PROBITS: 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.
PROBITS
Largest movements
- Receivables after one year -€72,119
no longer reported in 2025 (was €72,119)
- Cash +€37,281
up €37,281 (+146%), from €25,603 to €62,884
mainly Receivables after one year (+€72,119) and Depreciation (+€4,563)
- Tangible fixed assets -€4,563
down €4,563 (-4.5%), from €102,001 to €97,437
of which Land and buildings: -€3,301
- Reserves -€28,541
down €28,541 (-15.8%), from €181,003 to €152,461
- Debts after one year -€5,438
no longer reported in 2025 (was €5,438)
- Other debts -€3,186
down €3,186 (-89.0%), from €3,582 to €396
- Gross operating margin -€41,964
down €41,964, from €17,727 to -€24,237
- Taxes -€4,812
down €4,812 (-95.6%), from €5,033 to €221
- Financial charges -€372
down €372 (-55.4%), from €672 to €300
- Other operating charges -€247
down €247 (-17.1%), from €1,438 to €1,191
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 | €216,823 | €178,574 | -€38,249 | -17.6% |
| Fixed assets | 21/28 | €104,045 | €99,482 | -€4,563 | -4.4% |
| Tangible fixed assets | 22/27 | €102,001 | €97,437 | -€4,563 | -4.5% |
| Land and buildings | 22 | €98,374 | €95,073 | -€3,301 | -3.4% |
| Furniture and vehicles | 24 | €3,627 | €2,364 | -€1,262 | -34.8% |
| Financial fixed assets | 28 | €2,044 | €2,044 | = | 0.0% |
| Current assets | 29/58 | €112,778 | €79,092 | -€33,685 | -29.9% |
| Amounts receivable after more than one year | 29 | €72,119 | - | -€72,119 | |
| Other amounts receivable | 291 | €72,119 | - | -€72,119 | |
| Amounts receivable within one year | 40/41 | €13,485 | €14,577 | +€1,092 | +8.1% |
| Trade receivables | 40 | €10,500 | €14,546 | +€4,046 | +38.5% |
| Other amounts receivable | 41 | €2,985 | €31 | -€2,954 | -99.0% |
| Cash at bank and in hand | 54/58 | €25,603 | €62,884 | +€37,281 | +146% |
| Deferred charges and accrued income | 490/1 | €1,570 | €1,631 | +€61 | +3.9% |
| Total equity and liabilities | 10/49 | €216,823 | €178,574 | -€38,249 | -17.6% |
| Equity | 10/15 | €199,603 | €171,061 | -€28,541 | -14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,003 | €152,461 | -€28,541 | -15.8% |
| Distributable reserves | 133 | €181,003 | €152,461 | -€28,541 | -15.8% |
| Amounts payable | 17/49 | €17,220 | €7,513 | -€9,707 | -56.4% |
| Amounts payable after more than one year | 17 | €5,438 | - | -€5,438 | |
| Financial debts | 170/4 | €5,438 | - | -€5,438 | |
| Amounts payable within one year | 42/48 | €11,782 | €7,513 | -€4,269 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €6,843 | €5,438 | -€1,405 | -20.5% |
| Trade debts | 44 | €824 | €925 | +€100 | +12.2% |
| Suppliers | 440/4 | €824 | €925 | +€100 | +12.2% |
| Taxes, remuneration and social security | 45 | €533 | €754 | +€221 | +41.5% |
| Taxes | 450/3 | €533 | €754 | +€221 | +41.5% |
| Other amounts payable | 47/48 | €3,582 | €396 | -€3,186 | -89.0% |
| Non-recurring operating income | 76A | €4,525 | - | -€4,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,567 | €4,563 | -€3 | -0.1% |
| Other operating charges | 640/8 | €1,438 | €1,191 | -€247 | -17.1% |
| Gross operating margin | 9900 | €17,727 | -€24,237 | -€41,964 | |
| Operating profit (loss) | 9901 | €11,723 | -€29,992 | -€41,714 | |
| Financial income | 75/76B | €1,966 | €1,971 | +€5 | +0.3% |
| Recurring financial income | 75 | €1,966 | €1,971 | +€5 | +0.3% |
| Financial charges | 65/66B | €672 | €300 | -€372 | -55.4% |
| Recurring financial charges | 65 | €672 | €300 | -€372 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €13,017 | -€28,320 | -€41,337 | |
| Income taxes | 67/77 | €5,033 | €221 | -€4,812 | -95.6% |
| Profit (loss) for the period | 9904 | €7,984 | -€28,541 | -€36,525 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,984 | -€28,541 | -€36,525 |
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 22 October 2026 via checked.be.