ProBoMa: 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.
ProBoMa
Largest movements
- Tangible fixed assets -€87,521
down €87,521 (-16.7%), from €523,796 to €436,275
of which Plant, machinery and equipment: -€71,351
- Profit (loss) carried forward -€92,505
down €92,505 (-109.9%), from -€84,158 to -€176,663
- Current portion of long-term debt -€81,484
no longer reported in 2025 (was €81,484)
- Debts after one year +€63,470
up €63,470 (+25.8%), from €245,782 to €309,252
- Other debts +€18,523
up €18,523 (+50.8%), from €36,430 to €54,953
- Trade debts -€14,208
down €14,208 (-58.8%), from €24,154 to €9,946
- Gross operating margin +€37,868
up €37,868, from -€14,574 to €23,295
- Financial charges -€4,542
down €4,542 (-15.4%), from €29,530 to €24,988
- Financial income -€576
down €576 (-99.3%), from €580 to €4
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 | €685,733 | €589,950 | -€95,782 | -14.0% |
| Fixed assets | 21/28 | €531,806 | €444,285 | -€87,521 | -16.5% |
| Tangible fixed assets | 22/27 | €523,796 | €436,275 | -€87,521 | -16.7% |
| Plant, machinery and equipment | 23 | €486,621 | €415,270 | -€71,351 | -14.7% |
| Furniture and vehicles | 24 | €37,175 | €21,005 | -€16,170 | -43.5% |
| Financial fixed assets | 28 | €8,010 | €8,010 | = | 0.0% |
| Current assets | 29/58 | €153,926 | €145,665 | -€8,262 | -5.4% |
| Stocks and contracts in progress | 3 | €126,441 | €126,441 | = | 0.0% |
| Stocks | 30/36 | €7,992 | €7,992 | = | 0.0% |
| Contracts in progress | 37 | €118,448 | €118,448 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,990 | €17 | -€5,974 | -99.7% |
| Other amounts receivable | 41 | €5,990 | €17 | -€5,974 | -99.7% |
| Current investments | 50/53 | €463 | €200 | -€263 | -56.8% |
| Cash at bank and in hand | 54/58 | €1,201 | €291 | -€910 | -75.8% |
| Deferred charges and accrued income | 490/1 | €19,832 | €18,717 | -€1,115 | -5.6% |
| Total equity and liabilities | 10/49 | €685,733 | €589,950 | -€95,782 | -14.0% |
| Equity | 10/15 | €82,833 | -€9,672 | -€92,505 | |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €160,741 | €160,741 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €141,991 | €141,991 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,158 | -€176,663 | -€92,505 | -109.9% |
| Amounts payable | 17/49 | €602,900 | €599,623 | -€3,278 | -0.5% |
| Amounts payable after more than one year | 17 | €245,782 | €309,252 | +€63,470 | +25.8% |
| Financial debts | 170/4 | €245,782 | €309,252 | +€63,470 | +25.8% |
| Amounts payable within one year | 42/48 | €357,118 | €290,370 | -€66,748 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €81,484 | - | -€81,484 | |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €24,154 | €9,946 | -€14,208 | -58.8% |
| Suppliers | 440/4 | €24,154 | €9,946 | -€14,208 | -58.8% |
| Taxes, remuneration and social security | 45 | €15,050 | €25,471 | +€10,421 | +69.2% |
| Taxes | 450/3 | €50 | €6,721 | +€6,671 | +13304.8% |
| Remuneration and social security | 454/9 | €15,000 | €18,750 | +€3,750 | +25.0% |
| Other amounts payable | 47/48 | €36,430 | €54,953 | +€18,523 | +50.8% |
| Non-recurring operating income | 76A | - | €22,500 | +€22,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,521 | €87,521 | = | 0.0% |
| Other operating charges | 640/8 | €3,179 | €3,293 | +€114 | +3.6% |
| Gross operating margin | 9900 | -€14,574 | €23,295 | +€37,868 | |
| Operating profit (loss) | 9901 | -€105,273 | -€67,519 | +€37,754 | +35.9% |
| Financial income | 75/76B | €580 | €4 | -€576 | -99.3% |
| Recurring financial income | 75 | €580 | €4 | -€576 | -99.3% |
| Financial charges | 65/66B | €29,530 | €24,988 | -€4,542 | -15.4% |
| Recurring financial charges | 65 | €29,530 | €24,988 | -€4,542 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€134,223 | -€92,503 | +€41,720 | +31.1% |
| Income taxes | 67/77 | €2 | €1 | -€0 | -21.1% |
| Profit (loss) for the period | 9904 | -€134,225 | -€92,505 | +€41,720 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€134,225 | -€92,505 | +€41,720 | +31.1% |
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 7 October 2026 via checked.be.