PRANA-KINE: 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.
PRANA-KINE
Largest movements
- Cash +€13,038
up €13,038 (+6.6%), from €196,934 to €209,972
mainly Depreciation (+€12,736) and Net result for the year (+€9,147)
- Tangible fixed assets -€6,211
down €6,211 (-15.0%), from €41,425 to €35,214
of which Land and buildings: -€3,277
- Contributions +€6,531
up €6,531 (+11.0%), from €59,110 to €65,641
- Reserves +€2,626
up €2,626 (+1.6%), from €166,122 to €168,748
- Gross operating margin -€5,382
down €5,382 (-14.7%), from €36,636 to €31,254
- Staff costs +€4,528
new in 2025: €4,528
- Taxes -€3,190
down €3,190 (-31.3%), from €10,191 to €7,001
- Financial income +€3,084
up €3,084 (+188.8%), from €1,634 to €4,718
- Depreciation -€849
down €849 (-6.2%), from €13,585 to €12,736
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 | €252,340 | €260,413 | +€8,073 | +3.2% |
| Fixed assets | 21/28 | €44,425 | €38,214 | -€6,211 | -14.0% |
| Tangible fixed assets | 22/27 | €41,425 | €35,214 | -€6,211 | -15.0% |
| Land and buildings | 22 | €15,999 | €12,722 | -€3,277 | -20.5% |
| Plant, machinery and equipment | 23 | €1,357 | €571 | -€786 | -57.9% |
| Furniture and vehicles | 24 | €24,069 | €21,921 | -€2,148 | -8.9% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €207,915 | €222,199 | +€14,284 | +6.9% |
| Amounts receivable within one year | 40/41 | €10,444 | €11,690 | +€1,246 | +11.9% |
| Trade receivables | 40 | €9,409 | €4,779 | -€4,630 | -49.2% |
| Other amounts receivable | 41 | €1,035 | €6,911 | +€5,876 | +567.9% |
| Current investments | 50/53 | €537 | €537 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €196,934 | €209,972 | +€13,038 | +6.6% |
| Total equity and liabilities | 10/49 | €252,340 | €260,413 | +€8,073 | +3.2% |
| Equity | 10/15 | €242,957 | €252,114 | +€9,157 | +3.8% |
| Contributions | 10/11 | €59,110 | €65,641 | +€6,531 | +11.0% |
| Reserves | 13 | €166,122 | €168,748 | +€2,626 | +1.6% |
| Distributable reserves | 133 | €166,122 | €168,748 | +€2,626 | +1.6% |
| Profit (loss) carried forward | 14 | €17,725 | €17,725 | = | 0.0% |
| Amounts payable | 17/49 | €9,383 | €8,299 | -€1,084 | -11.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,383 | €8,299 | -€1,084 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | - | -€1,500 | |
| Trade debts | 44 | €172 | €400 | +€228 | +132.2% |
| Suppliers | 440/4 | €172 | €400 | +€228 | +132.2% |
| Taxes, remuneration and social security | 45 | €7,711 | €7,899 | +€188 | +2.4% |
| Taxes | 450/3 | €7,711 | €7,899 | +€188 | +2.4% |
| Remuneration, social security and pensions | 62 | - | €4,528 | +€4,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,585 | €12,736 | -€849 | -6.2% |
| Other operating charges | 640/8 | €1,525 | €1,538 | +€13 | +0.8% |
| Non-recurring operating charges | 66A | - | €321 | +€321 | |
| Gross operating margin | 9900 | €36,636 | €31,254 | -€5,382 | -14.7% |
| Operating profit (loss) | 9901 | €21,527 | €12,132 | -€9,395 | -43.6% |
| Financial income | 75/76B | €1,634 | €4,718 | +€3,084 | +188.8% |
| Recurring financial income | 75 | €1,634 | €4,718 | +€3,084 | +188.8% |
| Financial charges | 65/66B | €865 | €702 | -€163 | -18.9% |
| Recurring financial charges | 65 | €865 | €702 | -€163 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €22,296 | €16,148 | -€6,148 | -27.6% |
| Income taxes | 67/77 | €10,191 | €7,001 | -€3,190 | -31.3% |
| Profit (loss) for the period | 9904 | €12,105 | €9,147 | -€2,958 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,105 | €9,147 | -€2,958 | -24.4% |
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 12 October 2026 via checked.be.