PRONECT.IT: 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.
PRONECT.IT
Largest movements
- Stocks and contracts -€40,000
down €40,000 (-100%), from €40,000 to €0
- Intangible fixed assets -€34,748
down €34,748 (-19.8%), from €175,356 to €140,608
- Cash +€10,047
up €10,047 (+144%), from €6,958 to €17,005
mainly Other debts (+€89,806) and Stocks and contracts (+€40,000)
- Deferred charges and accrued income -€4,224
down €4,224 (-100%), from €4,224 to €0
- Current investments +€3,347
up €3,347 (+15.5%), from €21,654 to €25,000
- Other debts +€89,806
up €89,806 (+111%), from €81,253 to €171,059
- Debts after one year -€68,200
down €68,200 (-73.2%), from €93,200 to €25,000
- Profit (loss) carried forward -€67,737
down €67,737 (-62.8%), from -€107,901 to -€175,638
- Tax, wage and social debts -€11,078
down €11,078 (-92.3%), from €12,007 to €929
of which Remuneration and social security: -€11,840
- Trade debts -€7,215
down €7,215 (-93.3%), from €7,731 to €517
- Gross operating margin +€53,879
up €53,879, from -€50,510 to €3,369
- Staff costs -€33,733
down €33,733 (-50.4%), from €66,882 to €33,149
- Depreciation +€33,681
up €33,681 (+3,157%), from €1,067 to €34,748
- Financial charges +€2,650
up €2,650 (+913%), from €290 to €2,940
- Financial income -€865
down €865 (-88.1%), from €982 to €117
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 | €262,201 | €199,548 | -€62,653 | -23.9% |
| Fixed assets | 21/28 | €176,256 | €141,508 | -€34,748 | -19.7% |
| Intangible fixed assets | 21 | €175,356 | €140,608 | -€34,748 | -19.8% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €85,945 | €58,040 | -€27,905 | -32.5% |
| Stocks and contracts in progress | 3 | €40,000 | €0 | -€40,000 | -100% |
| Contracts in progress | 37 | €40,000 | €0 | -€40,000 | -100% |
| Amounts receivable within one year | 40/41 | €13,110 | €16,034 | +€2,925 | +22.3% |
| Trade receivables | 40 | €4,500 | €11,342 | +€6,842 | +152% |
| Other amounts receivable | 41 | €8,610 | €4,692 | -€3,918 | -45.5% |
| Current investments | 50/53 | €21,654 | €25,000 | +€3,347 | +15.5% |
| Cash at bank and in hand | 54/58 | €6,958 | €17,005 | +€10,047 | +144% |
| Deferred charges and accrued income | 490/1 | €4,224 | €0 | -€4,224 | -100% |
| Total equity and liabilities | 10/49 | €262,201 | €199,548 | -€62,653 | -23.9% |
| Equity | 10/15 | €67,099 | -€638 | -€67,737 | |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,901 | -€175,638 | -€67,737 | -62.8% |
| Amounts payable | 17/49 | €195,102 | €200,186 | +€5,085 | +2.6% |
| Amounts payable after more than one year | 17 | €93,200 | €25,000 | -€68,200 | -73.2% |
| Financial debts | 170/4 | €93,200 | €25,000 | -€68,200 | -73.2% |
| Amounts payable within one year | 42/48 | €101,902 | €175,186 | +€73,285 | +71.9% |
| Financial debts | 43 | €910 | €2,682 | +€1,772 | +195% |
| Credit institutions | 430/8 | €910 | €2,682 | +€1,772 | +195% |
| Trade debts | 44 | €7,731 | €517 | -€7,215 | -93.3% |
| Suppliers | 440/4 | €7,731 | €517 | -€7,215 | -93.3% |
| Taxes, remuneration and social security | 45 | €12,007 | €929 | -€11,078 | -92.3% |
| Taxes | 450/3 | €168 | €929 | +€761 | +454% |
| Remuneration and social security | 454/9 | €11,840 | €0 | -€11,840 | -100% |
| Other amounts payable | 47/48 | €81,253 | €171,059 | +€89,806 | +111% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €66,882 | €33,149 | -€33,733 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,067 | €34,748 | +€33,681 | +3,157% |
| Other operating charges | 640/8 | €182 | €198 | +€16 | +8.9% |
| Gross operating margin | 9900 | -€50,510 | €3,369 | +€53,879 | |
| Operating profit (loss) | 9901 | -€118,640 | -€64,725 | +€53,915 | +45.4% |
| Financial income | 75/76B | €982 | €117 | -€865 | -88.1% |
| Recurring financial income | 75 | €982 | €117 | -€865 | -88.1% |
| Financial charges | 65/66B | €290 | €2,940 | +€2,650 | +913% |
| Recurring financial charges | 65 | €290 | €2,940 | +€2,650 | +913% |
| Profit (loss) for the period before taxes | 9903 | -€117,948 | -€67,548 | +€50,400 | +42.7% |
| Income taxes | 67/77 | €443 | €189 | -€254 | -57.3% |
| Profit (loss) for the period | 9904 | -€118,392 | -€67,737 | +€50,654 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€118,392 | -€67,737 | +€50,654 | +42.8% |
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 16 October 2026 via checked.be.