Prophil: what changed
Two financial 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.
Prophil
Largest movements
- Receivables within one year +€29,251
up €29,251 (+675.1%), from €4,333 to €33,584
of which Trade receivables: +€31,273
- Tangible fixed assets +€24,209
up €24,209 (+297.2%), from €8,145 to €32,355
of which Assets under construction and advance payments: +€26,419
- Cash -€15,387
down €15,387 (-46.5%), from €33,117 to €17,730
mainly Receivables within one year (-€29,251) and Investment in fixed assets (net) (-€27,422)
- Trade debts +€23,579
up €23,579 (+605.7%), from €3,893 to €27,471
- Reserves +€7,156
up €7,156 (+15.3%), from €46,672 to €53,827
- Tax, wage and social debts +€4,757
up €4,757 (+75.1%), from €6,335 to €11,092
- Other debts +€2,904
up €2,904 (+103.7%), from €2,800 to €5,704
- Gross operating margin -€50,174
down €50,174 (-67.8%), from €74,003 to €23,829
- Taxes -€13,496
down €13,496 (-76.7%), from €17,606 to €4,110
- Other operating charges -€2,502
down €2,502 (-82.3%), from €3,039 to €537
- Financial charges +€2,124
up €2,124 (+135.8%), from €1,564 to €3,687
- Depreciation +€1,657
up €1,657 (+137.7%), from €1,203 to €2,861
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 | €60,699 | €99,095 | +€38,396 | +63.3% |
| Fixed assets | 21/28 | €23,145 | €47,706 | +€24,561 | +106.1% |
| Intangible fixed assets | 21 | - | €352 | +€352 | |
| Tangible fixed assets | 22/27 | €8,145 | €32,355 | +€24,209 | +297.2% |
| Plant, machinery and equipment | 23 | €7,107 | €4,954 | -€2,153 | -30.3% |
| Furniture and vehicles | 24 | €1,038 | €981 | -€57 | -5.4% |
| Assets under construction and advance payments | 27 | - | €26,419 | +€26,419 | |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €37,554 | €51,389 | +€13,835 | +36.8% |
| Amounts receivable within one year | 40/41 | €4,333 | €33,584 | +€29,251 | +675.1% |
| Trade receivables | 40 | €1,671 | €32,944 | +€31,273 | +1872.0% |
| Other amounts receivable | 41 | €2,662 | €640 | -€2,022 | -76.0% |
| Cash at bank and in hand | 54/58 | €33,117 | €17,730 | -€15,387 | -46.5% |
| Deferred charges and accrued income | 490/1 | €104 | €75 | -€29 | -28.2% |
| Total equity and liabilities | 10/49 | €60,699 | €99,095 | +€38,396 | +63.3% |
| Equity | 10/15 | €47,672 | €54,827 | +€7,156 | +15.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €46,672 | €53,827 | +€7,156 | +15.3% |
| Distributable reserves | 133 | €46,672 | €53,827 | +€7,156 | +15.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,027 | €44,268 | +€31,240 | +239.8% |
| Amounts payable within one year | 42/48 | €13,027 | €44,268 | +€31,240 | +239.8% |
| Trade debts | 44 | €3,893 | €27,471 | +€23,579 | +605.7% |
| Suppliers | 440/4 | €3,893 | €27,471 | +€23,579 | +605.7% |
| Taxes, remuneration and social security | 45 | €6,335 | €11,092 | +€4,757 | +75.1% |
| Taxes | 450/3 | €6,335 | €11,092 | +€4,757 | +75.1% |
| Other amounts payable | 47/48 | €2,800 | €5,704 | +€2,904 | +103.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,203 | €2,861 | +€1,657 | +137.7% |
| Other operating charges | 640/8 | €3,039 | €537 | -€2,502 | -82.3% |
| Gross operating margin | 9900 | €74,003 | €23,829 | -€50,174 | -67.8% |
| Operating profit (loss) | 9901 | €69,760 | €20,431 | -€49,330 | -70.7% |
| Financial income | 75/76B | €81 | €22 | -€59 | -72.9% |
| Recurring financial income | 75 | €81 | €22 | -€59 | -72.9% |
| Financial charges | 65/66B | €1,564 | €3,687 | +€2,124 | +135.8% |
| Recurring financial charges | 65 | €1,564 | €3,687 | +€2,124 | +135.8% |
| Profit (loss) for the period before taxes | 9903 | €68,278 | €16,765 | -€51,512 | -75.4% |
| Income taxes | 67/77 | €17,606 | €4,110 | -€13,496 | -76.7% |
| Profit (loss) for the period | 9904 | €50,672 | €12,656 | -€38,016 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €50,672 | €12,656 | -€38,016 | -75.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.