PROBE: 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.
PROBE
Largest movements
- Stocks and contracts +€112,261
up €112,261 (+748%), from €15,000 to €127,261
- Receivables within one year -€35,017
down €35,017 (-22.9%), from €153,032 to €118,015
of which Trade receivables: -€35,072
- Cash +€18,607
up €18,607 (+227%), from €8,199 to €26,807
mainly Trade debts (+€130,117) and Receivables within one year (+€35,017)
- Tangible fixed assets +€9,500
up €9,500 (+6,095%), from €156 to €9,656
- Trade debts +€130,117
up €130,117 (+167%), from €77,894 to €208,011
- Tax, wage and social debts -€22,567
down €22,567 (-32.1%), from €70,352 to €47,785
of which Taxes: -€19,567
- Gross operating margin -€24,097
down €24,097 (-91.9%), from €26,214 to €2,117
- Taxes -€5,137
down €5,137 (-89.1%), from €5,768 to €631
- Other operating charges +€645
new in 2024: €645
- Financial charges +€411
up €411 (+112%), from €368 to €779
- Depreciation +€407
up €407 (+438%), from €93 to €500
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,236 | €286,349 | +€107,113 | +59.8% |
| Fixed assets | 21/28 | €2,956 | €12,456 | +€9,500 | +321% |
| Tangible fixed assets | 22/27 | €156 | €9,656 | +€9,500 | +6,095% |
| Furniture and vehicles | 24 | €156 | €9,656 | +€9,500 | +6,095% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €176,280 | €273,893 | +€97,613 | +55.4% |
| Stocks and contracts in progress | 3 | €15,000 | €127,261 | +€112,261 | +748% |
| Stocks | 30/36 | €15,000 | €127,261 | +€112,261 | +748% |
| Amounts receivable within one year | 40/41 | €153,032 | €118,015 | -€35,017 | -22.9% |
| Trade receivables | 40 | €152,954 | €117,882 | -€35,072 | -22.9% |
| Other amounts receivable | 41 | €78 | €133 | +€55 | +70.5% |
| Cash at bank and in hand | 54/58 | €8,199 | €26,807 | +€18,607 | +227% |
| Deferred charges and accrued income | 490/1 | €49 | €1,811 | +€1,762 | +3,615% |
| Total equity and liabilities | 10/49 | €179,236 | €286,349 | +€107,113 | +59.8% |
| Equity | 10/15 | €30,990 | €30,552 | -€437 | -1.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,990 | €25,552 | -€437 | -1.7% |
| Amounts payable | 17/49 | €148,246 | €255,797 | +€107,551 | +72.5% |
| Amounts payable within one year | 42/48 | €148,246 | €255,797 | +€107,551 | +72.5% |
| Trade debts | 44 | €77,894 | €208,011 | +€130,117 | +167% |
| Suppliers | 440/4 | €77,894 | €208,011 | +€130,117 | +167% |
| Taxes, remuneration and social security | 45 | €70,352 | €47,785 | -€22,567 | -32.1% |
| Taxes | 450/3 | €67,352 | €47,785 | -€19,567 | -29.1% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93 | €500 | +€407 | +438% |
| Other operating charges | 640/8 | - | €645 | +€645 | |
| Gross operating margin | 9900 | €26,214 | €2,117 | -€24,097 | -91.9% |
| Operating profit (loss) | 9901 | €26,121 | €973 | -€25,148 | -96.3% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.8% |
| Financial charges | 65/66B | €368 | €779 | +€411 | +112% |
| Recurring financial charges | 65 | €368 | €779 | +€411 | +112% |
| Profit (loss) for the period before taxes | 9903 | €25,758 | €194 | -€25,564 | -99.2% |
| Income taxes | 67/77 | €5,768 | €631 | -€5,137 | -89.1% |
| Profit (loss) for the period | 9904 | €19,990 | -€437 | -€20,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,990 | -€437 | -€20,427 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.