PROBITY: 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.
PROBITY
Largest movements
- Receivables within one year +€57,096
up €57,096 (+45.5%), from €125,428 to €182,524
of which Trade receivables: +€50,111
- Tangible fixed assets -€17,181
down €17,181 (-19.9%), from €86,169 to €68,988
of which Furniture and vehicles: -€19,959
- Cash -€10,508
down €10,508 (-97.4%), from €10,788 to €280
mainly Receivables within one year (-€57,096) and Debts after one year (-€15,000)
- Profit (loss) carried forward +€36,707
up €36,707 (+15.6%), from €235,344 to €272,051
- Debts after one year -€15,000
down €15,000 (-37.5%), from €40,000 to €25,000
- Tax, wage and social debts +€6,652
new in 2024: €6,652
- Gross operating margin +€31,777
up €31,777 (+77.0%), from €41,270 to €73,047
- Other operating charges -€20,851
down €20,851 (-99.1%), from €21,050 to €199
- Taxes +€11,018
up €11,018 (+326%), from €3,382 to €14,400
- Depreciation +€10,014
up €10,014 (+86.6%), from €11,568 to €21,582
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 | €315,671 | €343,822 | +€28,151 | +8.9% |
| Fixed assets | 21/28 | €86,169 | €68,988 | -€17,181 | -19.9% |
| Tangible fixed assets | 22/27 | €86,169 | €68,988 | -€17,181 | -19.9% |
| Land and buildings | 22 | €2,106 | €2,000 | -€106 | -5.0% |
| Furniture and vehicles | 24 | €72,017 | €52,058 | -€19,959 | -27.7% |
| Other tangible fixed assets | 26 | €12,046 | €14,930 | +€2,884 | +23.9% |
| Current assets | 29/58 | €229,502 | €274,834 | +€45,332 | +19.8% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Other amounts receivable | 291 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €125,428 | €182,524 | +€57,096 | +45.5% |
| Trade receivables | 40 | €9,840 | €59,951 | +€50,111 | +509% |
| Other amounts receivable | 41 | €115,588 | €122,573 | +€6,985 | +6.0% |
| Cash at bank and in hand | 54/58 | €10,788 | €280 | -€10,508 | -97.4% |
| Deferred charges and accrued income | 490/1 | €3,286 | €2,030 | -€1,256 | -38.2% |
| Total equity and liabilities | 10/49 | €315,671 | €343,822 | +€28,151 | +8.9% |
| Equity | 10/15 | €255,804 | €292,511 | +€36,707 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,344 | €272,051 | +€36,707 | +15.6% |
| Amounts payable | 17/49 | €59,867 | €51,311 | -€8,556 | -14.3% |
| Amounts payable after more than one year | 17 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Financial debts | 170/4 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Amounts payable within one year | 42/48 | €19,867 | €26,311 | +€6,444 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €4,867 | €4,659 | -€208 | -4.3% |
| Suppliers | 440/4 | €4,867 | €4,659 | -€208 | -4.3% |
| Taxes, remuneration and social security | 45 | - | €6,652 | +€6,652 | |
| Taxes | 450/3 | - | €6,652 | +€6,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,568 | €21,582 | +€10,014 | +86.6% |
| Other operating charges | 640/8 | €21,050 | €199 | -€20,851 | -99.1% |
| Gross operating margin | 9900 | €41,270 | €73,047 | +€31,777 | +77.0% |
| Operating profit (loss) | 9901 | €8,652 | €51,266 | +€42,614 | +493% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €776 | €159 | -€617 | -79.5% |
| Recurring financial charges | 65 | €776 | €159 | -€617 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | €7,879 | €51,107 | +€43,228 | +549% |
| Income taxes | 67/77 | €3,382 | €14,400 | +€11,018 | +326% |
| Profit (loss) for the period | 9904 | €4,497 | €36,707 | +€32,210 | +716% |
| Profit (loss) for the period to be appropriated | 9905 | €4,497 | €36,707 | +€32,210 | +716% |
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 25 October 2026 via checked.be.