Profocus: what changed
Two fiscal 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.
Profocus
Largest movements
- Receivables after one year -€500,000
down €500,000 (-45.5%), from €1.1m to €600,000
- Cash -€457,025
down €457,025 (-95.7%), from €477,645 to €20,620
mainly Other debts (-€845,251) and Tax, wage and social debts (-€93,343)
- Other debts -€845,251
down €845,251 (-100.0%), from €845,403 to €151
- Tax, wage and social debts -€93,343
down €93,343 (-97.0%), from €96,216 to €2,873
- Gross operating margin -€152,288
down €152,288, from €147,706 to -€4,582
- Taxes -€35,092
down €35,092 (-91.6%), from €38,331 to €3,238
- Financial charges -€15,821
down €15,821 (-99.7%), from €15,863 to €42
- Financial income -€3,944
down €3,944 (-17.8%), from €22,164 to €18,220
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 | €2,122,109 | €1,187,040 | -€935,069 | -44.1% |
| Fixed assets | 21/28 | €1,120 | €1,120 | = | 0.0% |
| Financial fixed assets | 28 | €1,120 | €1,120 | = | 0.0% |
| Current assets | 29/58 | €2,120,989 | €1,185,920 | -€935,069 | -44.1% |
| Amounts receivable after more than one year | 29 | €1,100,000 | €600,000 | -€500,000 | -45.5% |
| Other amounts receivable | 291 | €1,100,000 | €600,000 | -€500,000 | -45.5% |
| Stocks and contracts in progress | 3 | €499,344 | €502,286 | +€2,942 | +0.6% |
| Stocks | 30/36 | €499,344 | €502,286 | +€2,942 | +0.6% |
| Amounts receivable within one year | 40/41 | - | €2,014 | +€2,014 | |
| Other amounts receivable | 41 | - | €2,014 | +€2,014 | |
| Cash at bank and in hand | 54/58 | €477,645 | €20,620 | -€457,025 | -95.7% |
| Deferred charges and accrued income | 490/1 | €44,000 | €61,000 | +€17,000 | +38.6% |
| Total equity and liabilities | 10/49 | €2,122,109 | €1,187,040 | -€935,069 | -44.1% |
| Equity | 10/15 | €1,062,748 | €1,071,736 | +€8,989 | +0.8% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €62,748 | €71,736 | +€8,989 | +14.3% |
| Distributable reserves | 133 | €62,748 | €71,736 | +€8,989 | +14.3% |
| Amounts payable | 17/49 | €1,059,361 | €115,304 | -€944,057 | -89.1% |
| Amounts payable within one year | 42/48 | €951,618 | €13,024 | -€938,594 | -98.6% |
| Trade debts | 44 | €10,000 | €10,000 | = | 0.0% |
| Suppliers | 440/4 | €10,000 | €10,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €96,216 | €2,873 | -€93,343 | -97.0% |
| Taxes | 450/3 | €96,216 | €2,873 | -€93,343 | -97.0% |
| Other amounts payable | 47/48 | €845,403 | €151 | -€845,251 | -100.0% |
| Accrued charges and deferred income | 492/3 | €107,743 | €102,280 | -€5,463 | -5.1% |
| Other operating charges | 640/8 | €1,336 | €1,368 | +€33 | +2.5% |
| Gross operating margin | 9900 | €147,706 | -€4,582 | -€152,288 | |
| Operating profit (loss) | 9901 | €146,371 | -€5,950 | -€152,321 | |
| Financial income | 75/76B | €22,164 | €18,220 | -€3,944 | -17.8% |
| Recurring financial income | 75 | €22,164 | €18,220 | -€3,944 | -17.8% |
| Financial charges | 65/66B | €15,863 | €42 | -€15,821 | -99.7% |
| Recurring financial charges | 65 | €15,863 | €42 | -€15,821 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €152,672 | €12,227 | -€140,445 | -92.0% |
| Income taxes | 67/77 | €38,331 | €3,238 | -€35,092 | -91.6% |
| Profit (loss) for the period | 9904 | €114,341 | €8,989 | -€105,352 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €114,341 | €8,989 | -€105,352 | -92.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.