PROFRUCTIS: 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.
PROFRUCTIS
Largest movements
- Receivables within one year +€164,503
up €164,503 (+495%), from €33,205 to €197,708
of which Other amounts receivable: +€146,763
- Financial fixed assets -€93,000
down €93,000 (-71.9%), from €129,305 to €36,305
- Tangible fixed assets +€35,348
up €35,348 (+83.9%), from €42,123 to €77,471
of which Furniture and vehicles: +€31,868
- Cash -€22,154
down €22,154 (-23.6%), from €93,815 to €71,661
mainly Receivables within one year (-€164,503) and Deferred charges and accrued income (-€1,179)
- Reserves +€59,810
up €59,810 (+147%), from €40,817 to €100,627
of which Distributable reserves: +€59,810
- Trade debts +€9,661
up €9,661 (+46.4%), from €20,834 to €30,495
- Debts after one year +€7,208
up €7,208 (+12.3%), from €58,406 to €65,615
of which Financial debts: +€7,208
- Tax, wage and social debts +€4,662
up €4,662 (+143%), from €3,256 to €7,919
of which Remuneration and social security: +€2,629
- Gross operating margin -€18,350
down €18,350 (-6.9%), from €265,618 to €247,268
- Staff costs +€14,119
up €14,119 (+12.4%), from €114,123 to €128,242
- Taxes +€10,567
up €10,567 (+53.0%), from €19,943 to €30,510
- Depreciation +€5,850
up €5,850 (+42.6%), from €13,723 to €19,573
- Other operating charges -€3,797
down €3,797 (-36.0%), from €10,557 to €6,760
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.
Derived cash bridge
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 | €327,290 | €413,111 | +€85,821 | +26.2% |
| Fixed assets | 21/28 | €171,428 | €113,776 | -€57,652 | -33.6% |
| Tangible fixed assets | 22/27 | €42,123 | €77,471 | +€35,348 | +83.9% |
| Plant, machinery and equipment | 23 | €41,528 | €44,003 | +€2,474 | +6.0% |
| Furniture and vehicles | 24 | €344 | €32,212 | +€31,868 | +9,257% |
| Other tangible fixed assets | 26 | €251 | €1,256 | +€1,006 | +401% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €129,305 | €36,305 | -€93,000 | -71.9% |
| Current assets | 29/58 | €155,862 | €299,335 | +€143,473 | +92.1% |
| Stocks and contracts in progress | 3 | €25,967 | €25,912 | -€55 | -0.2% |
| Stocks | 30/36 | €25,967 | €25,912 | -€55 | -0.2% |
| Amounts receivable within one year | 40/41 | €33,205 | €197,708 | +€164,503 | +495% |
| Trade receivables | 40 | €13,478 | €31,218 | +€17,740 | +132% |
| Other amounts receivable | 41 | €19,727 | €166,490 | +€146,763 | +744% |
| Cash at bank and in hand | 54/58 | €93,815 | €71,661 | -€22,154 | -23.6% |
| Deferred charges and accrued income | 490/1 | €2,875 | €4,054 | +€1,179 | +41.0% |
| Total equity and liabilities | 10/49 | €327,290 | €413,111 | +€85,821 | +26.2% |
| Equity | 10/15 | €180,817 | €240,627 | +€59,810 | +33.1% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €40,817 | €100,627 | +€59,810 | +147% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Distributable reserves | 133 | €40,797 | €100,607 | +€59,810 | +147% |
| Amounts payable | 17/49 | €146,473 | €172,484 | +€26,011 | +17.8% |
| Amounts payable after more than one year | 17 | €58,406 | €65,615 | +€7,208 | +12.3% |
| Financial debts | 170/4 | €12,906 | €20,115 | +€7,208 | +55.9% |
| Other amounts payable | 178/9 | €45,500 | €45,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,066 | €106,869 | +€18,803 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €13,175 | €13,625 | +€450 | +3.4% |
| Trade debts | 44 | €20,834 | €30,495 | +€9,661 | +46.4% |
| Suppliers | 440/4 | €20,834 | €30,495 | +€9,661 | +46.4% |
| Taxes, remuneration and social security | 45 | €3,256 | €7,919 | +€4,662 | +143% |
| Taxes | 450/3 | - | €2,033 | +€2,033 | |
| Remuneration and social security | 454/9 | €3,256 | €5,885 | +€2,629 | +80.7% |
| Other amounts payable | 47/48 | €50,801 | €54,830 | +€4,030 | +7.9% |
| Remuneration, social security and pensions | 62 | €114,123 | €128,242 | +€14,119 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,723 | €19,573 | +€5,850 | +42.6% |
| Other operating charges | 640/8 | €10,557 | €6,760 | -€3,797 | -36.0% |
| Gross operating margin | 9900 | €265,618 | €247,268 | -€18,350 | -6.9% |
| Operating profit (loss) | 9901 | €127,215 | €92,693 | -€34,522 | -27.1% |
| Financial income | 75/76B | €310 | €200 | -€110 | -35.6% |
| Recurring financial income | 75 | €310 | €200 | -€110 | -35.6% |
| Financial charges | 65/66B | €3,192 | €2,573 | -€619 | -19.4% |
| Recurring financial charges | 65 | €3,192 | €2,573 | -€619 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €124,334 | €90,319 | -€34,014 | -27.4% |
| Income taxes | 67/77 | €19,943 | €30,510 | +€10,567 | +53.0% |
| Profit (loss) for the period | 9904 | €104,390 | €59,810 | -€44,581 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,390 | €59,810 | -€44,581 | -42.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.