731
- Gross operating margin +€16,212
up €16,212 (+13.7%), from €118,290 to €134,502
- Depreciation -€2,451
down €2,451 (-26.8%), from €9,131 to €6,680
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 | €252,706 | €189,313 | -€63,393 | -25.1% |
| Fixed assets | 21/28 | €10,152 | €33,020 | +€22,868 | +225.3% |
| Tangible fixed assets | 22/27 | €10,152 | €33,020 | +€22,868 | +225.3% |
| Plant, machinery and equipment | 23 | €3,533 | €1,975 | -€1,558 | -44.1% |
| Furniture and vehicles | 24 | €6,619 | €31,045 | +€24,426 | +369.1% |
| Current assets | 29/58 | €242,554 | €156,293 | -€86,262 | -35.6% |
| Amounts receivable within one year | 40/41 | €27,249 | €36,252 | +€9,003 | +33.0% |
| Trade receivables | 40 | €20,883 | €36,252 | +€15,369 | +73.6% |
| Other amounts receivable | 41 | €6,367 | €0 | -€6,367 | -100.0% |
| Current investments | 50/53 | €68,000 | €68,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €146,683 | €51,010 | -€95,674 | -65.2% |
| Deferred charges and accrued income | 490/1 | €622 | €1,031 | +€409 | +65.8% |
| Total equity and liabilities | 10/49 | €252,706 | €189,313 | -€63,393 | -25.1% |
| Equity | 10/15 | €232,261 | €63,645 | -€168,616 | -72.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €228,000 | €60,000 | -€168,000 | -73.7% |
| Distributable reserves | 133 | €228,000 | €60,000 | -€168,000 | -73.7% |
| Profit (loss) carried forward | 14 | €1,261 | €645 | -€616 | -48.8% |
| Amounts payable | 17/49 | €20,444 | €125,667 | +€105,223 | +514.7% |
| Amounts payable within one year | 42/48 | €20,444 | €125,667 | +€105,223 | +514.7% |
| Trade debts | 44 | €2,255 | €3,441 | +€1,186 | +52.6% |
| Suppliers | 440/4 | €2,255 | €3,441 | +€1,186 | +52.6% |
| Taxes, remuneration and social security | 45 | €14,416 | €16,495 | +€2,079 | +14.4% |
| Taxes | 450/3 | €12,580 | €14,126 | +€1,546 | +12.3% |
| Remuneration and social security | 454/9 | €1,837 | €2,369 | +€533 | +29.0% |
| Other amounts payable | 47/48 | €3,773 | €105,731 | +€101,958 | +2702.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,131 | €6,680 | -€2,451 | -26.8% |
| Other operating charges | 640/8 | €1,448 | €1,174 | -€274 | -18.9% |
| Gross operating margin | 9900 | €118,290 | €134,502 | +€16,212 | +13.7% |
| Operating profit (loss) | 9901 | €107,711 | €126,648 | +€18,937 | +17.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €170 | €142 | -€27 | -16.2% |
| Recurring financial charges | 65 | €170 | €142 | -€27 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €107,541 | €126,506 | +€18,965 | +17.6% |
| Income taxes | 67/77 | €26,147 | €27,122 | +€975 | +3.7% |
| Profit (loss) for the period | 9904 | €81,394 | €99,384 | +€17,990 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,394 | €99,384 | +€17,990 | +22.1% |
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.