PROFUMA: 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.
What changed
PROFUMA
NACE 46.321, Wholesale of meat and meat products, excluding game and poultry
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€55,677
2024 · €111,707-€56,030
Equity
€4.5m
2024 · €4.4m+€143,619
Cash
€505,289
2024 · €272,558+€232,731
Balance sheet total
€9.4m
2024 · €7.1m+€2.2m
Largest movements
Assets
- Stocks and contracts +€1.5m
up €1.5m (+62.6%), from €2.3m to €3.8m
- Intangible fixed assets +€376,721
new in 2025: €376,721
- Cash +€232,731
up €232,731 (+85.4%), from €272,558 to €505,289
mainly Trade debts (+€1.6m) and Short-term financial debts (+€550,000)
- Receivables within one year +€134,221
up €134,221 (+7.8%), from €1.7m to €1.8m
of which Trade receivables: +€190,714
Equity and liabilities
- Trade debts +€1.6m
up €1.6m (+303.4%), from €514,053 to €2.1m
- Short-term financial debts +€550,000
up €550,000 (+30.6%), from €1.8m to €2.4m
Income statement
- Goods and materials +€897,528
up €897,528 (+9.5%), from €9.5m to €10.4m
of which Purchases: +€2.0m
- Turnover +€412,703
up €412,703 (+3.7%), from €11.2m to €11.6m
- Financial income +€117,287
up €117,287 (+127.4%), from €92,078 to €209,365
of which Non-recurring financial income: +€188,370
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.
Result 2024
€111,707
Turnover
+€412,703
Other operating income
+€16,415
Goods and materials
-€897,528
Services and other goods
-€27,283
Staff costs
+€57,529
Depreciation
+€7,097
Other operating charges
-€24,257
Other operating items
+€376,924
Financial income
+€117,287
Financial charges
-€94,916
Result 2025
€55,677
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.
From operations
+€61,631
Investment
-€466,842
Financing
+€637,942
Cash 2024
€272,558
From operations (derived)
+€61,631
Net result for the year
+€55,677
Depreciation
+€19,307
Stocks and contracts
-€1.5m
Receivables within one year
-€134,221
Deferred charges and accrued income
+€38,029
Trade debts
+€1.6m
Tax, wage and social debts
-€21,166
Other debts
-€2,066
Accrued charges and deferred income
+€5,024
Investment (derived)
-€466,842
Investment in fixed assets (net)
-€466,842
Financing
+€637,942
Short-term financial debts
+€550,000
Contributions, distributions and other
+€87,942
Cash 2025
€505,289
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,138,550 | €9,373,593 | +€2.2m | +31.3% |
| Fixed assets | 21/28 | €2,738,515 | €3,186,050 | +€447,535 | +16.3% |
| Intangible fixed assets | 21 | - | €376,721 | +€376,721 | |
| Tangible fixed assets | 22/27 | €57,571 | €38,467 | -€19,104 | -33.2% |
| Plant, machinery and equipment | 23 | €35,218 | €21,002 | -€14,216 | -40.4% |
| Furniture and vehicles | 24 | €1 | €1 | -€0 | -25.6% |
| Other tangible fixed assets | 26 | €22,352 | €17,464 | -€4,888 | -21.9% |
| Financial fixed assets | 28 | €2,680,943 | €2,770,861 | +€89,918 | +3.4% |
| Affiliated companies | 280/1 | €2,674,233 | €2,770,511 | +€96,278 | +3.6% |
| Participating interests | 280 | €2,674,233 | €2,770,511 | +€96,278 | +3.6% |
| Other financial fixed assets | 284/8 | €6,710 | €350 | -€6,360 | -94.8% |
| Amounts receivable and cash guarantees | 285/8 | €6,710 | €350 | -€6,360 | -94.8% |
| Current assets | 29/58 | €4,400,035 | €6,187,543 | +€1.8m | +40.6% |
| Stocks and contracts in progress | 3 | €2,328,728 | €3,787,313 | +€1.5m | +62.6% |
| Stocks | 30/36 | €2,328,728 | €3,787,313 | +€1.5m | +62.6% |
| Goods purchased for resale | 34 | €2,328,728 | €3,787,313 | +€1.5m | +62.6% |
| Amounts receivable within one year | 40/41 | €1,715,081 | €1,849,302 | +€134,221 | +7.8% |
