PROFSIS: 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.
PROFSIS
Largest movements
- Cash +€23,134
up €23,134 (+131.0%), from €17,655 to €40,789
mainly Net result for the year (+€33,579) and Depreciation (+€19,739)
- Tangible fixed assets -€15,376
down €15,376 (-12.6%), from €121,964 to €106,588
of which Furniture and vehicles: -€15,379
- Receivables within one year -€13,227
down €13,227 (-34.9%), from €37,949 to €24,721
of which Other amounts receivable: -€6,630
- Deferred charges and accrued income +€4,235
up €4,235 (+866.7%), from €489 to €4,724
- Reserves +€26,197
up €26,197 (+32.0%), from €81,800 to €107,997
of which Distributable reserves: +€28,057
- Other debts -€21,757
down €21,757 (-91.3%), from €23,824 to €2,067
- Debts after one year -€9,742
down €9,742 (-25.7%), from €37,961 to €28,219
- Tax, wage and social debts +€9,537
up €9,537 (+50.4%), from €18,927 to €28,464
of which Taxes: +€17,637
- Contributions -€6,200
down €6,200 (-100.0%), from €6,200 to €0
- Gross operating margin +€60,287
up €60,287 (+457.1%), from €13,189 to €73,476
- Taxes +€12,847
up €12,847 (+938.1%), from €1,370 to €14,217
- Depreciation +€6,614
up €6,614 (+50.4%), from €13,124 to €19,739
- Financial charges +€1,397
up €1,397 (+33.5%), from €4,166 to €5,563
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,083 | €179,531 | -€552 | -0.3% |
| Fixed assets | 21/28 | €122,414 | €107,037 | -€15,376 | -12.6% |
| Tangible fixed assets | 22/27 | €121,964 | €106,588 | -€15,376 | -12.6% |
| Land and buildings | 22 | €50,746 | €49,581 | -€1,165 | -2.3% |
| Plant, machinery and equipment | 23 | €3,579 | €4,748 | +€1,168 | +32.6% |
| Furniture and vehicles | 24 | €67,639 | €52,260 | -€15,379 | -22.7% |
| Financial fixed assets | 28 | €449 | €449 | = | 0.0% |
| Current assets | 29/58 | €57,669 | €72,493 | +€14,824 | +25.7% |
| Stocks and contracts in progress | 3 | €1,480 | €2,162 | +€683 | +46.1% |
| Stocks | 30/36 | €1,480 | €2,162 | +€683 | +46.1% |
| Amounts receivable within one year | 40/41 | €37,949 | €24,721 | -€13,227 | -34.9% |
| Trade receivables | 40 | €31,318 | €24,721 | -€6,597 | -21.1% |
| Other amounts receivable | 41 | €6,630 | €0 | -€6,630 | -100.0% |
| Current investments | 50/53 | €97 | €97 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,655 | €40,789 | +€23,134 | +131.0% |
| Deferred charges and accrued income | 490/1 | €489 | €4,724 | +€4,235 | +866.7% |
| Total equity and liabilities | 10/49 | €180,083 | €179,531 | -€552 | -0.3% |
| Equity | 10/15 | €82,478 | €107,997 | +€25,519 | +30.9% |
| Contributions | 10/11 | €6,200 | €0 | -€6,200 | -100.0% |
| Reserves | 13 | €81,800 | €107,997 | +€26,197 | +32.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €79,940 | €107,997 | +€28,057 | +35.1% |
| Profit (loss) carried forward | 14 | -€5,522 | €0 | +€5,522 | |
| Amounts payable | 17/49 | €97,604 | €71,534 | -€26,071 | -26.7% |
| Amounts payable after more than one year | 17 | €37,961 | €28,219 | -€9,742 | -25.7% |
| Financial debts | 170/4 | €37,961 | €28,219 | -€9,742 | -25.7% |
| Amounts payable within one year | 42/48 | €59,577 | €43,307 | -€16,270 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €15,055 | €12,409 | -€2,646 | -17.6% |
| Trade debts | 44 | €1,771 | €367 | -€1,404 | -79.3% |
| Suppliers | 440/4 | €1,771 | €367 | -€1,404 | -79.3% |
| Taxes, remuneration and social security | 45 | €18,927 | €28,464 | +€9,537 | +50.4% |
| Taxes | 450/3 | €10,827 | €28,464 | +€17,637 | +162.9% |
| Remuneration and social security | 454/9 | €8,100 | €0 | -€8,100 | -100.0% |
| Other amounts payable | 47/48 | €23,824 | €2,067 | -€21,757 | -91.3% |
| Accrued charges and deferred income | 492/3 | €66 | €8 | -€59 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,124 | €19,739 | +€6,614 | +50.4% |
| Other operating charges | 640/8 | €748 | €1,356 | +€608 | +81.3% |
| Gross operating margin | 9900 | €13,189 | €73,476 | +€60,287 | +457.1% |
| Operating profit (loss) | 9901 | -€683 | €52,381 | +€53,064 | |
| Financial income | 75/76B | €697 | €977 | +€280 | +40.2% |
| Recurring financial income | 75 | €697 | €977 | +€280 | +40.2% |
| Financial charges | 65/66B | €4,166 | €5,563 | +€1,397 | +33.5% |
| Recurring financial charges | 65 | €4,166 | €5,563 | +€1,397 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,152 | €47,796 | +€51,948 | |
| Income taxes | 67/77 | €1,370 | €14,217 | +€12,847 | +938.1% |
| Profit (loss) for the period | 9904 | -€5,522 | €33,579 | +€39,101 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,522 | €33,579 | +€39,101 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.