PROFSHOP PLUS: what changed
What changed
PROFSHOP PLUS
NACE 46.900, Non-specialised wholesale trade
filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €1.5m-€120,368
Equity
€1.2m
2024 · €1.1m+€35,357
Cash
€839,975
2024 · €1.0m-€192,584
Balance sheet total
€3.7m
2024 · €3.9m-€182,914
Largest movements
Assets
- Cash -€192,584
down €192,584 (-18.7%), from €1.0m to €839,975
mainly Contributions, distributions and other (-€1.3m) and Other debts (-€220,000)
- Receivables within one year +€105,140
up €105,140 (+11.4%), from €924,492 to €1.0m
of which Trade receivables: +€58,132
- Tangible fixed assets -€70,663
down €70,663 (-72.1%), from €98,061 to €27,398
Equity and liabilities
- Other debts -€220,000
down €220,000 (-13.4%), from €1.6m to €1.4m
Income statement
- Staff costs +€150,301
up €150,301 (+13.2%), from €1.1m to €1.3m
- Other operating charges +€109,268
up €109,268 (+149%), from €73,362 to €182,631
- Gross operating margin +€100,771
up €100,771 (+3.3%), from €3.0m to €3.1m
- Depreciation -€35,492
down €35,492 (-33.4%), from €106,156 to €70,663
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.5m
Gross operating margin
+€100,771
Staff costs
-€150,301
Depreciation
+€35,492
Write-downs
+€30,905
Other operating charges
-€109,268
Financial income
+€2,449
Financial charges
-€4,342
Taxes
-€26,075
Result 2025
€1.3m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
€0
Financing
-€1.3m
Cash 2024
€1.0m
From operations (derived)
+€1.1m
Net result for the year
+€1.3m
Depreciation
+€70,663
Stocks and contracts
+€27,918
Receivables within one year
-€105,140
Deferred charges and accrued income
-€3,112
Trade debts
-€23,923
Tax, wage and social debts
+€26,330
Other debts
-€220,000
Financing
-€1.3m
Current portion of long-term debt
-€20,818
Short-term financial debts
+€20,140
Contributions, distributions and other
-€1.3m
Cash 2025
€839,975
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,889,517 | €3,706,604 | -€182,914 | -4.7% |
| Fixed assets | 21/28 | €98,196 | €27,533 | -€70,663 | -72.0% |
| Tangible fixed assets | 22/27 | €98,061 | €27,398 | -€70,663 | -72.1% |
| Plant, machinery and equipment | 23 | €55,700 | €22,880 | -€32,820 | -58.9% |
| Furniture and vehicles | 24 | €31,604 | €3,706 | -€27,898 | -88.3% |
| Other tangible fixed assets | 26 | €10,757 | €811 | -€9,945 | -92.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €3,791,322 | €3,679,071 | -€112,250 | -3.0% |
| Stocks and contracts in progress | 3 | €1,832,980 | €1,805,062 | -€27,918 | -1.5% |
| Stocks | 30/36 | €1,832,980 | €1,805,062 | -€27,918 | -1.5% |
| Amounts receivable within one year | 40/41 | €924,492 | €1,029,631 | +€105,140 | +11.4% |
| Trade receivables | 40 | €923,661 | €981,793 | +€58,132 | +6.3% |
| Other amounts receivable | 41 | €831 | €47,839 | +€47,007 | +5,656% |
| Cash at bank and in hand | 54/58 | €1,032,559 | €839,975 | -€192,584 | -18.7% |
| Deferred charges and accrued income | 490/1 | €1,291 | €4,403 | +€3,112 | +241% |
| Total equity and liabilities | 10/49 | €3,889,517 | €3,706,604 | -€182,914 | -4.7% |
| Equity | 10/15 | €1,118,587 | €1,153,944 | +€35,357 | +3.2% |
| Contributions | 10/11 | €493,592 | €493,592 | = | 0.0% |
| Reserves | 13 | €624,995 | €660,352 | +€35,357 | +5.7% |
| Non-distributable reserves | 130/1 | €49,359 | €0 | -€49,359 | -100% |
| Reserves not available under the articles | 1311 | €49,359 | €0 | -€49,359 | -100% |
| Distributable reserves | 133 | €575,636 | €660,352 | +€84,716 | +14.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,770,930 | €2,552,659 | -€218,271 | -7.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,770,930 | €2,552,659 | -€218,271 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €226,235 | €205,418 | -€20,818 | -9.2% |
| Financial debts | 43 | - | €20,140 | +€20,140 | |
| Credit institutions | 430/8 | - | €20,140 | +€20,140 | |
| Trade debts | 44 | €739,700 | €715,777 | -€23,923 | -3.2% |
| Suppliers | 440/4 | €739,700 | €715,777 | -€23,923 | -3.2% |
| Taxes, remuneration and social security | 45 | €166,347 | €192,677 | +€26,330 | +15.8% |
| Taxes | 450/3 | €66,984 | €77,848 | +€10,864 | +16.2% |
| Remuneration and social security | 454/9 | €99,363 | €114,829 | +€15,466 | +15.6% |
| Other amounts payable | 47/48 | €1,638,648 | €1,418,648 | -€220,000 | -13.4% |
| Remuneration, social security and pensions | 62 | €1,137,448 | €1,287,749 | +€150,301 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,156 | €70,663 | -€35,492 | -33.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€37,201 | -€68,106 | -€30,905 | -83.1% |
| Other operating charges | 640/8 | €73,362 | €182,631 | +€109,268 | +149% |
| Gross operating margin | 9900 | €3,045,857 | €3,146,628 | +€100,771 | +3.3% |
| Operating profit (loss) | 9901 | €1,766,092 | €1,673,691 | -€92,401 | -5.2% |
| Financial income | 75/76B | €137,252 | €139,701 | +€2,449 | +1.8% |
| Recurring financial income | 75 | €137,252 | €139,701 | +€2,449 | +1.8% |
| Financial charges | 65/66B | €21,531 | €25,873 | +€4,342 | +20.2% |
| Recurring financial charges | 65 | €21,531 | €25,873 | +€4,342 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €1,881,812 | €1,787,519 | -€94,294 | -5.0% |
| Income taxes | 67/77 | €426,087 | €452,161 | +€26,075 | +6.1% |
| Profit (loss) for the period | 9904 | €1,455,726 | €1,335,357 | -€120,368 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,455,726 | €1,335,357 | -€120,368 | -8.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.