PROBURO: 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.
PROBURO
Largest movements
- Deferred charges and accrued income -€444
no longer reported in 2025 (was €444)
- Other debts +€11,796
up €11,796 (+10.9%), from €108,621 to €120,417
- Profit (loss) carried forward -€8,909
down €8,909 (-7.7%), from -€116,135 to -€125,044
- Reserves -€1,444
down €1,444 (-23.3%), from €6,192 to €4,748
of which Tax-exempt reserves: -€1,444
- Trade debts -€1,222
down €1,222 (-68.0%), from €1,796 to €574
- Provisions -€744
down €744 (-33.3%), from €2,231 to €1,487
- Gross operating margin -€1,788
down €1,788 (-23.1%), from -€7,745 to -€9,533
- Other operating charges +€104
up €104 (+9.1%), from €1,140 to €1,244
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 | €21,621 | €21,054 | -€566 | -2.6% |
| Fixed assets | 21/28 | €290 | €290 | = | 0.0% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €21,331 | €20,764 | -€566 | -2.7% |
| Amounts receivable within one year | 40/41 | €20,500 | €20,500 | = | 0.0% |
| Trade receivables | 40 | €20,500 | €20,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €387 | €264 | -€123 | -31.7% |
| Deferred charges and accrued income | 490/1 | €444 | - | -€444 | |
| Total equity and liabilities | 10/49 | €21,621 | €21,054 | -€566 | -2.6% |
| Equity | 10/15 | -€91,343 | -€101,696 | -€10,353 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,192 | €4,748 | -€1,444 | -23.3% |
| Tax-exempt reserves | 132 | €4,332 | €2,888 | -€1,444 | -33.3% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,135 | -€125,044 | -€8,909 | -7.7% |
| Provisions and deferred taxes | 16 | €2,231 | €1,487 | -€744 | -33.3% |
| Deferred taxes | 168 | €2,231 | €1,487 | -€744 | -33.3% |
| Amounts payable | 17/49 | €110,733 | €121,263 | +€10,530 | +9.5% |
| Amounts payable within one year | 42/48 | €110,733 | €121,263 | +€10,530 | +9.5% |
| Trade debts | 44 | €1,796 | €574 | -€1,222 | -68.0% |
| Suppliers | 440/4 | €1,796 | €574 | -€1,222 | -68.0% |
| Taxes, remuneration and social security | 45 | €316 | €273 | -€43 | -13.7% |
| Taxes | 450/3 | €316 | €273 | -€43 | -13.7% |
| Other amounts payable | 47/48 | €108,621 | €120,417 | +€11,796 | +10.9% |
| Other operating charges | 640/8 | €1,140 | €1,244 | +€104 | +9.1% |
| Gross operating margin | 9900 | -€7,745 | -€9,533 | -€1,788 | -23.1% |
| Operating profit (loss) | 9901 | -€8,885 | -€10,777 | -€1,892 | -21.3% |
| Financial charges | 65/66B | €50 | €46 | -€4 | -7.7% |
| Recurring financial charges | 65 | €50 | €46 | -€4 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,935 | -€10,824 | -€1,888 | -21.1% |
| Transfer from deferred taxes | 780 | €744 | €744 | = | 0.0% |
| Income taxes | 67/77 | €316 | €273 | -€43 | -13.7% |
| Profit (loss) for the period | 9904 | -€8,508 | -€10,353 | -€1,845 | -21.7% |
| Transfer from tax-exempt reserves | 789 | €1,444 | €1,444 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,064 | -€8,909 | -€1,845 | -26.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.