PRANAROM MED: 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.
PRANAROM MED
Largest movements
- Cash -€15,235
down €15,235 (-45.5%), from €33,474 to €18,239
mainly Net result for the year (-€24,444) and Tax, wage and social debts (-€122)
- Intangible fixed assets -€3,320
down €3,320 (-92.8%), from €3,580 to €259
- Profit (loss) carried forward -€24,444
down €24,444 (-6.9%), from -€352,395 to -€376,839
- Trade debts +€5,846
up €5,846 (+25.1%), from €23,286 to €29,131
- Depreciation -€4,624
down €4,624 (-56.7%), from €8,162 to €3,538
- Services and other goods -€715
down €715 (-5.2%), from €13,804 to €13,089
- Other operating charges +€561
up €561 (+65.2%), from €860 to €1,420
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.
Derived cash bridge
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 | €43,541 | €24,820 | -€18,721 | -43.0% |
| Fixed assets | 21/28 | €9,009 | €5,471 | -€3,538 | -39.3% |
| Intangible fixed assets | 21 | €3,580 | €259 | -€3,320 | -92.8% |
| Tangible fixed assets | 22/27 | €218 | €0 | -€218 | -100% |
| Furniture and vehicles | 24 | €218 | €0 | -€218 | -100% |
| Financial fixed assets | 28 | €5,212 | €5,212 | = | 0.0% |
| Affiliated companies | 280/1 | €5,212 | €5,212 | = | 0.0% |
| Amounts receivable | 281 | €5,212 | €5,212 | = | 0.0% |
| Current assets | 29/58 | €34,532 | €19,349 | -€15,183 | -44.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,058 | €1,110 | +€51 | +4.9% |
| Other amounts receivable | 41 | €1,058 | €1,110 | +€51 | +4.9% |
| Cash at bank and in hand | 54/58 | €33,474 | €18,239 | -€15,235 | -45.5% |
| Total equity and liabilities | 10/49 | €43,541 | €24,820 | -€18,721 | -43.0% |
| Equity | 10/15 | -€285,967 | -€310,411 | -€24,444 | -8.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €4,928 | €4,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,928 | €4,928 | = | 0.0% |
| Legal reserve | 130 | €4,928 | €4,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€352,395 | -€376,839 | -€24,444 | -6.9% |
| Amounts payable | 17/49 | €329,508 | €335,231 | +€5,723 | +1.7% |
| Amounts payable within one year | 42/48 | €323,408 | €329,131 | +€5,723 | +1.8% |
| Trade debts | 44 | €23,286 | €29,131 | +€5,846 | +25.1% |
| Suppliers | 440/4 | €23,286 | €29,131 | +€5,846 | +25.1% |
| Taxes, remuneration and social security | 45 | €122 | €0 | -€122 | -100% |
| Taxes | 450/3 | €122 | €0 | -€122 | -100% |
| Other amounts payable | 47/48 | €300,000 | €300,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,100 | €6,100 | = | 0.0% |
| Operating income | 70/76A | €0 | - | = | |
| Other operating income | 74 | €0 | - | = | |
| Operating charges | 60/66A | €22,825 | €18,047 | -€4,778 | -20.9% |
| Services and other goods | 61 | €13,804 | €13,089 | -€715 | -5.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,162 | €3,538 | -€4,624 | -56.7% |
| Other operating charges | 640/8 | €860 | €1,420 | +€561 | +65.2% |
| Operating profit (loss) | 9901 | -€22,825 | -€18,047 | +€4,778 | +20.9% |
| Financial charges | 65/66B | €6,375 | €6,397 | +€22 | +0.3% |
| Recurring financial charges | 65 | €6,375 | €6,397 | +€22 | +0.3% |
| Debt charges | 650 | €6,100 | €6,100 | = | 0.0% |
| Other financial charges | 652/9 | €275 | €297 | +€22 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€29,200 | -€24,444 | +€4,756 | +16.3% |
| Income taxes | 67/77 | €122 | €0 | -€122 | -100% |
| Taxes | 670/3 | €122 | €0 | -€122 | -100% |
| Profit (loss) for the period | 9904 | -€29,323 | -€24,444 | +€4,878 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,323 | -€24,444 | +€4,878 | +16.6% |
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 20 October 2026 via checked.be.