ProFon: 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.
ProFon
Largest movements
- Cash +€22,125
up €22,125 (+35.0%), from €63,186 to €85,311
mainly Receivables within one year (+€19,003) and Depreciation (+€15,600)
- Receivables within one year -€19,003
down €19,003 (-51.7%), from €36,725 to €17,722
of which Trade receivables: -€17,454
- Tangible fixed assets -€14,261
down €14,261 (-50.0%), from €28,498 to €14,237
of which Furniture and vehicles: -€13,826
- Deferred charges and accrued income -€4,509
down €4,509 (-64.7%), from €6,966 to €2,457
- Accrued charges and deferred income -€5,044
down €5,044 (-68.9%), from €7,320 to €2,276
- Tax, wage and social debts -€4,735
down €4,735 (-50.9%), from €9,306 to €4,571
- Other debts -€3,049
down €3,049 (-6.4%), from €47,371 to €44,322
- Trade debts -€2,286
down €2,286 (-47.4%), from €4,823 to €2,537
- Gross operating margin -€10,550
down €10,550 (-32.4%), from €32,531 to €21,981
- Taxes -€2,133
down €2,133 (-49.5%), from €4,306 to €2,173
- Depreciation -€1,969
down €1,969 (-11.2%), from €17,568 to €15,600
- Financial charges -€813
down €813 (-18.5%), from €4,385 to €3,573
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 | €147,593 | €132,030 | -€15,563 | -10.5% |
| Fixed assets | 21/28 | €28,498 | €14,237 | -€14,261 | -50.0% |
| Tangible fixed assets | 22/27 | €28,498 | €14,237 | -€14,261 | -50.0% |
| Plant, machinery and equipment | 23 | €898 | €463 | -€435 | -48.5% |
| Furniture and vehicles | 24 | €27,600 | €13,774 | -€13,826 | -50.1% |
| Current assets | 29/58 | €119,095 | €117,793 | -€1,302 | -1.1% |
| Stocks and contracts in progress | 3 | €12,218 | €12,302 | +€85 | +0.7% |
| Stocks | 30/36 | €12,218 | €12,302 | +€85 | +0.7% |
| Amounts receivable within one year | 40/41 | €36,725 | €17,722 | -€19,003 | -51.7% |
| Trade receivables | 40 | €31,365 | €13,911 | -€17,454 | -55.6% |
| Other amounts receivable | 41 | €5,360 | €3,811 | -€1,549 | -28.9% |
| Cash at bank and in hand | 54/58 | €63,186 | €85,311 | +€22,125 | +35.0% |
| Deferred charges and accrued income | 490/1 | €6,966 | €2,457 | -€4,509 | -64.7% |
| Total equity and liabilities | 10/49 | €147,593 | €132,030 | -€15,563 | -10.5% |
| Equity | 10/15 | €78,773 | €78,323 | -€450 | -0.6% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €61,773 | €61,323 | -€450 | -0.7% |
| Distributable reserves | 133 | €61,773 | €61,323 | -€450 | -0.7% |
| Amounts payable | 17/49 | €68,820 | €53,707 | -€15,113 | -22.0% |
| Amounts payable within one year | 42/48 | €61,501 | €51,431 | -€10,070 | -16.4% |
| Trade debts | 44 | €4,823 | €2,537 | -€2,286 | -47.4% |
| Suppliers | 440/4 | €4,823 | €2,537 | -€2,286 | -47.4% |
| Taxes, remuneration and social security | 45 | €9,306 | €4,571 | -€4,735 | -50.9% |
| Taxes | 450/3 | €9,306 | €4,571 | -€4,735 | -50.9% |
| Other amounts payable | 47/48 | €47,371 | €44,322 | -€3,049 | -6.4% |
| Accrued charges and deferred income | 492/3 | €7,320 | €2,276 | -€5,044 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,568 | €15,600 | -€1,969 | -11.2% |
| Other operating charges | 640/8 | €931 | €1,087 | +€156 | +16.7% |
| Gross operating margin | 9900 | €32,531 | €21,981 | -€10,550 | -32.4% |
| Operating profit (loss) | 9901 | €14,032 | €5,295 | -€8,737 | -62.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,385 | €3,573 | -€813 | -18.5% |
| Recurring financial charges | 65 | €4,385 | €3,573 | -€813 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €9,646 | €1,723 | -€7,923 | -82.1% |
| Income taxes | 67/77 | €4,306 | €2,173 | -€2,133 | -49.5% |
| Profit (loss) for the period | 9904 | €5,340 | -€450 | -€5,790 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,340 | -€450 | -€5,790 |
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 30 September 2026 via checked.be.