Probartis: 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.
Probartis
Largest movements
- Cash +€57,196
up €57,196 (+55.8%), from €102,546 to €159,742
mainly Current investments (+€50,000) and Net result for the year (+€46,585)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year +€21,652
up €21,652 (+117.1%), from €18,484 to €40,136
- Tangible fixed assets -€18,610
down €18,610 (-33.5%), from €55,590 to €36,981
of which Furniture and vehicles: -€19,750
- Deferred charges and accrued income -€3,111
down €3,111 (-90.7%), from €3,428 to €318
- Reserves +€46,585
up €46,585 (+31.2%), from €149,273 to €195,858
of which Distributable reserves: +€46,585
- Debts after one year -€36,502
down €36,502 (-90.3%), from €40,430 to €3,928
- Tax, wage and social debts +€5,905
up €5,905 (+47.3%), from €12,490 to €18,395
- Other debts -€5,600
down €5,600 (-77.7%), from €7,208 to €1,608
- Current portion of long-term debt -€3,051
down €3,051 (-31.9%), from €9,552 to €6,502
- Gross operating margin +€19,976
up €19,976 (+29.4%), from €67,961 to €87,937
- Taxes +€6,384
up €6,384 (+54.6%), from €11,693 to €18,077
- Depreciation -€1,498
down €1,498 (-6.8%), from €22,080 to €20,583
- Financial charges -€1,249
down €1,249 (-43.1%), from €2,900 to €1,651
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 | €230,048 | €237,176 | +€7,128 | +3.1% |
| Fixed assets | 21/28 | €55,590 | €36,981 | -€18,610 | -33.5% |
| Tangible fixed assets | 22/27 | €55,590 | €36,981 | -€18,610 | -33.5% |
| Plant, machinery and equipment | 23 | €2,069 | €3,210 | +€1,141 | +55.1% |
| Furniture and vehicles | 24 | €53,521 | €33,771 | -€19,750 | -36.9% |
| Current assets | 29/58 | €174,458 | €200,195 | +€25,737 | +14.8% |
| Amounts receivable within one year | 40/41 | €18,484 | €40,136 | +€21,652 | +117.1% |
| Trade receivables | 40 | €18,484 | €40,136 | +€21,652 | +117.1% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €102,546 | €159,742 | +€57,196 | +55.8% |
| Deferred charges and accrued income | 490/1 | €3,428 | €318 | -€3,111 | -90.7% |
| Total equity and liabilities | 10/49 | €230,048 | €237,176 | +€7,128 | +3.1% |
| Equity | 10/15 | €155,473 | €202,058 | +€46,585 | +30.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,273 | €195,858 | +€46,585 | +31.2% |
| Non-distributable reserves | 130/1 | €55,151 | €55,151 | = | 0.0% |
| Other | 1319 | €55,151 | €55,151 | = | 0.0% |
| Distributable reserves | 133 | €94,122 | €140,707 | +€46,585 | +49.5% |
| Amounts payable | 17/49 | €74,575 | €35,118 | -€39,457 | -52.9% |
| Amounts payable after more than one year | 17 | €40,430 | €3,928 | -€36,502 | -90.3% |
| Financial debts | 170/4 | €40,430 | €3,928 | -€36,502 | -90.3% |
| Amounts payable within one year | 42/48 | €33,798 | €30,842 | -€2,955 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €9,552 | €6,502 | -€3,051 | -31.9% |
| Trade debts | 44 | €4,547 | €4,338 | -€210 | -4.6% |
| Suppliers | 440/4 | €4,547 | €4,338 | -€210 | -4.6% |
| Taxes, remuneration and social security | 45 | €12,490 | €18,395 | +€5,905 | +47.3% |
| Taxes | 450/3 | €12,490 | €18,395 | +€5,905 | +47.3% |
| Other amounts payable | 47/48 | €7,208 | €1,608 | -€5,600 | -77.7% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,080 | €20,583 | -€1,498 | -6.8% |
| Other operating charges | 640/8 | €1,920 | €1,762 | -€158 | -8.2% |
| Gross operating margin | 9900 | €67,961 | €87,937 | +€19,976 | +29.4% |
| Operating profit (loss) | 9901 | €43,961 | €65,593 | +€21,632 | +49.2% |
| Financial income | 75/76B | €348 | €721 | +€373 | +107.0% |
| Recurring financial income | 75 | €348 | €721 | +€373 | +107.0% |
| Financial charges | 65/66B | €2,900 | €1,651 | -€1,249 | -43.1% |
| Recurring financial charges | 65 | €2,900 | €1,651 | -€1,249 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €41,409 | €64,662 | +€23,253 | +56.2% |
| Income taxes | 67/77 | €11,693 | €18,077 | +€6,384 | +54.6% |
| Profit (loss) for the period | 9904 | €29,716 | €46,585 | +€16,869 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,716 | €46,585 | +€16,869 | +56.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.