Umm, its not a lower profile! The rears are 255 WIDE whilst the front are only 225!
The 35 and 40 are a percentage of the width, and as the rears are horrifically wider than the fronts, the profile of the rears will be equal to if not larger than the fronts!
This is obvious............ blindingly obvious!
The 225 / 255 is the section width in mm. the 35/40 is the 'aspect ratio' in relation to the width! So for example you could have 285/30R18 on the rear, and the profile would still be larger than 225/40 fronts.
Aspect Ratio
Often referred to as the profile or series, the aspect ratio of a tyre is determined by dividing a tyre's section height by its section width when the tyre is inflated to its maximum recommended air pressure, mounted on the approved measuring rim, and under no loading
Nick, your rears do have a larger profile than the fronts. The fact that they are (what appears to be)5% different is just peoples lack of understanding. Your rears are wider, and the profile is a percentage. So you'll find the rear profile is bigger.
PS, yes it is right!