PROFOOD EXPERT: 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.
PROFOOD EXPERT
Largest movements
- Cash -€11,844
down €11,844 (-62.6%), from €18,905 to €7,061
mainly Investment in fixed assets (net) (-€11,545) and Trade debts (-€9,603)
- Tangible fixed assets +€9,944
up €9,944 (+619.8%), from €1,604 to €11,548
of which Furniture and vehicles: +€6,532
- Receivables within one year -€4,154
down €4,154 (-12.3%), from €33,688 to €29,534
of which Trade receivables: -€16,315
- Deferred charges and accrued income +€3,106
up €3,106 (+47.6%), from €6,523 to €9,629
- Intangible fixed assets -€1,652
down €1,652 (-84.1%), from €1,964 to €312
- Trade debts -€9,603
down €9,603 (-83.2%), from €11,548 to €1,946
- Current portion of long-term debt +€6,395
new in 2025: €6,395
- Profit (loss) carried forward -€2,809
down €2,809 (-4.1%), from €69,093 to €66,285
- Tax, wage and social debts +€2,536
up €2,536 (+8.7%), from €29,109 to €31,644
of which Remuneration and social security: +€7,673
- Gross operating margin -€29,544
down €29,544 (-73.0%), from €40,487 to €10,944
- Staff costs +€9,149
new in 2025: €9,149
- Taxes -€8,083
down €8,083 (-82.2%), from €9,838 to €1,755
- Other operating charges +€1,354
up €1,354 (+392.6%), from €345 to €1,699
- Depreciation +€976
up €976 (+46.6%), from €2,093 to €3,069
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 | €112,685 | €108,269 | -€4,416 | -3.9% |
| Fixed assets | 21/28 | €3,569 | €12,045 | +€8,476 | +237.5% |
| Intangible fixed assets | 21 | €1,964 | €312 | -€1,652 | -84.1% |
| Tangible fixed assets | 22/27 | €1,604 | €11,548 | +€9,944 | +619.8% |
| Plant, machinery and equipment | 23 | - | €3,412 | +€3,412 | |
| Furniture and vehicles | 24 | €1,604 | €8,136 | +€6,532 | +407.1% |
| Financial fixed assets | 28 | - | €184 | +€184 | |
| Current assets | 29/58 | €109,116 | €96,225 | -€12,892 | -11.8% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,688 | €29,534 | -€4,154 | -12.3% |
| Trade receivables | 40 | €33,688 | €17,373 | -€16,315 | -48.4% |
| Other amounts receivable | 41 | - | €12,161 | +€12,161 | |
| Cash at bank and in hand | 54/58 | €18,905 | €7,061 | -€11,844 | -62.6% |
| Deferred charges and accrued income | 490/1 | €6,523 | €9,629 | +€3,106 | +47.6% |
| Total equity and liabilities | 10/49 | €112,685 | €108,269 | -€4,416 | -3.9% |
| Equity | 10/15 | €71,093 | €68,285 | -€2,809 | -4.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,093 | €66,285 | -€2,809 | -4.1% |
| Amounts payable | 17/49 | €41,592 | €39,985 | -€1,607 | -3.9% |
| Amounts payable within one year | 42/48 | €41,592 | €39,985 | -€1,607 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,395 | +€6,395 | |
| Trade debts | 44 | €11,548 | €1,946 | -€9,603 | -83.2% |
| Suppliers | 440/4 | €11,548 | €1,946 | -€9,603 | -83.2% |
| Taxes, remuneration and social security | 45 | €29,109 | €31,644 | +€2,536 | +8.7% |
| Taxes | 450/3 | €29,109 | €23,971 | -€5,138 | -17.7% |
| Remuneration and social security | 454/9 | - | €7,673 | +€7,673 | |
| Other amounts payable | 47/48 | €935 | - | -€935 | |
| Remuneration, social security and pensions | 62 | - | €9,149 | +€9,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,093 | €3,069 | +€976 | +46.6% |
| Other operating charges | 640/8 | €345 | €1,699 | +€1,354 | +392.6% |
| Gross operating margin | 9900 | €40,487 | €10,944 | -€29,544 | -73.0% |
| Operating profit (loss) | 9901 | €38,050 | -€2,973 | -€41,023 | |
| Financial income | 75/76B | €3,129 | €3,215 | +€86 | +2.8% |
| Recurring financial income | 75 | €3,129 | €3,215 | +€86 | +2.8% |
| Financial charges | 65/66B | €694 | €1,296 | +€603 | +86.9% |
| Recurring financial charges | 65 | €694 | €1,296 | +€603 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | €40,485 | -€1,054 | -€41,539 | |
| Income taxes | 67/77 | €9,838 | €1,755 | -€8,083 | -82.2% |
| Profit (loss) for the period | 9904 | €30,648 | -€2,809 | -€33,456 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,648 | -€2,809 | -€33,456 |
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 3 October 2026 via checked.be.