PROLAN: 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.
PROLAN
Largest movements
- Receivables within one year +€132,997
up €132,997 (+17.5%), from €757,978 to €890,975
- Cash -€103,911
down €103,911 (-99.8%), from €104,116 to €205
mainly Receivables within one year (-€132,997) and Net result for the year (-€97,105)
- Tangible fixed assets -€34,844
down €34,844 (-3.3%), from €1.1m to €1.0m
- Debts after one year +€83,557
up €83,557 (+14.7%), from €568,601 to €652,158
- Profit (loss) carried forward -€74,898
down €74,898 (-440.3%), from -€17,012 to -€91,910
- Reserves -€22,207
down €22,207 (-2.3%), from €970,659 to €948,452
of which Tax-exempt reserves: -€18,968
- Gross operating margin -€1.5m
down €1.5m, from €1.5m to -€47,582
- Depreciation +€28,245
up €28,245 (+181.8%), from €15,535 to €43,780
- Financial charges -€15,967
down €15,967 (-41.6%), from €38,426 to €22,459
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 | €1,923,174 | €1,914,951 | -€8,223 | -0.4% |
| Fixed assets | 21/28 | €1,058,615 | €1,023,772 | -€34,844 | -3.3% |
| Tangible fixed assets | 22/27 | €1,058,615 | €1,023,772 | -€34,844 | -3.3% |
| Land and buildings | 22 | €1,058,615 | €1,023,772 | -€34,844 | -3.3% |
| Current assets | 29/58 | €864,559 | €891,180 | +€26,621 | +3.1% |
| Amounts receivable within one year | 40/41 | €757,978 | €890,975 | +€132,997 | +17.5% |
| Other amounts receivable | 41 | €757,978 | €890,975 | +€132,997 | +17.5% |
| Cash at bank and in hand | 54/58 | €104,116 | €205 | -€103,911 | -99.8% |
| Deferred charges and accrued income | 490/1 | €2,465 | - | -€2,465 | |
| Total equity and liabilities | 10/49 | €1,923,174 | €1,914,951 | -€8,223 | -0.4% |
| Equity | 10/15 | €959,847 | €862,742 | -€97,105 | -10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €970,659 | €948,452 | -€22,207 | -2.3% |
| Tax-exempt reserves | 132 | €967,420 | €948,452 | -€18,968 | -2.0% |
| Distributable reserves | 133 | €3,239 | - | -€3,239 | |
| Profit (loss) carried forward | 14 | -€17,012 | -€91,910 | -€74,898 | -440.3% |
| Provisions and deferred taxes | 16 | €322,473 | €316,151 | -€6,323 | -2.0% |
| Deferred taxes | 168 | €322,473 | €316,151 | -€6,323 | -2.0% |
| Amounts payable | 17/49 | €640,854 | €736,059 | +€95,205 | +14.9% |
| Amounts payable after more than one year | 17 | €568,601 | €652,158 | +€83,557 | +14.7% |
| Financial debts | 170/4 | €568,601 | €652,158 | +€83,557 | +14.7% |
| Amounts payable within one year | 42/48 | €71,241 | €82,992 | +€11,751 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €70,570 | €71,923 | +€1,353 | +1.9% |
| Taxes, remuneration and social security | 45 | €670 | €544 | -€126 | -18.8% |
| Taxes | 450/3 | €670 | €544 | -€126 | -18.8% |
| Other amounts payable | 47/48 | - | €10,525 | +€10,525 | |
| Accrued charges and deferred income | 492/3 | €1,012 | €909 | -€103 | -10.2% |
| Non-recurring operating income | 76A | €1,441,346 | - | -€1.4m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,535 | €43,780 | +€28,245 | +181.8% |
| Other operating charges | 640/8 | €13,297 | €2,204 | -€11,092 | -83.4% |
| Gross operating margin | 9900 | €1,499,433 | -€47,582 | -€1.5m | |
| Operating profit (loss) | 9901 | €1,470,601 | -€93,566 | -€1.6m | |
| Financial income | 75/76B | - | €12,596 | +€12,596 | |
| Recurring financial income | 75 | - | €12,596 | +€12,596 | |
| Financial charges | 65/66B | €38,426 | €22,459 | -€15,967 | -41.6% |
| Recurring financial charges | 65 | €38,426 | €22,459 | -€15,967 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €1,432,175 | -€103,428 | -€1.5m | |
| Transfer from deferred taxes | 780 | €6,258 | €6,323 | +€64 | +1.0% |
| Transfer to deferred taxes | 680 | €328,731 | - | -€328,731 | |
| Income taxes | 67/77 | €544 | - | -€544 | |
| Profit (loss) for the period | 9904 | €1,109,158 | -€97,105 | -€1.2m | |
| Transfer from tax-exempt reserves | 789 | €18,775 | €18,968 | +€193 | +1.0% |
| Transfer to tax-exempt reserves | 689 | €986,194 | - | -€986,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €141,738 | -€78,137 | -€219,875 |
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 11 October 2026 via checked.be.