PROFTECON: 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.
PROFTECON
Largest movements
- Cash -€31,681
down €31,681 (-72.1%), from €43,923 to €12,243
mainly Net result for the year (-€22,740) and Tax, wage and social debts (-€12,449)
- Receivables within one year +€1,651
up €1,651 (+83.4%), from €1,980 to €3,631
of which Trade receivables: +€1,624
- Tangible fixed assets -€974
down €974 (-35.3%), from €2,759 to €1,785
- Profit (loss) carried forward -€22,740
down €22,740, from €22,514 to -€226
- Tax, wage and social debts -€12,449
down €12,449 (-63.0%), from €19,759 to €7,310
of which Taxes: -€8,129
- Debts after one year +€6,311
new in 2025: €6,311
- Other debts -€1,120
no longer reported in 2025 (was €1,120)
- Trade debts -€781
down €781 (-31.5%), from €2,475 to €1,694
- Gross operating margin -€52,272
down €52,272, from €30,650 to -€21,622
- Taxes -€6,276
no longer reported in 2025 (was €6,276)
- Depreciation +€811
up €811 (+495.7%), from €164 to €974
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 | €49,061 | €18,089 | -€30,972 | -63.1% |
| Fixed assets | 21/28 | €2,759 | €1,785 | -€974 | -35.3% |
| Tangible fixed assets | 22/27 | €2,759 | €1,785 | -€974 | -35.3% |
| Plant, machinery and equipment | 23 | €2,759 | €1,785 | -€974 | -35.3% |
| Current assets | 29/58 | €46,302 | €16,304 | -€29,998 | -64.8% |
| Amounts receivable within one year | 40/41 | €1,980 | €3,631 | +€1,651 | +83.4% |
| Trade receivables | 40 | €1,980 | €3,604 | +€1,624 | +82.0% |
| Other amounts receivable | 41 | - | €26 | +€26 | |
| Cash at bank and in hand | 54/58 | €43,923 | €12,243 | -€31,681 | -72.1% |
| Deferred charges and accrued income | 490/1 | €398 | €431 | +€32 | +8.1% |
| Total equity and liabilities | 10/49 | €49,061 | €18,089 | -€30,972 | -63.1% |
| Equity | 10/15 | €25,514 | €2,774 | -€22,740 | -89.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,514 | -€226 | -€22,740 | |
| Amounts payable | 17/49 | €23,547 | €15,315 | -€8,232 | -35.0% |
| Amounts payable after more than one year | 17 | - | €6,311 | +€6,311 | |
| Other amounts payable | 178/9 | - | €6,311 | +€6,311 | |
| Amounts payable within one year | 42/48 | €23,354 | €9,004 | -€14,350 | -61.4% |
| Trade debts | 44 | €2,475 | €1,694 | -€781 | -31.5% |
| Suppliers | 440/4 | €2,475 | €1,694 | -€781 | -31.5% |
| Taxes, remuneration and social security | 45 | €19,759 | €7,310 | -€12,449 | -63.0% |
| Taxes | 450/3 | €15,367 | €7,238 | -€8,129 | -52.9% |
| Remuneration and social security | 454/9 | €4,392 | €72 | -€4,320 | -98.4% |
| Other amounts payable | 47/48 | €1,120 | - | -€1,120 | |
| Accrued charges and deferred income | 492/3 | €193 | - | -€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164 | €974 | +€811 | +495.7% |
| Other operating charges | 640/8 | €106 | €112 | +€6 | +5.9% |
| Gross operating margin | 9900 | €30,650 | -€21,622 | -€52,272 | |
| Operating profit (loss) | 9901 | €30,381 | -€22,708 | -€53,089 | |
| Financial income | 75/76B | €24 | €87 | +€64 | +269.6% |
| Recurring financial income | 75 | €24 | €87 | +€64 | +269.6% |
| Financial charges | 65/66B | €15 | €119 | +€105 | +715.2% |
| Recurring financial charges | 65 | €15 | €119 | +€105 | +715.2% |
| Profit (loss) for the period before taxes | 9903 | €30,390 | -€22,740 | -€53,130 | |
| Income taxes | 67/77 | €6,276 | - | -€6,276 | |
| Profit (loss) for the period | 9904 | €24,114 | -€22,740 | -€46,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,114 | -€22,740 | -€46,854 |
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 8 October 2026 via checked.be.