PROFUNDIA: 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.
PROFUNDIA
Largest movements
- Receivables within one year +€83,834
up €83,834 (+37.7%), from €222,358 to €306,192
of which Trade receivables: +€89,210
- Cash -€3,297
down €3,297 (-75.1%), from €4,391 to €1,094
mainly Receivables within one year (-€83,834) and Tax, wage and social debts (-€6,717)
- Other debts +€85,000
new in 2025: €85,000
- Tax, wage and social debts -€6,717
down €6,717 (-31.9%), from €21,039 to €14,322
of which Remuneration and social security: -€4,438
- Reserves +€5,095
up €5,095 (+2.8%), from €182,285 to €187,380
of which Distributable reserves: +€5,095
- Gross operating margin -€7,102
down €7,102 (-7.5%), from €94,835 to €87,733
- Staff costs -€1,947
down €1,947 (-2.4%), from €80,256 to €78,309
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 | €226,749 | €307,287 | +€80,537 | +35.5% |
| Current assets | 29/58 | €226,749 | €307,287 | +€80,537 | +35.5% |
| Amounts receivable within one year | 40/41 | €222,358 | €306,192 | +€83,834 | +37.7% |
| Trade receivables | 40 | €111,651 | €200,861 | +€89,210 | +79.9% |
| Other amounts receivable | 41 | €110,707 | €105,331 | -€5,376 | -4.9% |
| Cash at bank and in hand | 54/58 | €4,391 | €1,094 | -€3,297 | -75.1% |
| Total equity and liabilities | 10/49 | €226,749 | €307,287 | +€80,537 | +35.5% |
| Equity | 10/15 | €201,035 | €206,130 | +€5,095 | +2.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €182,285 | €187,380 | +€5,095 | +2.8% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €180,410 | €185,505 | +€5,095 | +2.8% |
| Amounts payable | 17/49 | €25,715 | €101,157 | +€75,442 | +293.4% |
| Amounts payable within one year | 42/48 | €25,715 | €101,157 | +€75,442 | +293.4% |
| Trade debts | 44 | €4,676 | €1,835 | -€2,840 | -60.7% |
| Suppliers | 440/4 | €4,676 | €1,835 | -€2,840 | -60.7% |
| Taxes, remuneration and social security | 45 | €21,039 | €14,322 | -€6,717 | -31.9% |
| Taxes | 450/3 | €7,947 | €5,667 | -€2,279 | -28.7% |
| Remuneration and social security | 454/9 | €13,092 | €8,654 | -€4,438 | -33.9% |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Remuneration, social security and pensions | 62 | €80,256 | €78,309 | -€1,947 | -2.4% |
| Other operating charges | 640/8 | €1,006 | €447 | -€558 | -55.5% |
| Gross operating margin | 9900 | €94,835 | €87,733 | -€7,102 | -7.5% |
| Operating profit (loss) | 9901 | €13,574 | €8,977 | -€4,597 | -33.9% |
| Financial income | 75/76B | - | €692 | +€692 | |
| Recurring financial income | 75 | - | €692 | +€692 | |
| Financial charges | 65/66B | €778 | €1,217 | +€438 | +56.3% |
| Recurring financial charges | 65 | €778 | €1,217 | +€438 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | €12,795 | €8,452 | -€4,343 | -33.9% |
| Income taxes | 67/77 | €4,171 | €3,357 | -€814 | -19.5% |
| Profit (loss) for the period | 9904 | €8,625 | €5,095 | -€3,529 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,625 | €5,095 | -€3,529 | -40.9% |
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 3 October 2026 via checked.be.