PROBAST: 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.
PROBAST
Largest movements
- Cash +€32,269
up €32,269 (+153.3%), from €21,045 to €53,315
mainly Depreciation (+€71,586) and Tax, wage and social debts (+€39,768)
- Tangible fixed assets +€24,931
up €24,931 (+4.6%), from €542,574 to €567,506
of which Plant, machinery and equipment: +€17,001
- Stocks and contracts +€24,551
up €24,551 (+235.0%), from €10,449 to €35,000
- Receivables within one year -€13,104
down €13,104 (-78.3%), from €16,730 to €3,626
of which Other amounts receivable: -€14,595
- Tax, wage and social debts +€39,768
up €39,768 (+1513.5%), from €2,628 to €42,396
of which Remuneration and social security: +€30,479
- Trade debts -€30,396
down €30,396 (-51.1%), from €59,432 to €29,036
- Advances received +€28,226
up €28,226 (+147.5%), from €19,135 to €47,361
- Other debts +€27,809
up €27,809 (+15.2%), from €182,616 to €210,424
- Debts after one year -€19,402
down €19,402 (-5.7%), from €340,504 to €321,102
- Gross operating margin +€328,422
up €328,422 (+8903.1%), from €3,689 to €332,111
- Staff costs +€219,911
up €219,911 (+8518.1%), from €2,582 to €222,493
- Depreciation +€50,848
up €50,848 (+245.2%), from €20,738 to €71,586
- Financial charges +€18,320
up €18,320 (+246.6%), from €7,428 to €25,748
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 | €595,868 | €662,340 | +€66,472 | +11.2% |
| Fixed assets | 21/28 | €542,574 | €567,506 | +€24,931 | +4.6% |
| Tangible fixed assets | 22/27 | €542,574 | €567,506 | +€24,931 | +4.6% |
| Land and buildings | 22 | €72,519 | €68,490 | -€4,029 | -5.6% |
| Plant, machinery and equipment | 23 | €458,689 | €475,690 | +€17,001 | +3.7% |
| Furniture and vehicles | 24 | €11,367 | €23,326 | +€11,959 | +105.2% |
| Current assets | 29/58 | €53,293 | €94,834 | +€41,541 | +77.9% |
| Stocks and contracts in progress | 3 | €10,449 | €35,000 | +€24,551 | +235.0% |
| Stocks | 30/36 | €10,449 | €35,000 | +€24,551 | +235.0% |
| Amounts receivable within one year | 40/41 | €16,730 | €3,626 | -€13,104 | -78.3% |
| Trade receivables | 40 | €2,135 | €3,626 | +€1,492 | +69.9% |
| Other amounts receivable | 41 | €14,595 | €0 | -€14,595 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,045 | €53,315 | +€32,269 | +153.3% |
| Deferred charges and accrued income | 490/1 | €5,069 | €2,894 | -€2,175 | -42.9% |
| Total equity and liabilities | 10/49 | €595,868 | €662,340 | +€66,472 | +11.2% |
| Equity | 10/15 | -€17,943 | -€6,829 | +€11,114 | +61.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,943 | -€16,829 | +€11,114 | +39.8% |
| Amounts payable | 17/49 | €613,811 | €669,169 | +€55,358 | +9.0% |
| Amounts payable after more than one year | 17 | €340,504 | €321,102 | -€19,402 | -5.7% |
| Financial debts | 170/4 | €340,504 | €321,102 | -€19,402 | -5.7% |
| Amounts payable within one year | 42/48 | €273,307 | €348,067 | +€74,760 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €9,496 | €18,849 | +€9,353 | +98.5% |
| Trade debts | 44 | €59,432 | €29,036 | -€30,396 | -51.1% |
| Suppliers | 440/4 | €59,432 | €29,036 | -€30,396 | -51.1% |
| Advances received on contracts in progress | 46 | €19,135 | €47,361 | +€28,226 | +147.5% |
| Taxes, remuneration and social security | 45 | €2,628 | €42,396 | +€39,768 | +1513.5% |
| Taxes | 450/3 | €393 | €9,683 | +€9,289 | +2360.7% |
| Remuneration and social security | 454/9 | €2,234 | €32,713 | +€30,479 | +1364.3% |
| Other amounts payable | 47/48 | €182,616 | €210,424 | +€27,809 | +15.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,582 | €222,493 | +€219,911 | +8518.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,738 | €71,586 | +€50,848 | +245.2% |
| Other operating charges | 640/8 | €516 | €1,968 | +€1,452 | +281.7% |
| Gross operating margin | 9900 | €3,689 | €332,111 | +€328,422 | +8903.1% |
| Operating profit (loss) | 9901 | -€20,146 | €36,064 | +€56,210 | |
| Financial income | 75/76B | €98 | €798 | +€700 | +712.4% |
| Recurring financial income | 75 | €98 | €798 | +€700 | +712.4% |
| Financial charges | 65/66B | €7,428 | €25,748 | +€18,320 | +246.6% |
| Recurring financial charges | 65 | €7,428 | €25,748 | +€18,320 | +246.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,476 | €11,114 | +€38,590 | |
| Income taxes | 67/77 | €163 | €0 | -€163 | -100.0% |
| Profit (loss) for the period | 9904 | -€27,638 | €11,114 | +€38,753 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,638 | €11,114 | +€38,753 |
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 11 October 2026 via checked.be.