Proftech & De Bruyn: 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.
Proftech & De Bruyn
Largest movements
- Receivables within one year +€316,239
up €316,239 (+79.0%), from €400,224 to €716,462
of which Trade receivables: +€350,285
- Tangible fixed assets -€48,892
down €48,892 (-6.2%), from €789,111 to €740,219
of which Furniture and vehicles: -€73,486
- Cash -€43,476
down €43,476 (-63.6%), from €68,313 to €24,837
mainly Receivables within one year (-€316,239) and Short-term financial debts (-€224,792)
- Advances received +€395,551
up €395,551 (+263.7%), from €150,015 to €545,566
- Short-term financial debts -€224,792
down €224,792 (-55.4%), from €405,948 to €181,156
- Trade debts +€137,916
up €137,916 (+27.1%), from €508,262 to €646,178
- Debts after one year -€101,327
down €101,327 (-32.0%), from €316,177 to €214,850
- Tax, wage and social debts +€94,624
up €94,624 (+119.3%), from €79,286 to €173,910
of which Taxes: +€79,382
- Gross operating margin +€218,711
up €218,711 (+26.4%), from €829,802 to €1.0m
- Staff costs +€49,398
up €49,398 (+7.5%), from €656,833 to €706,231
- Depreciation +€48,157
up €48,157 (+37.4%), from €128,724 to €176,881
- Taxes +€35,142
up €35,142 (+359.1%), from €9,785 to €44,927
- Write-downs -€24,418
down €24,418 (-100.0%), from €24,418 to €0
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 | €2,962,007 | €3,168,638 | +€206,631 | +7.0% |
| Fixed assets | 21/28 | €1,496,697 | €1,446,219 | -€50,478 | -3.4% |
| Intangible fixed assets | 21 | €7,291 | €5,705 | -€1,586 | -21.8% |
| Tangible fixed assets | 22/27 | €789,111 | €740,219 | -€48,892 | -6.2% |
| Plant, machinery and equipment | 23 | €9,331 | €85,077 | +€75,746 | +811.8% |
| Furniture and vehicles | 24 | €400,216 | €326,730 | -€73,486 | -18.4% |
| Other tangible fixed assets | 26 | €379,564 | €328,412 | -€51,152 | -13.5% |
| Financial fixed assets | 28 | €700,295 | €700,295 | = | 0.0% |
| Current assets | 29/58 | €1,465,310 | €1,722,418 | +€257,109 | +17.5% |
| Stocks and contracts in progress | 3 | €973,121 | €943,445 | -€29,676 | -3.0% |
| Stocks | 30/36 | €679,452 | €706,407 | +€26,955 | +4.0% |
| Contracts in progress | 37 | €293,669 | €237,038 | -€56,631 | -19.3% |
| Amounts receivable within one year | 40/41 | €400,224 | €716,462 | +€316,239 | +79.0% |
| Trade receivables | 40 | €331,743 | €682,028 | +€350,285 | +105.6% |
| Other amounts receivable | 41 | €68,481 | €34,435 | -€34,046 | -49.7% |
| Cash at bank and in hand | 54/58 | €68,313 | €24,837 | -€43,476 | -63.6% |
| Deferred charges and accrued income | 490/1 | €23,651 | €37,674 | +€14,022 | +59.3% |
| Total equity and liabilities | 10/49 | €2,962,007 | €3,168,638 | +€206,631 | +7.0% |
| Equity | 10/15 | €1,209,892 | €1,151,122 | -€58,771 | -4.9% |
| Contributions | 10/11 | €312,000 | €312,000 | = | 0.0% |
| Capital | 10 | €82,700 | €82,700 | = | 0.0% |
| Issued capital | 100 | €82,700 | €82,700 | = | 0.0% |
| Outside capital | 11 | €229,300 | €229,300 | = | 0.0% |
| Share premium | 1100/10 | €229,300 | €229,300 | = | 0.0% |
| Reserves | 13 | €91,056 | €91,056 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,270 | €8,270 | = | 0.0% |
| Legal reserve | 130 | €8,270 | €8,270 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,786 | €82,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | €806,837 | €748,066 | -€58,771 | -7.3% |
| Amounts payable | 17/49 | €1,752,114 | €2,017,516 | +€265,402 | +15.1% |
| Amounts payable after more than one year | 17 | €316,177 | €214,850 | -€101,327 | -32.0% |
| Financial debts | 170/4 | €316,177 | €214,850 | -€101,327 | -32.0% |
| Amounts payable within one year | 42/48 | €1,384,962 | €1,802,666 | +€417,704 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €182,788 | €178,334 | -€4,454 | -2.4% |
| Financial debts | 43 | €405,948 | €181,156 | -€224,792 | -55.4% |
| Credit institutions | 430/8 | €405,948 | €181,156 | -€224,792 | -55.4% |
| Trade debts | 44 | €508,262 | €646,178 | +€137,916 | +27.1% |
| Suppliers | 440/4 | €508,262 | €646,178 | +€137,916 | +27.1% |
| Advances received on contracts in progress | 46 | €150,015 | €545,566 | +€395,551 | +263.7% |
| Taxes, remuneration and social security | 45 | €79,286 | €173,910 | +€94,624 | +119.3% |
| Taxes | 450/3 | €5,688 | €85,071 | +€79,382 | +1395.6% |
| Remuneration and social security | 454/9 | €73,598 | €88,839 | +€15,241 | +20.7% |
| Other amounts payable | 47/48 | €58,663 | €77,522 | +€18,859 | +32.1% |
| Accrued charges and deferred income | 492/3 | €50,975 | €0 | -€50,975 | -100.0% |
| Non-recurring operating income | 76A | €24,772 | €0 | -€24,772 | -100.0% |
| Remuneration, social security and pensions | 62 | €656,833 | €706,231 | +€49,398 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,724 | €176,881 | +€48,157 | +37.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,418 | €0 | -€24,418 | -100.0% |
| Other operating charges | 640/8 | €18,420 | €15,239 | -€3,180 | -17.3% |
| Gross operating margin | 9900 | €829,802 | €1,048,513 | +€218,711 | +26.4% |
| Operating profit (loss) | 9901 | €1,407 | €150,162 | +€148,755 | +10568.8% |
| Financial income | 75/76B | €83,701 | €89,712 | +€6,012 | +7.2% |
| Recurring financial income | 75 | €83,701 | €89,712 | +€6,012 | +7.2% |
| Financial charges | 65/66B | €73,142 | €63,718 | -€9,423 | -12.9% |
| Recurring financial charges | 65 | €73,142 | €63,718 | -€9,423 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €11,967 | €176,156 | +€164,189 | +1372.1% |
| Income taxes | 67/77 | €9,785 | €44,927 | +€35,142 | +359.1% |
| Profit (loss) for the period | 9904 | €2,182 | €131,229 | +€129,047 | +5915.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,182 | €131,229 | +€129,047 | +5915.3% |
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 6 October 2026 via checked.be.