PRONEA: 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.
PRONEA
Largest movements
- Cash -€273,373
down €273,373 (-87.8%), from €311,357 to €37,984
mainly Debts after one year (-€270,694) and Current investments (-€253,441)
- Current investments +€253,441
up €253,441 (+50.7%), from €500,000 to €753,441
- Receivables within one year +€102,035
up €102,035 (+167.1%), from €61,070 to €163,105
of which Other amounts receivable: +€86,468
- Reserves +€353,516
up €353,516 (+25.8%), from €1.4m to €1.7m
of which Distributable reserves: +€180,906
- Debts after one year -€270,694
down €270,694 (-43.7%), from €618,967 to €348,273
- Gross operating margin +€174,191
up €174,191 (+82.5%), from €211,048 to €385,240
- Taxes +€50,871
up €50,871 (+102.7%), from €49,549 to €100,421
- Financial income -€41,710
down €41,710 (-25.9%), from €160,754 to €119,044
- Financial charges -€9,940
down €9,940 (-40.9%), from €24,330 to €14,390
- Staff costs -€9,855
down €9,855 (-73.1%), from €13,480 to €3,625
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 | €2,093,734 | €2,173,310 | +€79,576 | +3.8% |
| Fixed assets | 21/28 | €1,213,759 | €1,216,921 | +€3,162 | +0.3% |
| Tangible fixed assets | 22/27 | €738,759 | €741,921 | +€3,162 | +0.4% |
| Land and buildings | 22 | €682,829 | €667,291 | -€15,538 | -2.3% |
| Furniture and vehicles | 24 | €28,521 | €28,425 | -€97 | -0.3% |
| Other tangible fixed assets | 26 | €27,409 | €46,205 | +€18,797 | +68.6% |
| Financial fixed assets | 28 | €475,000 | €475,000 | = | 0.0% |
| Current assets | 29/58 | €879,975 | €956,389 | +€76,414 | +8.7% |
| Amounts receivable within one year | 40/41 | €61,070 | €163,105 | +€102,035 | +167.1% |
| Trade receivables | 40 | €26,015 | €41,583 | +€15,568 | +59.8% |
| Other amounts receivable | 41 | €35,055 | €121,522 | +€86,468 | +246.7% |
| Current investments | 50/53 | €500,000 | €753,441 | +€253,441 | +50.7% |
| Cash at bank and in hand | 54/58 | €311,357 | €37,984 | -€273,373 | -87.8% |
| Deferred charges and accrued income | 490/1 | €7,549 | €1,860 | -€5,689 | -75.4% |
| Total equity and liabilities | 10/49 | €2,093,734 | €2,173,310 | +€79,576 | +3.8% |
| Equity | 10/15 | €1,392,303 | €1,745,819 | +€353,516 | +25.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,372,303 | €1,725,819 | +€353,516 | +25.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €105,250 | €277,860 | +€172,610 | +164.0% |
| Distributable reserves | 133 | €1,267,053 | €1,447,959 | +€180,906 | +14.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,000 | €0 | -€2,000 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €2,000 | €0 | -€2,000 | -100.0% |
| Pensions and similar obligations | 160 | €2,000 | €0 | -€2,000 | -100.0% |
| Amounts payable | 17/49 | €699,432 | €427,491 | -€271,940 | -38.9% |
| Amounts payable after more than one year | 17 | €618,967 | €348,273 | -€270,694 | -43.7% |
| Financial debts | 170/4 | €618,967 | €348,273 | -€270,694 | -43.7% |
| Amounts payable within one year | 42/48 | €59,280 | €69,261 | +€9,981 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €43,496 | €44,528 | +€1,032 | +2.4% |
| Trade debts | 44 | €2,106 | €1,913 | -€193 | -9.2% |
| Suppliers | 440/4 | €2,106 | €1,913 | -€193 | -9.2% |
| Taxes, remuneration and social security | 45 | €11,256 | €21,144 | +€9,888 | +87.8% |
| Taxes | 450/3 | €8,924 | €21,144 | +€12,220 | +136.9% |
| Remuneration and social security | 454/9 | €2,332 | €0 | -€2,332 | -100.0% |
| Other amounts payable | 47/48 | €2,422 | €1,677 | -€745 | -30.8% |
| Accrued charges and deferred income | 492/3 | €21,185 | €9,958 | -€11,227 | -53.0% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €13,480 | €3,625 | -€9,855 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,731 | €28,337 | +€2,606 | +10.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€2,000 | -€2,000 | |
| Other operating charges | 640/8 | €4,736 | €5,995 | +€1,259 | +26.6% |
| Gross operating margin | 9900 | €211,048 | €385,240 | +€174,191 | +82.5% |
| Operating profit (loss) | 9901 | €167,101 | €349,282 | +€182,182 | +109.0% |
| Financial income | 75/76B | €160,754 | €119,044 | -€41,710 | -25.9% |
| Recurring financial income | 75 | €160,754 | €119,044 | -€41,710 | -25.9% |
| Financial charges | 65/66B | €24,330 | €14,390 | -€9,940 | -40.9% |
| Recurring financial charges | 65 | €24,330 | €14,390 | -€9,940 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €303,525 | €453,937 | +€150,412 | +49.6% |
| Income taxes | 67/77 | €49,549 | €100,421 | +€50,871 | +102.7% |
| Profit (loss) for the period | 9904 | €253,975 | €353,516 | +€99,541 | +39.2% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €172,610 | +€67,360 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €148,725 | €180,906 | +€32,181 | +21.6% |
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 7 October 2026 via checked.be.