PROFTOP: 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.
PROFTOP
Largest movements
- Receivables after one year +€48,346
new in 2025: €48,346
- Cash -€46,246
down €46,246 (-71.8%), from €64,377 to €18,130
mainly Receivables after one year (-€48,346) and Tax, wage and social debts (-€25,520)
- Receivables within one year -€12,658
down €12,658 (-57.2%), from €22,120 to €9,462
of which Trade receivables: -€14,355
- Tangible fixed assets -€2,197
down €2,197 (-20.0%), from €10,985 to €8,788
- Profit (loss) carried forward +€37,279
up €37,279 (+148.0%), from €25,187 to €62,465
- Tax, wage and social debts -€25,520
down €25,520 (-67.7%), from €37,695 to €12,175
of which Remuneration and social security: -€31,520
- Other debts -€24,800
no longer reported in 2025 (was €24,800)
- Depreciation +€2,197
new in 2025: €2,197
- Other operating charges +€884
up €884 (+415.9%), from €213 to €1,097
- Gross operating margin +€373
up €373 (+1.2%), from €31,235 to €31,609
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 | €97,482 | €84,726 | -€12,755 | -13.1% |
| Fixed assets | 21/28 | €10,985 | €8,788 | -€2,197 | -20.0% |
| Tangible fixed assets | 22/27 | €10,985 | €8,788 | -€2,197 | -20.0% |
| Furniture and vehicles | 24 | €10,985 | €8,788 | -€2,197 | -20.0% |
| Current assets | 29/58 | €86,496 | €75,938 | -€10,558 | -12.2% |
| Amounts receivable after more than one year | 29 | - | €48,346 | +€48,346 | |
| Other amounts receivable | 291 | - | €48,346 | +€48,346 | |
| Amounts receivable within one year | 40/41 | €22,120 | €9,462 | -€12,658 | -57.2% |
| Trade receivables | 40 | €21,610 | €7,256 | -€14,355 | -66.4% |
| Other amounts receivable | 41 | €510 | €2,206 | +€1,697 | +332.9% |
| Cash at bank and in hand | 54/58 | €64,377 | €18,130 | -€46,246 | -71.8% |
| Total equity and liabilities | 10/49 | €97,482 | €84,726 | -€12,755 | -13.1% |
| Equity | 10/15 | €27,687 | €64,965 | +€37,279 | +134.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,187 | €62,465 | +€37,279 | +148.0% |
| Amounts payable | 17/49 | €69,795 | €19,761 | -€50,034 | -71.7% |
| Amounts payable within one year | 42/48 | €69,795 | €19,761 | -€50,034 | -71.7% |
| Trade debts | 44 | €7,300 | €7,586 | +€286 | +3.9% |
| Suppliers | 440/4 | €7,300 | €7,586 | +€286 | +3.9% |
| Taxes, remuneration and social security | 45 | €37,695 | €12,175 | -€25,520 | -67.7% |
| Taxes | 450/3 | €6,175 | €12,175 | +€6,000 | +97.2% |
| Remuneration and social security | 454/9 | €31,520 | - | -€31,520 | |
| Other amounts payable | 47/48 | €24,800 | - | -€24,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,197 | +€2,197 | |
| Other operating charges | 640/8 | €213 | €1,097 | +€884 | +415.9% |
| Gross operating margin | 9900 | €31,235 | €31,609 | +€373 | +1.2% |
| Operating profit (loss) | 9901 | €31,023 | €28,315 | -€2,708 | -8.7% |
| Financial charges | 65/66B | €149 | €36 | -€113 | -75.9% |
| Recurring financial charges | 65 | €149 | €36 | -€113 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | €30,873 | €28,279 | -€2,595 | -8.4% |
| Income taxes | 67/77 | €6,175 | €6,000 | -€175 | -2.8% |
| Profit (loss) for the period | 9904 | €24,699 | €22,279 | -€2,420 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,699 | €22,279 | -€2,420 | -9.8% |
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 29 September 2026 via checked.be.