| Trade receivables | 40 | €1,590,745 | €1,781,459 | +€190,714 | +12.0% |
| Other amounts receivable | 41 | €124,336 | €67,843 | -€56,493 | -45.4% |
| Cash at bank and in hand | 54/58 | €272,558 | €505,289 | +€232,731 | +85.4% |
| Deferred charges and accrued income | 490/1 | €83,668 | €45,639 | -€38,029 | -45.5% |
| Total equity and liabilities | 10/49 | €7,138,550 | €9,373,593 | +€2.2m | +31.3% |
| Equity | 10/15 | €4,396,274 | €4,539,893 | +€143,619 | +3.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,264,580 | €2,352,522 | +€87,942 | +3.9% |
| Reserves | 13 | €2,025,000 | €2,087,000 | +€62,000 | +3.1% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €2,015,000 | €2,077,000 | +€62,000 | +3.1% |
| Profit (loss) carried forward | 14 | €6,694 | €371 | -€6,323 | -94.5% |
| Amounts payable | 17/49 | €2,742,276 | €4,833,700 | +€2.1m | +76.3% |
| Amounts payable within one year | 42/48 | €2,732,883 | €4,819,283 | +€2.1m | +76.3% |
| Financial debts | 43 | €1,800,000 | €2,350,000 | +€550,000 | +30.6% |
| Credit institutions | 430/8 | €1,800,000 | €2,350,000 | +€550,000 | +30.6% |
| Trade debts | 44 | €514,053 | €2,073,684 | +€1.6m | +303.4% |
| Suppliers | 440/4 | €514,053 | €2,073,684 | +€1.6m | +303.4% |
| Taxes, remuneration and social security | 45 | €175,494 | €154,328 | -€21,166 | -12.1% |
| Taxes | 450/3 | €13,485 | €20,781 | +€7,297 | +54.1% |
| Remuneration and social security | 454/9 | €162,009 | €133,546 | -€28,463 | -17.6% |
| Other amounts payable | 47/48 | €243,337 | €241,271 | -€2,066 | -0.8% |
| Accrued charges and deferred income | 492/3 | €9,393 | €14,417 | +€5,024 | +53.5% |
| Operating income | 70/76A | €11,199,508 | €12,005,550 | +€806,042 | +7.2% |
| Turnover | 70 | €11,199,508 | €11,612,211 | +€412,703 | +3.7% |
| Own construction capitalised | 72 | - | €376,924 | +€376,924 | |
| Other operating income | 74 | - | €16,415 | +€16,415 | |
| Operating charges | 60/66A | €11,058,413 | €11,942,855 | +€884,443 | +8.0% |
| Goods for resale, raw materials and consumables | 60 | €9,466,730 | €10,364,258 | +€897,528 | +9.5% |
| Purchases | 600/8 | €9,807,094 | €11,822,842 | +€2.0m | +20.6% |
| Change in stocks: decrease (increase) | 609 | -€340,365 | -€1,458,584 | -€1.1m | -328.5% |
| Services and other goods | 61 | €871,849 | €899,132 | +€27,283 | +3.1% |
| Remuneration, social security and pensions | 62 | €669,442 | €611,913 | -€57,529 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,404 | €19,307 | -€7,097 | -26.9% |
| Other operating charges | 640/8 | €23,988 | €48,245 | +€24,257 | +101.1% |
| Operating profit (loss) | 9901 | €141,096 | €62,695 | -€78,401 | -55.6% |
| Financial income | 75/76B | €92,078 | €209,365 | +€117,287 | +127.4% |
| Recurring financial income | 75 | €92,078 | €20,995 | -€71,083 | -77.2% |
| Income from financial fixed assets | 750 | €92,078 | - | -€92,078 | |
| Other financial income | 752/9 | - | €20,995 | +€20,995 | |
| Non-recurring financial income | 76B | - | €188,370 | +€188,370 | |
| Financial charges | 65/66B | €121,467 | €216,382 | +€94,916 | +78.1% |
| Recurring financial charges | 65 | €121,467 | €178,637 | +€57,170 | +47.1% |
| Debt charges | 650 | €121,467 | €176,371 | +€54,904 | +45.2% |
| Other financial charges | 652/9 | - | €2,266 | +€2,266 | |
| Non-recurring financial charges | 66B | - | €37,745 | +€37,745 | |
| Profit (loss) for the period before taxes | 9903 | €111,707 | €55,677 | -€56,030 | -50.2% |
| Profit (loss) for the period | 9904 | €111,707 | €55,677 | -€56,030 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €111,707 | €55,677 | -€56,030 | -50.2% |
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.