Pronis: 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.
Pronis
Largest movements
- Current investments +€794,162
up €794,162 (+47.9%), from €1.7m to €2.5m
- Tangible fixed assets -€40,333
down €40,333 (-35.5%), from €113,759 to €73,426
of which Furniture and vehicles: -€35,497
- Cash -€38,269
down €38,269 (-45.3%), from €84,452 to €46,183
mainly Current investments (-€794,162) and Contributions, distributions and other (-€201,886)
- Reserves +€460,646
up €460,646 (+32.7%), from €1.4m to €1.9m
- Other debts +€227,480
up €227,480 (+48.7%), from €467,319 to €694,799
- Gross operating margin +€396,250
up €396,250 (+124%), from €319,559 to €715,810
- Financial income +€150,323
up €150,323 (+136%), from €110,189 to €260,512
- Taxes +€145,149
up €145,149 (+158%), from €91,664 to €236,814
- Financial charges +€7,987
up €7,987 (+29.2%), from €27,353 to €35,341
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 | €1,915,996 | €2,616,116 | +€700,120 | +36.5% |
| Fixed assets | 21/28 | €126,727 | €86,394 | -€40,333 | -31.8% |
| Tangible fixed assets | 22/27 | €113,759 | €73,426 | -€40,333 | -35.5% |
| Plant, machinery and equipment | 23 | €13,279 | €10,302 | -€2,976 | -22.4% |
| Furniture and vehicles | 24 | €93,321 | €57,825 | -€35,497 | -38.0% |
| Other tangible fixed assets | 26 | €7,159 | €5,299 | -€1,860 | -26.0% |
| Financial fixed assets | 28 | €12,968 | €12,968 | = | 0.0% |
| Current assets | 29/58 | €1,789,269 | €2,529,722 | +€740,453 | +41.4% |
| Amounts receivable within one year | 40/41 | €33,037 | €25,610 | -€7,427 | -22.5% |
| Trade receivables | 40 | €17,279 | €18,852 | +€1,573 | +9.1% |
| Other amounts receivable | 41 | €15,758 | €6,758 | -€9,000 | -57.1% |
| Current investments | 50/53 | €1,658,183 | €2,452,345 | +€794,162 | +47.9% |
| Cash at bank and in hand | 54/58 | €84,452 | €46,183 | -€38,269 | -45.3% |
| Deferred charges and accrued income | 490/1 | €13,598 | €5,585 | -€8,013 | -58.9% |
| Total equity and liabilities | 10/49 | €1,915,996 | €2,616,116 | +€700,120 | +36.5% |
| Equity | 10/15 | €1,416,790 | €1,877,436 | +€460,646 | +32.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,410,590 | €1,871,236 | +€460,646 | +32.7% |
| Distributable reserves | 133 | €1,410,590 | €1,871,236 | +€460,646 | +32.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €499,206 | €738,680 | +€239,474 | +48.0% |
| Amounts payable within one year | 42/48 | €472,281 | €705,791 | +€233,510 | +49.4% |
| Trade debts | 44 | €3,023 | €1,338 | -€1,684 | -55.7% |
| Suppliers | 440/4 | €3,023 | €1,338 | -€1,684 | -55.7% |
| Taxes, remuneration and social security | 45 | €1,940 | €9,654 | +€7,714 | +398% |
| Taxes | 450/3 | €1,940 | €9,654 | +€7,714 | +398% |
| Other amounts payable | 47/48 | €467,319 | €694,799 | +€227,480 | +48.7% |
| Accrued charges and deferred income | 492/3 | €26,925 | €32,889 | +€5,964 | +22.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,819 | €40,333 | -€4,486 | -10.0% |
| Other operating charges | 640/8 | €1,262 | €1,302 | +€40 | +3.1% |
| Gross operating margin | 9900 | €319,559 | €715,810 | +€396,250 | +124% |
| Operating profit (loss) | 9901 | €273,478 | €674,175 | +€400,697 | +147% |
| Financial income | 75/76B | €110,189 | €260,512 | +€150,323 | +136% |
| Recurring financial income | 75 | €110,189 | €260,512 | +€150,323 | +136% |
| Financial charges | 65/66B | €27,353 | €35,341 | +€7,987 | +29.2% |
| Recurring financial charges | 65 | €27,353 | €35,341 | +€7,987 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €356,314 | €899,346 | +€543,032 | +152% |
| Income taxes | 67/77 | €91,664 | €236,814 | +€145,149 | +158% |
| Profit (loss) for the period | 9904 | €264,650 | €662,532 | +€397,883 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €264,650 | €662,532 | +€397,883 | +150% |
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 31 October 2026 via checked.be.