PROBITAS: 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.
PROBITAS
Largest movements
- Intangible fixed assets -€9,317
down €9,317 (-25.0%), from €37,268 to €27,951
- Deferred charges and accrued income +€4,790
up €4,790 (+247.0%), from €1,939 to €6,729
- Receivables within one year -€3,811
down €3,811 (-37.0%), from €10,295 to €6,483
of which Trade receivables: -€3,550
- Cash +€3,037
up €3,037 (+3.1%), from €98,618 to €101,654
mainly Depreciation (+€9,317) and Receivables within one year (+€3,811)
- Tax, wage and social debts -€2,334
down €2,334 (-81.9%), from €2,852 to €518
- Other debts -€2,249
down €2,249 (-18.0%), from €12,515 to €10,265
- Trade debts -€1,674
down €1,674 (-70.1%), from €2,387 to €713
- Gross operating margin -€2,576
down €2,576 (-18.3%), from €14,055 to €11,479
- Financial income +€641
up €641 (+6412600.0%), from €0 to €641
- Taxes -€504
down €504 (-29.0%), from €1,739 to €1,235
- Financial charges +€196
up €196 (+150.0%), from €131 to €327
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 | €148,119 | €142,817 | -€5,302 | -3.6% |
| Fixed assets | 21/28 | €37,268 | €27,951 | -€9,317 | -25.0% |
| Intangible fixed assets | 21 | €37,268 | €27,951 | -€9,317 | -25.0% |
| Current assets | 29/58 | €110,851 | €114,866 | +€4,015 | +3.6% |
| Amounts receivable within one year | 40/41 | €10,295 | €6,483 | -€3,811 | -37.0% |
| Trade receivables | 40 | €10,033 | €6,483 | -€3,550 | -35.4% |
| Other amounts receivable | 41 | €261 | €0 | -€261 | -100.0% |
| Cash at bank and in hand | 54/58 | €98,618 | €101,654 | +€3,037 | +3.1% |
| Deferred charges and accrued income | 490/1 | €1,939 | €6,729 | +€4,790 | +247.0% |
| Total equity and liabilities | 10/49 | €148,119 | €142,817 | -€5,302 | -3.6% |
| Equity | 10/15 | €130,366 | €131,207 | +€842 | +0.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €111,774 | €112,615 | +€842 | +0.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €109,914 | €110,756 | +€842 | +0.8% |
| Amounts payable | 17/49 | €17,753 | €11,610 | -€6,144 | -34.6% |
| Amounts payable within one year | 42/48 | €17,753 | €11,496 | -€6,258 | -35.2% |
| Trade debts | 44 | €2,387 | €713 | -€1,674 | -70.1% |
| Suppliers | 440/4 | €2,387 | €713 | -€1,674 | -70.1% |
| Taxes, remuneration and social security | 45 | €2,852 | €518 | -€2,334 | -81.9% |
| Taxes | 450/3 | €2,852 | €518 | -€2,334 | -81.9% |
| Other amounts payable | 47/48 | €12,515 | €10,265 | -€2,249 | -18.0% |
| Accrued charges and deferred income | 492/3 | - | €114 | +€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,317 | €9,317 | +€0 | 0.0% |
| Other operating charges | 640/8 | €514 | €400 | -€114 | -22.2% |
| Gross operating margin | 9900 | €14,055 | €11,479 | -€2,576 | -18.3% |
| Operating profit (loss) | 9901 | €4,224 | €1,762 | -€2,462 | -58.3% |
| Financial income | 75/76B | €0 | €641 | +€641 | +6412600.0% |
| Recurring financial income | 75 | €0 | €641 | +€641 | +6412600.0% |
| Financial charges | 65/66B | €131 | €327 | +€196 | +150.0% |
| Recurring financial charges | 65 | €131 | €327 | +€196 | +150.0% |
| Profit (loss) for the period before taxes | 9903 | €4,094 | €2,077 | -€2,017 | -49.3% |
| Income taxes | 67/77 | €1,739 | €1,235 | -€504 | -29.0% |
| Profit (loss) for the period | 9904 | €2,355 | €842 | -€1,513 | -64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,355 | €842 | -€1,513 | -64.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.