PROBIS: 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.
PROBIS
Largest movements
- Cash -€519,011
down €519,011 (-93.1%), from €557,216 to €38,206
mainly Investment in fixed assets (net) (-€567,394) and Receivables within one year (-€300,406)
- Receivables within one year +€300,406
up €300,406 (+11.4%), from €2.6m to €2.9m
of which Trade receivables: +€341,881
- Intangible fixed assets +€103,023
up €103,023 (+110%), from €93,294 to €196,317
- Tangible fixed assets +€68,854
up €68,854 (+5.7%), from €1.2m to €1.3m
of which Assets under construction and advance payments: +€129,266
- Reserves -€170,889
down €170,889 (-24.5%), from €698,099 to €527,211
of which Distributable reserves: -€170,889
- Tax, wage and social debts +€144,198
up €144,198 (+25.4%), from €567,632 to €711,830
of which Remuneration and social security: +€104,464
- Accrued charges and deferred income -€143,351
no longer reported in 2025 (was €143,351)
- Trade debts -€118,158
down €118,158 (-7.9%), from €1.5m to €1.4m
- Short-term financial debts +€81,318
up €81,318 (+9.7%), from €842,345 to €923,663
- Staff costs +€908,995
up €908,995 (+26.5%), from €3.4m to €4.3m
- Gross operating margin +€655,927
up €655,927 (+16.2%), from €4.0m to €4.7m
- Taxes -€68,039
down €68,039 (-87.7%), from €77,591 to €9,552
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.
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 | €4,768,482 | €4,697,399 | -€71,083 | -1.5% |
| Fixed assets | 21/28 | €1,352,997 | €1,524,874 | +€171,877 | +12.7% |
| Intangible fixed assets | 21 | €93,294 | €196,317 | +€103,023 | +110% |
| Tangible fixed assets | 22/27 | €1,216,135 | €1,284,988 | +€68,854 | +5.7% |
| Plant, machinery and equipment | 23 | €48,848 | €54,137 | +€5,289 | +10.8% |
| Furniture and vehicles | 24 | €23,740 | €11,669 | -€12,071 | -50.8% |
| Leasing and similar rights | 25 | €783,949 | €742,878 | -€41,071 | -5.2% |
| Other tangible fixed assets | 26 | €91,947 | €79,387 | -€12,561 | -13.7% |
| Assets under construction and advance payments | 27 | €267,650 | €396,916 | +€129,266 | +48.3% |
| Financial fixed assets | 28 | €43,569 | €43,569 | = | 0.0% |
| Current assets | 29/58 | €3,415,485 | €3,172,525 | -€242,960 | -7.1% |
| Amounts receivable after more than one year | 29 | €141,924 | €146,327 | +€4,403 | +3.1% |
| Other amounts receivable | 291 | €141,924 | €146,327 | +€4,403 | +3.1% |
| Amounts receivable within one year | 40/41 | €2,640,709 | €2,941,115 | +€300,406 | +11.4% |
| Trade receivables | 40 | €2,413,232 | €2,755,114 | +€341,881 | +14.2% |
| Other amounts receivable | 41 | €227,477 | €186,001 | -€41,476 | -18.2% |
| Cash at bank and in hand | 54/58 | €557,216 | €38,206 | -€519,011 | -93.1% |
| Deferred charges and accrued income | 490/1 | €75,636 | €46,878 | -€28,758 | -38.0% |
| Total equity and liabilities | 10/49 | €4,768,482 | €4,697,399 | -€71,083 | -1.5% |
| Equity | 10/15 | €780,621 | €609,732 | -€170,889 | -21.9% |
| Contributions | 10/11 | €82,522 | €82,522 | = | 0.0% |
| Reserves | 13 | €698,099 | €527,211 | -€170,889 | -24.5% |
| Tax-exempt reserves | 132 | €37,546 | €37,546 | = | 0.0% |
| Distributable reserves | 133 | €660,553 | €489,665 | -€170,889 | -25.9% |
| Amounts payable | 17/49 | €3,987,861 | €4,087,667 | +€99,805 | +2.5% |
| Amounts payable after more than one year | 17 | €560,660 | €639,406 | +€78,746 | +14.0% |
| Financial debts | 170/4 | €560,660 | €639,406 | +€78,746 | +14.0% |
| Amounts payable within one year | 42/48 | €3,283,851 | €3,448,261 | +€164,410 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €386,446 | €443,498 | +€57,052 | +14.8% |
| Financial debts | 43 | €842,345 | €923,663 | +€81,318 | +9.7% |
| Credit institutions | 430/8 | €842,345 | €923,663 | +€81,318 | +9.7% |
| Trade debts | 44 | €1,487,068 | €1,368,910 | -€118,158 | -7.9% |
| Suppliers | 440/4 | €1,487,068 | €1,368,910 | -€118,158 | -7.9% |
| Taxes, remuneration and social security | 45 | €567,632 | €711,830 | +€144,198 | +25.4% |
| Taxes | 450/3 | €140,446 | €180,180 | +€39,734 | +28.3% |
| Remuneration and social security | 454/9 | €427,186 | €531,650 | +€104,464 | +24.5% |
| Other amounts payable | 47/48 | €360 | €360 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €143,351 | - | -€143,351 | |
| Non-recurring operating income | 76A | €15,385 | €488,711 | +€473,327 | +3,077% |
| Remuneration, social security and pensions | 62 | €3,432,889 | €4,341,884 | +€908,995 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390,663 | €395,517 | +€4,855 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,310 | €750 | -€560 | -42.7% |
| Other operating charges | 640/8 | €44,857 | €53,545 | +€8,688 | +19.4% |
| Non-recurring operating charges | 66A | - | €655 | +€655 | |
| Gross operating margin | 9900 | €4,048,355 | €4,704,282 | +€655,927 | +16.2% |
| Operating profit (loss) | 9901 | €178,637 | -€88,070 | -€266,707 | |
| Financial income | 75/76B | €17,490 | €8,201 | -€9,289 | -53.1% |
| Recurring financial income | 75 | €17,490 | €8,201 | -€9,289 | -53.1% |
| Financial charges | 65/66B | €70,519 | €81,468 | +€10,949 | +15.5% |
| Recurring financial charges | 65 | €70,519 | €81,468 | +€10,949 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €125,608 | -€161,336 | -€286,945 | |
| Income taxes | 67/77 | €77,591 | €9,552 | -€68,039 | -87.7% |
| Profit (loss) for the period | 9904 | €48,017 | -€170,889 | -€218,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,017 | -€170,889 | -€218,906 |
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 14 October 2026 via checked.be.