ProFunctional: 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.
ProFunctional
Largest movements
- Financial fixed assets +€288,452
up €288,452 (+6410.0%), from €4,500 to €292,952
- Receivables within one year -€133,222
down €133,222 (-18.9%), from €705,465 to €572,243
of which Trade receivables: -€213,602
- Cash +€114,673
up €114,673 (+69.4%), from €165,210 to €279,883
mainly Trade debts (+€232,702) and Net result for the year (+€154,641)
- Deferred charges and accrued income +€112,428
up €112,428 (+3556.7%), from €3,161 to €115,589
- Stocks and contracts +€51,253
up €51,253 (+169.9%), from €30,170 to €81,423
- Trade debts +€232,702
up €232,702 (+94.0%), from €247,569 to €480,271
- Profit (loss) carried forward +€154,641
new in 2025: €154,641
- Accrued charges and deferred income +€105,806
up €105,806 (+1849.5%), from €5,721 to €111,527
- Debts after one year -€50,711
down €50,711 (-30.5%), from €166,350 to €115,639
- Current portion of long-term debt -€31,436
down €31,436 (-36.5%), from €86,167 to €54,731
- Gross operating margin +€87,301
up €87,301 (+10.2%), from €857,636 to €944,937
- Depreciation -€71,768
down €71,768 (-74.5%), from €96,288 to €24,521
- Staff costs +€33,439
up €33,439 (+5.2%), from €644,023 to €677,462
- Taxes +€30,929
up €30,929 (+83.2%), from €37,186 to €68,116
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 | €1,010,741 | €1,435,323 | +€424,582 | +42.0% |
| Fixed assets | 21/28 | €53,814 | €330,078 | +€276,264 | +513.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €49,314 | €37,126 | -€12,188 | -24.7% |
| Land and buildings | 22 | €17,999 | - | -€17,999 | |
| Plant, machinery and equipment | 23 | €2,969 | €2,238 | -€732 | -24.6% |
| Furniture and vehicles | 24 | €16,276 | €24,715 | +€8,439 | +51.9% |
| Leasing and similar rights | 25 | €12,069 | €4,943 | -€7,126 | -59.0% |
| Other tangible fixed assets | 26 | - | €5,230 | +€5,230 | |
| Financial fixed assets | 28 | €4,500 | €292,952 | +€288,452 | +6410.0% |
| Current assets | 29/58 | €956,928 | €1,105,245 | +€148,318 | +15.5% |
| Stocks and contracts in progress | 3 | €30,170 | €81,423 | +€51,253 | +169.9% |
| Stocks | 30/36 | €30,170 | €81,423 | +€51,253 | +169.9% |
| Amounts receivable within one year | 40/41 | €705,465 | €572,243 | -€133,222 | -18.9% |
| Trade receivables | 40 | €701,214 | €487,613 | -€213,602 | -30.5% |
| Other amounts receivable | 41 | €4,250 | €84,630 | +€80,380 | +1891.1% |
| Current investments | 50/53 | €52,922 | €56,108 | +€3,186 | +6.0% |
| Cash at bank and in hand | 54/58 | €165,210 | €279,883 | +€114,673 | +69.4% |
| Deferred charges and accrued income | 490/1 | €3,161 | €115,589 | +€112,428 | +3556.7% |
| Total equity and liabilities | 10/49 | €1,010,741 | €1,435,323 | +€424,582 | +42.0% |
| Equity | 10/15 | €335,163 | €489,804 | +€154,641 | +46.1% |
| Contributions | 10/11 | €96,850 | €96,850 | = | 0.0% |
| Reserves | 13 | €238,313 | €238,313 | = | 0.0% |
| Distributable reserves | 133 | €238,313 | €238,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €154,641 | +€154,641 | |
| Amounts payable | 17/49 | €675,578 | €945,519 | +€269,941 | +40.0% |
| Amounts payable after more than one year | 17 | €166,350 | €115,639 | -€50,711 | -30.5% |
| Financial debts | 170/4 | €166,350 | €115,639 | -€50,711 | -30.5% |
| Amounts payable within one year | 42/48 | €503,508 | €718,354 | +€214,846 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | €86,167 | €54,731 | -€31,436 | -36.5% |
| Financial debts | 43 | €50,000 | €53,536 | +€3,536 | +7.1% |
| Credit institutions | 430/8 | €50,000 | €53,536 | +€3,536 | +7.1% |
| Trade debts | 44 | €247,569 | €480,271 | +€232,702 | +94.0% |
| Suppliers | 440/4 | €247,569 | €480,271 | +€232,702 | +94.0% |
| Advances received on contracts in progress | 46 | - | €9,292 | +€9,292 | |
| Taxes, remuneration and social security | 45 | €119,772 | €120,525 | +€753 | +0.6% |
| Taxes | 450/3 | €37,785 | €16,156 | -€21,629 | -57.2% |
| Remuneration and social security | 454/9 | €81,987 | €104,369 | +€22,382 | +27.3% |
| Accrued charges and deferred income | 492/3 | €5,721 | €111,527 | +€105,806 | +1849.5% |
| Remuneration, social security and pensions | 62 | €644,023 | €677,462 | +€33,439 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,288 | €24,521 | -€71,768 | -74.5% |
| Other operating charges | 640/8 | €7,315 | €2,772 | -€4,543 | -62.1% |
| Non-recurring operating charges | 66A | - | €7,572 | +€7,572 | |
| Gross operating margin | 9900 | €857,636 | €944,937 | +€87,301 | +10.2% |
| Operating profit (loss) | 9901 | €110,010 | €232,611 | +€122,601 | +111.4% |
| Financial income | 75/76B | €4,242 | €10,961 | +€6,719 | +158.4% |
| Recurring financial income | 75 | €4,242 | €10,961 | +€6,719 | +158.4% |
| Financial charges | 65/66B | €24,239 | €20,815 | -€3,424 | -14.1% |
| Recurring financial charges | 65 | €24,239 | €20,815 | -€3,424 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €90,012 | €222,757 | +€132,745 | +147.5% |
| Income taxes | 67/77 | €37,186 | €68,116 | +€30,929 | +83.2% |
| Profit (loss) for the period | 9904 | €52,826 | €154,641 | +€101,815 | +192.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,826 | €154,641 | +€101,815 | +192.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.