PROFORBIS: 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.
PROFORBIS
Largest movements
- Current investments -€30,000
down €30,000 (-33.3%), from €90,000 to €60,000
- Cash +€16,431
up €16,431 (+66.0%), from €24,913 to €41,344
mainly Net result for the year (+€31,607) and Current investments (+€30,000)
- Receivables within one year +€3,524
up €3,524 (+77.3%), from €4,561 to €8,085
of which Other amounts receivable: +€1,872
- Accrued charges and deferred income -€9,102
down €9,102 (-98.0%), from €9,285 to €183
- Reserves -€6,042
down €6,042 (-5.9%), from €101,783 to €95,741
of which Distributable reserves: -€6,042
- Tax, wage and social debts +€3,148
up €3,148 (+139.5%), from €2,257 to €5,405
- Trade debts +€1,225
up €1,225 (+443.8%), from €276 to €1,501
- Gross operating margin +€16,713
up €16,713 (+55.9%), from €29,899 to €46,612
- Taxes +€5,490
up €5,490 (+51.3%), from €10,699 to €16,189
- Financial income +€485
up €485 (+17.4%), from €2,794 to €3,279
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 | €122,385 | €111,614 | -€10,771 | -8.8% |
| Fixed assets | 21/28 | €429 | - | -€429 | |
| Tangible fixed assets | 22/27 | €429 | - | -€429 | |
| Furniture and vehicles | 24 | €429 | - | -€429 | |
| Current assets | 29/58 | €121,956 | €111,614 | -€10,342 | -8.5% |
| Stocks and contracts in progress | 3 | €2,482 | €2,185 | -€297 | -12.0% |
| Stocks | 30/36 | €2,482 | €2,185 | -€297 | -12.0% |
| Amounts receivable within one year | 40/41 | €4,561 | €8,085 | +€3,524 | +77.3% |
| Trade receivables | 40 | €3,653 | €5,305 | +€1,652 | +45.2% |
| Other amounts receivable | 41 | €908 | €2,780 | +€1,872 | +206.2% |
| Current investments | 50/53 | €90,000 | €60,000 | -€30,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €24,913 | €41,344 | +€16,431 | +66.0% |
| Total equity and liabilities | 10/49 | €122,385 | €111,614 | -€10,771 | -8.8% |
| Equity | 10/15 | €107,983 | €101,941 | -€6,042 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,783 | €95,741 | -€6,042 | -5.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,923 | €93,881 | -€6,042 | -6.0% |
| Amounts payable | 17/49 | €14,402 | €9,673 | -€4,729 | -32.8% |
| Amounts payable within one year | 42/48 | €5,117 | €9,490 | +€4,373 | +85.5% |
| Trade debts | 44 | €276 | €1,501 | +€1,225 | +443.8% |
| Suppliers | 440/4 | €276 | €1,501 | +€1,225 | +443.8% |
| Taxes, remuneration and social security | 45 | €2,257 | €5,405 | +€3,148 | +139.5% |
| Taxes | 450/3 | €2,257 | €5,405 | +€3,148 | +139.5% |
| Other amounts payable | 47/48 | €2,584 | €2,584 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,285 | €183 | -€9,102 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429 | €429 | = | 0.0% |
| Other operating charges | 640/8 | €1,300 | €1,443 | +€143 | +11.0% |
| Gross operating margin | 9900 | €29,899 | €46,612 | +€16,713 | +55.9% |
| Operating profit (loss) | 9901 | €28,170 | €44,740 | +€16,570 | +58.8% |
| Financial income | 75/76B | €2,794 | €3,279 | +€485 | +17.4% |
| Recurring financial income | 75 | €2,794 | €3,279 | +€485 | +17.4% |
| Financial charges | 65/66B | €247 | €223 | -€24 | -9.7% |
| Recurring financial charges | 65 | €247 | €223 | -€24 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €30,717 | €47,796 | +€17,079 | +55.6% |
| Income taxes | 67/77 | €10,699 | €16,189 | +€5,490 | +51.3% |
| Profit (loss) for the period | 9904 | €20,018 | €31,607 | +€11,589 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,018 | €31,607 | +€11,589 | +57.9% |
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 11 October 2026 via checked.be.