TPROFIJT: 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.
TPROFIJT
Largest movements
- Cash +€177,290
up €177,290 (+86.5%), from €205,059 to €382,348
mainly Net result for the year (+€121,531) and Depreciation (+€117,771)
- Tangible fixed assets -€112,317
down €112,317 (-37.3%), from €300,955 to €188,637
of which Leasing and similar rights: -€85,286
- Receivables within one year -€56,222
down €56,222 (-28.1%), from €199,803 to €143,581
of which Trade receivables: -€32,938
- Other debts +€105,601
up €105,601 (+82.9%), from €127,337 to €232,938
- Debts after one year -€68,116
down €68,116 (-31.8%), from €214,464 to €146,348
- Trade debts +€48,537
up €48,537 (+236.1%), from €20,560 to €69,097
- Tax, wage and social debts -€37,978
down €37,978 (-37.4%), from €101,551 to €63,574
of which Remuneration and social security: -€20,791
- Reserves -€28,469
down €28,469 (-20.2%), from €140,825 to €112,355
of which Distributable reserves: -€28,469
- Gross operating margin +€62,721
up €62,721 (+10.1%), from €623,591 to €686,312
- Staff costs +€21,261
up €21,261 (+5.7%), from €372,216 to €393,477
- Depreciation +€10,845
up €10,845 (+10.1%), from €106,926 to €117,771
- Taxes +€9,417
up €9,417 (+34.7%), from €27,117 to €36,534
- Financial charges +€7,477
up €7,477 (+183.9%), from €4,067 to €11,543
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €706,201 | €715,951 | +€9,750 | +1.4% |
| Fixed assets | 21/28 | €301,340 | €189,022 | -€112,317 | -37.3% |
| Tangible fixed assets | 22/27 | €300,955 | €188,637 | -€112,317 | -37.3% |
| Plant, machinery and equipment | 23 | €5,446 | €6,176 | +€730 | +13.4% |
| Furniture and vehicles | 24 | €57,640 | €29,879 | -€27,761 | -48.2% |
| Leasing and similar rights | 25 | €237,868 | €152,582 | -€85,286 | -35.9% |
| Financial fixed assets | 28 | €385 | €385 | = | 0.0% |
| Current assets | 29/58 | €404,862 | €526,929 | +€122,067 | +30.2% |
| Amounts receivable within one year | 40/41 | €199,803 | €143,581 | -€56,222 | -28.1% |
| Trade receivables | 40 | €148,092 | €115,154 | -€32,938 | -22.2% |
| Other amounts receivable | 41 | €51,711 | €28,427 | -€23,284 | -45.0% |
| Cash at bank and in hand | 54/58 | €205,059 | €382,348 | +€177,290 | +86.5% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €706,201 | €715,951 | +€9,750 | +1.4% |
| Equity | 10/15 | €150,825 | €122,355 | -€28,469 | -18.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €140,825 | €112,355 | -€28,469 | -20.2% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €139,825 | €111,355 | -€28,469 | -20.4% |
| Amounts payable | 17/49 | €555,377 | €593,596 | +€38,219 | +6.9% |
| Amounts payable after more than one year | 17 | €214,464 | €146,348 | -€68,116 | -31.8% |
| Financial debts | 170/4 | €214,464 | €146,348 | -€68,116 | -31.8% |
| Amounts payable within one year | 42/48 | €340,913 | €447,248 | +€106,335 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €91,465 | €81,639 | -€9,826 | -10.7% |
| Trade debts | 44 | €20,560 | €69,097 | +€48,537 | +236.1% |
| Suppliers | 440/4 | €20,560 | €69,097 | +€48,537 | +236.1% |
| Taxes, remuneration and social security | 45 | €101,551 | €63,574 | -€37,978 | -37.4% |
| Taxes | 450/3 | €48,552 | €31,365 | -€17,187 | -35.4% |
| Remuneration and social security | 454/9 | €52,999 | €32,209 | -€20,791 | -39.2% |
| Other amounts payable | 47/48 | €127,337 | €232,938 | +€105,601 | +82.9% |
| Remuneration, social security and pensions | 62 | €372,216 | €393,477 | +€21,261 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,926 | €117,771 | +€10,845 | +10.1% |
| Other operating charges | 640/8 | €5,008 | €6,181 | +€1,173 | +23.4% |
| Gross operating margin | 9900 | €623,591 | €686,312 | +€62,721 | +10.1% |
| Operating profit (loss) | 9901 | €139,441 | €168,883 | +€29,442 | +21.1% |
| Financial income | 75/76B | €0 | €725 | +€725 | +426382.4% |
| Recurring financial income | 75 | €0 | €725 | +€725 | +426382.4% |
| Financial charges | 65/66B | €4,067 | €11,543 | +€7,477 | +183.9% |
| Recurring financial charges | 65 | €4,067 | €11,543 | +€7,477 | +183.9% |
| Profit (loss) for the period before taxes | 9903 | €135,374 | €158,065 | +€22,690 | +16.8% |
| Income taxes | 67/77 | €27,117 | €36,534 | +€9,417 | +34.7% |
| Profit (loss) for the period | 9904 | €108,257 | €121,531 | +€13,274 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,257 | €121,531 | +€13,274 | +12.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.