PRO SALUTE: 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.
PRO SALUTE
Largest movements
- Tangible fixed assets -€16,356
down €16,356 (-4.4%), from €372,543 to €356,186
of which Land and buildings: -€11,347
- Cash +€6,246
up €6,246 (+35.3%), from €17,682 to €23,929
mainly Depreciation (+€17,078) and Receivables within one year (+€2,192)
- Reserves -€5,061
down €5,061 (-2.8%), from €181,691 to €176,630
of which Tax-exempt reserves: -€5,061
- Gross operating margin +€1,574
up €1,574 (+24.7%), from €6,377 to €7,951
- Depreciation +€395
up €395 (+2.4%), from €16,683 to €17,078
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 | €393,741 | €380,820 | -€12,921 | -3.3% |
| Fixed assets | 21/28 | €372,543 | €356,186 | -€16,356 | -4.4% |
| Tangible fixed assets | 22/27 | €372,543 | €356,186 | -€16,356 | -4.4% |
| Land and buildings | 22 | €353,999 | €342,652 | -€11,347 | -3.2% |
| Plant, machinery and equipment | 23 | €88 | €548 | +€460 | +525.3% |
| Furniture and vehicles | 24 | €18,456 | €12,987 | -€5,470 | -29.6% |
| Current assets | 29/58 | €21,199 | €24,634 | +€3,435 | +16.2% |
| Amounts receivable within one year | 40/41 | €2,388 | €196 | -€2,192 | -91.8% |
| Trade receivables | 40 | €2,388 | €196 | -€2,192 | -91.8% |
| Cash at bank and in hand | 54/58 | €17,682 | €23,929 | +€6,246 | +35.3% |
| Deferred charges and accrued income | 490/1 | €1,129 | €509 | -€619 | -54.9% |
| Total equity and liabilities | 10/49 | €393,741 | €380,820 | -€12,921 | -3.3% |
| Equity | 10/15 | €86,291 | €78,202 | -€8,089 | -9.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €181,691 | €176,630 | -€5,061 | -2.8% |
| Tax-exempt reserves | 132 | €179,832 | €174,771 | -€5,061 | -2.8% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,991 | -€117,020 | -€3,028 | -2.7% |
| Provisions and deferred taxes | 16 | €92,599 | €89,993 | -€2,606 | -2.8% |
| Deferred taxes | 168 | €92,599 | €89,993 | -€2,606 | -2.8% |
| Amounts payable | 17/49 | €214,851 | €212,625 | -€2,226 | -1.0% |
| Amounts payable within one year | 42/48 | €214,851 | €212,625 | -€2,226 | -1.0% |
| Financial debts | 43 | €104,873 | €104,873 | = | 0.0% |
| Other loans | 439 | €104,873 | €104,873 | = | 0.0% |
| Trade debts | 44 | €1,752 | €149 | -€1,604 | -91.5% |
| Suppliers | 440/4 | €1,752 | €149 | -€1,604 | -91.5% |
| Other amounts payable | 47/48 | €108,226 | €107,603 | -€622 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,683 | €17,078 | +€395 | +2.4% |
| Other operating charges | 640/8 | €1,408 | €1,486 | +€78 | +5.5% |
| Gross operating margin | 9900 | €6,377 | €7,951 | +€1,574 | +24.7% |
| Operating profit (loss) | 9901 | -€11,714 | -€10,613 | +€1,102 | +9.4% |
| Financial charges | 65/66B | €84 | €83 | -€1 | -1.2% |
| Recurring financial charges | 65 | €84 | €83 | -€1 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,798 | -€10,695 | +€1,103 | +9.3% |
| Transfer from deferred taxes | 780 | €2,606 | €2,606 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€9,192 | -€8,089 | +€1,103 | +12.0% |
| Transfer from tax-exempt reserves | 789 | €5,061 | €5,061 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,131 | -€3,028 | +€1,103 | +26.7% |
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.