ProPhilD: 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.
ProPhilD
Largest movements
- Receivables within one year +€11,967
up €11,967 (+40.5%), from €29,568 to €41,535
of which Trade receivables: +€12,864
- Cash -€5,529
down €5,529 (-65.4%), from €8,454 to €2,925
mainly Receivables within one year (-€11,967) and Trade debts (-€11,561)
- Deferred charges and accrued income +€3,845
up €3,845 (+918%), from €419 to €4,264
- Stocks and contracts +€1,272
new in 2025: €1,272
- Profit (loss) carried forward +€19,652
up €19,652 (+147%), from €13,403 to €33,055
- Trade debts -€11,561
down €11,561 (-66.2%), from €17,454 to €5,894
- Tax, wage and social debts +€3,037
up €3,037 (+181%), from €1,683 to €4,720
of which Taxes: +€2,537
- Gross operating margin +€7,689
up €7,689 (+42.7%), from €17,990 to €25,679
- Taxes +€1,723
up €1,723 (+46.8%), from €3,682 to €5,404
- Financial income +€290
up €290 (+96,633%), from €0 to €290
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.
Derived cash bridge
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 | €38,441 | €49,996 | +€11,555 | +30.1% |
| Current assets | 29/58 | €38,441 | €49,996 | +€11,555 | +30.1% |
| Stocks and contracts in progress | 3 | - | €1,272 | +€1,272 | |
| Stocks | 30/36 | - | €1,272 | +€1,272 | |
| Amounts receivable within one year | 40/41 | €29,568 | €41,535 | +€11,967 | +40.5% |
| Trade receivables | 40 | €22,738 | €35,602 | +€12,864 | +56.6% |
| Other amounts receivable | 41 | €6,830 | €5,933 | -€897 | -13.1% |
| Cash at bank and in hand | 54/58 | €8,454 | €2,925 | -€5,529 | -65.4% |
| Deferred charges and accrued income | 490/1 | €419 | €4,264 | +€3,845 | +918% |
| Total equity and liabilities | 10/49 | €38,441 | €49,996 | +€11,555 | +30.1% |
| Equity | 10/15 | €18,403 | €38,055 | +€19,652 | +107% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,403 | €33,055 | +€19,652 | +147% |
| Amounts payable | 17/49 | €20,038 | €11,941 | -€8,097 | -40.4% |
| Amounts payable within one year | 42/48 | €20,038 | €11,934 | -€8,104 | -40.4% |
| Trade debts | 44 | €17,454 | €5,894 | -€11,561 | -66.2% |
| Suppliers | 440/4 | €17,454 | €5,894 | -€11,561 | -66.2% |
| Taxes, remuneration and social security | 45 | €1,683 | €4,720 | +€3,037 | +181% |
| Taxes | 450/3 | €183 | €2,720 | +€2,537 | +1,390% |
| Remuneration and social security | 454/9 | €1,500 | €2,000 | +€500 | +33.3% |
| Other amounts payable | 47/48 | €901 | €1,320 | +€419 | +46.5% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €17,990 | €25,679 | +€7,689 | +42.7% |
| Operating profit (loss) | 9901 | €17,940 | €25,679 | +€7,739 | +43.1% |
| Financial income | 75/76B | €0 | €290 | +€290 | +96,633% |
| Recurring financial income | 75 | €0 | €290 | +€290 | +96,633% |
| Financial charges | 65/66B | €23 | €54 | +€32 | +140% |
| Recurring financial charges | 65 | €23 | €54 | +€32 | +140% |
| Profit (loss) for the period before taxes | 9903 | €17,917 | €25,915 | +€7,998 | +44.6% |
| Income taxes | 67/77 | €3,682 | €5,404 | +€1,723 | +46.8% |
| Profit (loss) for the period | 9904 | €14,236 | €20,511 | +€6,275 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,236 | €20,511 | +€6,275 | +44.1% |
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 31 October 2026 via checked.be.