PROBAL: 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.
PROBAL
Largest movements
- Cash +€51,743
up €51,743 (+162,204%), from €32 to €51,775
mainly Short-term financial debts (+€45,800) and Net result for the year (+€15,337)
- Receivables within one year +€8,822
up €8,822 (+20.0%), from €44,162 to €52,983
of which Other amounts receivable: +€14,478
- Short-term financial debts +€45,800
new in 2025: €45,800
- Profit (loss) carried forward +€15,337
up €15,337 (+135%), from €11,378 to €26,715
- Other debts -€10,242
no longer reported in 2025 (was €10,242)
- Tax, wage and social debts +€6,094
up €6,094 (+488%), from €1,250 to €7,344
- Trade debts +€3,567
up €3,567 (+437%), from €816 to €4,384
- Turnover +€130,862
new in 2025: €130,862
- Purchases and services +€107,555
new in 2025: €107,555
- Gross operating margin +€23,307
new in 2025: €23,307
- Taxes +€5,400
new in 2025: €5,400
- Other operating charges +€2,412
new in 2025: €2,412
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €44,194 | €104,759 | +€60,565 | +137% |
| Current assets | 29/58 | €44,194 | €104,759 | +€60,565 | +137% |
| Amounts receivable within one year | 40/41 | €44,162 | €52,983 | +€8,822 | +20.0% |
| Trade receivables | 40 | €5,656 | - | -€5,656 | |
| Other amounts receivable | 41 | €38,506 | €52,983 | +€14,478 | +37.6% |
| Cash at bank and in hand | 54/58 | €32 | €51,775 | +€51,743 | +162,204% |
| Total equity and liabilities | 10/49 | €44,194 | €104,759 | +€60,565 | +137% |
| Equity | 10/15 | €31,885 | €47,230 | +€15,345 | +48.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €507 | €515 | +€8 | +1.6% |
| Non-distributable reserves | 130/1 | €25 | €33 | +€8 | +32.0% |
| Reserves not available under the articles | 1311 | €25 | €33 | +€8 | +32.0% |
| Distributable reserves | 133 | €482 | €482 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,378 | €26,715 | +€15,337 | +135% |
| Amounts payable | 17/49 | €12,308 | €57,528 | +€45,220 | +367% |
| Amounts payable within one year | 42/48 | €12,308 | €57,528 | +€45,220 | +367% |
| Financial debts | 43 | - | €45,800 | +€45,800 | |
| Credit institutions | 430/8 | - | €45,800 | +€45,800 | |
| Trade debts | 44 | €816 | €4,384 | +€3,567 | +437% |
| Suppliers | 440/4 | €816 | €4,384 | +€3,567 | +437% |
| Taxes, remuneration and social security | 45 | €1,250 | €7,344 | +€6,094 | +488% |
| Taxes | 450/3 | €1,250 | €7,344 | +€6,094 | +488% |
| Other amounts payable | 47/48 | €10,242 | - | -€10,242 | |
| Turnover | 70 | - | €130,862 | +€130,862 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €107,555 | +€107,555 | |
| Other operating charges | 640/8 | - | €2,412 | +€2,412 | |
| Gross operating margin | 9900 | - | €23,307 | +€23,307 | |
| Operating profit (loss) | 9901 | - | €20,895 | +€20,895 | |
| Financial charges | 65/66B | - | €158 | +€158 | |
| Recurring financial charges | 65 | - | €158 | +€158 | |
| Profit (loss) for the period before taxes | 9903 | - | €20,737 | +€20,737 | |
| Income taxes | 67/77 | - | €5,400 | +€5,400 | |
| Profit (loss) for the period | 9904 | - | €15,337 | +€15,337 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €15,337 | +€15,337 |
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 13 October 2026 via checked.be.