PRO-BATIM: 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.
PRO-BATIM
Largest movements
- Receivables within one year -€19,697
down €19,697 (-43.7%), from €45,055 to €25,358
of which Trade receivables: -€9,949
- Tangible fixed assets -€14,181
down €14,181 (-34.9%), from €40,657 to €26,476
of which Furniture and vehicles: -€14,181
- Cash -€4,803
down €4,803 (-79.0%), from €6,083 to €1,280
mainly Debts after one year (-€20,109) and Net result for the year (-€7,674)
- Debts after one year -€20,109
down €20,109 (-41.3%), from €48,663 to €28,554
- Profit (loss) carried forward -€7,674
down €7,674 (-69.3%), from -€11,070 to -€18,744
- Trade debts -€3,578
down €3,578 (-48.6%), from €7,360 to €3,782
- Current portion of long-term debt -€3,539
down €3,539 (-15.0%), from €23,648 to €20,109
- Tax, wage and social debts -€3,161
down €3,161 (-73.4%), from €4,306 to €1,145
of which Remuneration and social security: -€3,500
- Turnover -€173,584
down €173,584 (-54.2%), from €320,461 to €146,877
- Purchases and services -€155,398
down €155,398 (-46.4%), from €335,049 to €179,651
- Other operating charges -€77,273
down €77,273 (-98.2%), from €78,715 to €1,441
- Provisions +€25,000
no longer reported in 2025 (was -€25,000)
- Gross operating margin -€21,208
down €21,208 (-65.7%), from €32,295 to €11,087
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 | €93,367 | €55,306 | -€38,061 | -40.8% |
| Fixed assets | 21/28 | €40,757 | €26,576 | -€14,181 | -34.8% |
| Tangible fixed assets | 22/27 | €40,657 | €26,476 | -€14,181 | -34.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €40,657 | €26,476 | -€14,181 | -34.9% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €52,611 | €28,731 | -€23,880 | -45.4% |
| Amounts receivable within one year | 40/41 | €45,055 | €25,358 | -€19,697 | -43.7% |
| Trade receivables | 40 | €33,569 | €23,620 | -€9,949 | -29.6% |
| Other amounts receivable | 41 | €11,486 | €1,738 | -€9,748 | -84.9% |
| Cash at bank and in hand | 54/58 | €6,083 | €1,280 | -€4,803 | -79.0% |
| Deferred charges and accrued income | 490/1 | €1,472 | €2,092 | +€620 | +42.1% |
| Total equity and liabilities | 10/49 | €93,367 | €55,306 | -€38,061 | -40.8% |
| Equity | 10/15 | €9,390 | €1,716 | -€7,674 | -81.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,070 | -€18,744 | -€7,674 | -69.3% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Amounts payable | 17/49 | €83,977 | €53,590 | -€30,387 | -36.2% |
| Amounts payable after more than one year | 17 | €48,663 | €28,554 | -€20,109 | -41.3% |
| Financial debts | 170/4 | €48,663 | €28,554 | -€20,109 | -41.3% |
| Amounts payable within one year | 42/48 | €35,314 | €25,036 | -€10,278 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €23,648 | €20,109 | -€3,539 | -15.0% |
| Trade debts | 44 | €7,360 | €3,782 | -€3,578 | -48.6% |
| Suppliers | 440/4 | €7,360 | €3,782 | -€3,578 | -48.6% |
| Taxes, remuneration and social security | 45 | €4,306 | €1,145 | -€3,161 | -73.4% |
| Taxes | 450/3 | €6 | €345 | +€339 | +5714.1% |
| Remuneration and social security | 454/9 | €4,300 | €800 | -€3,500 | -81.4% |
| Turnover | 70 | €320,461 | €146,877 | -€173,584 | -54.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €335,049 | €179,651 | -€155,398 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,339 | €14,181 | +€842 | +6.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€25,000 | - | +€25,000 | |
| Other operating charges | 640/8 | €78,715 | €1,441 | -€77,273 | -98.2% |
| Gross operating margin | 9900 | €32,295 | €11,087 | -€21,208 | -65.7% |
| Operating profit (loss) | 9901 | -€34,758 | -€4,535 | +€30,223 | +87.0% |
| Financial income | 75/76B | €13,235 | - | -€13,235 | |
| Recurring financial income | 75 | €13,235 | - | -€13,235 | |
| Financial charges | 65/66B | €3,877 | €3,139 | -€738 | -19.0% |
| Recurring financial charges | 65 | €3,877 | €3,139 | -€738 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,400 | -€7,674 | +€17,726 | +69.8% |
| Profit (loss) for the period | 9904 | -€25,400 | -€7,674 | +€17,726 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,400 | -€7,674 | +€17,726 | +69.8% |
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 10 October 2026 via checked.be.