PROBOMAD: 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.
PROBOMAD
Largest movements
- Cash +€107,356
up €107,356 (+74.7%), from €143,635 to €250,992
mainly Net result for the year (+€94,855) and Receivables within one year (+€16,970)
- Receivables within one year -€16,970
down €16,970 (-58.5%), from €29,016 to €12,046
of which Trade receivables: -€19,363
- Reserves +€93,055
up €93,055 (+69.6%), from €133,654 to €226,710
- Other debts -€7,944
down €7,944 (-81.5%), from €9,744 to €1,800
- Tax, wage and social debts +€3,777
up €3,777 (+11.1%), from €33,959 to €37,735
of which Taxes: +€5,777
- Gross operating margin +€51,970
up €51,970 (+71.9%), from €72,231 to €124,201
- Taxes +€11,868
up €11,868 (+79.7%), from €14,884 to €26,753
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 | €194,051 | €283,078 | +€89,027 | +45.9% |
| Fixed assets | 21/28 | €20,658 | €19,270 | -€1,389 | -6.7% |
| Tangible fixed assets | 22/27 | €20,658 | €19,270 | -€1,389 | -6.7% |
| Plant, machinery and equipment | 23 | €20,658 | €19,270 | -€1,389 | -6.7% |
| Current assets | 29/58 | €173,393 | €263,809 | +€90,416 | +52.1% |
| Amounts receivable within one year | 40/41 | €29,016 | €12,046 | -€16,970 | -58.5% |
| Trade receivables | 40 | €23,901 | €4,538 | -€19,363 | -81.0% |
| Other amounts receivable | 41 | €5,116 | €7,509 | +€2,393 | +46.8% |
| Cash at bank and in hand | 54/58 | €143,635 | €250,992 | +€107,356 | +74.7% |
| Deferred charges and accrued income | 490/1 | €741 | €771 | +€30 | +4.0% |
| Total equity and liabilities | 10/49 | €194,051 | €283,078 | +€89,027 | +45.9% |
| Equity | 10/15 | €143,654 | €236,710 | +€93,055 | +64.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €133,654 | €226,710 | +€93,055 | +69.6% |
| Distributable reserves | 133 | €133,654 | €226,710 | +€93,055 | +69.6% |
| Amounts payable | 17/49 | €50,397 | €46,368 | -€4,028 | -8.0% |
| Amounts payable within one year | 42/48 | €43,797 | €39,768 | -€4,028 | -9.2% |
| Trade debts | 44 | €93 | €233 | +€140 | +149.5% |
| Suppliers | 440/4 | €93 | €233 | +€140 | +149.5% |
| Taxes, remuneration and social security | 45 | €33,959 | €37,735 | +€3,777 | +11.1% |
| Taxes | 450/3 | €31,959 | €37,735 | +€5,777 | +18.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €9,744 | €1,800 | -€7,944 | -81.5% |
| Accrued charges and deferred income | 492/3 | €6,600 | €6,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €1,389 | +€1,214 | +695.6% |
| Other operating charges | 640/8 | €62 | €911 | +€849 | +1369.3% |
| Gross operating margin | 9900 | €72,231 | €124,201 | +€51,970 | +71.9% |
| Operating profit (loss) | 9901 | €71,994 | €121,901 | +€49,907 | +69.3% |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €134 | €360 | +€226 | +168.5% |
| Recurring financial charges | 65 | €134 | €360 | +€226 | +168.5% |
| Profit (loss) for the period before taxes | 9903 | €71,860 | €121,608 | +€49,748 | +69.2% |
| Income taxes | 67/77 | €14,884 | €26,753 | +€11,868 | +79.7% |
| Profit (loss) for the period | 9904 | €56,976 | €94,855 | +€37,879 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,976 | €94,855 | +€37,879 | +66.5% |
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 4 October 2026 via checked.be.