PROFROID: 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.
PROFROID
Largest movements
- Receivables within one year +€6,438
up €6,438 (+669.3%), from €962 to €7,400
of which Other amounts receivable: +€5,108
- Cash +€4,635
up €4,635 (+14.2%), from €32,577 to €37,212
mainly Net result for the year (+€15,454) and Trade debts (+€1,080)
- Reserves +€15,454
up €15,454 (+78.5%), from €19,676 to €35,130
- Tax, wage and social debts -€5,971
down €5,971 (-79.4%), from €7,516 to €1,545
- Trade debts +€1,080
up €1,080 (+30.7%), from €3,520 to €4,601
- Gross operating margin +€3,069
up €3,069 (+16.5%), from €18,642 to €21,712
- Taxes +€848
up €848 (+16.6%), from €5,104 to €5,952
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 | €34,713 | €45,276 | +€10,563 | +30.4% |
| Formation expenses | 20 | €913 | €664 | -€249 | -27.3% |
| Current assets | 29/58 | €33,799 | €44,612 | +€10,812 | +32.0% |
| Amounts receivable within one year | 40/41 | €962 | €7,400 | +€6,438 | +669.3% |
| Trade receivables | 40 | €0 | €1,330 | +€1,330 | |
| Other amounts receivable | 41 | €962 | €6,070 | +€5,108 | +531.0% |
| Cash at bank and in hand | 54/58 | €32,577 | €37,212 | +€4,635 | +14.2% |
| Deferred charges and accrued income | 490/1 | €260 | - | -€260 | |
| Total equity and liabilities | 10/49 | €34,713 | €45,276 | +€10,563 | +30.4% |
| Equity | 10/15 | €23,676 | €39,130 | +€15,454 | +65.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €19,676 | €35,130 | +€15,454 | +78.5% |
| Distributable reserves | 133 | €19,676 | €35,130 | +€15,454 | +78.5% |
| Amounts payable | 17/49 | €11,036 | €6,146 | -€4,890 | -44.3% |
| Amounts payable within one year | 42/48 | €11,036 | €6,146 | -€4,890 | -44.3% |
| Trade debts | 44 | €3,520 | €4,601 | +€1,080 | +30.7% |
| Suppliers | 440/4 | €3,520 | €4,601 | +€1,080 | +30.7% |
| Taxes, remuneration and social security | 45 | €7,516 | €1,545 | -€5,971 | -79.4% |
| Taxes | 450/3 | €7,516 | €1,545 | -€5,971 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €249 | = | 0.0% |
| Gross operating margin | 9900 | €18,642 | €21,712 | +€3,069 | +16.5% |
| Operating profit (loss) | 9901 | €18,393 | €21,463 | +€3,069 | +16.7% |
| Financial charges | 65/66B | €45 | €57 | +€12 | +26.9% |
| Recurring financial charges | 65 | €45 | €57 | +€12 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €18,348 | €21,406 | +€3,057 | +16.7% |
| Income taxes | 67/77 | €5,104 | €5,952 | +€848 | +16.6% |
| Profit (loss) for the period | 9904 | €13,245 | €15,454 | +€2,209 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,245 | €15,454 | +€2,209 | +16.7% |
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 28 September 2026 via checked.be.