PRONOBIS: 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.
PRONOBIS
Largest movements
- Tangible fixed assets -€21,927
down €21,927 (-2.1%), from €1.0m to €1.0m
of which Land and buildings: -€26,061
- Reserves -€39,426
down €39,426 (-5.0%), from €787,496 to €748,070
of which Tax-exempt reserves: -€20,576
- Other debts +€18,119
up €18,119 (+47.5%), from €38,158 to €56,277
- Gross operating margin -€19,748
down €19,748 (-28.5%), from €69,196 to €49,448
- Taxes -€6,034
down €6,034 (-37.4%), from €16,129 to €10,094
- Depreciation +€1,524
up €1,524 (+3.9%), from €39,338 to €40,862
- Other operating charges +€1,247
up €1,247 (+48.0%), from €2,599 to €3,845
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 | €1,125,304 | €1,092,585 | -€32,719 | -2.9% |
| Fixed assets | 21/28 | €1,033,173 | €1,011,247 | -€21,927 | -2.1% |
| Tangible fixed assets | 22/27 | €1,033,173 | €1,011,247 | -€21,927 | -2.1% |
| Land and buildings | 22 | €822,273 | €796,212 | -€26,061 | -3.2% |
| Plant, machinery and equipment | 23 | €206,461 | €208,086 | +€1,626 | +0.8% |
| Furniture and vehicles | 24 | €4,440 | €6,948 | +€2,508 | +56.5% |
| Current assets | 29/58 | €92,131 | €81,338 | -€10,793 | -11.7% |
| Amounts receivable after more than one year | 29 | €1,875 | €1,875 | = | 0.0% |
| Trade receivables | 290 | €1,875 | €1,875 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,227 | €14,662 | +€435 | +3.1% |
| Trade receivables | 40 | €3,993 | €5,565 | +€1,572 | +39.4% |
| Other amounts receivable | 41 | €10,234 | €9,097 | -€1,137 | -11.1% |
| Cash at bank and in hand | 54/58 | €76,029 | €64,802 | -€11,227 | -14.8% |
| Total equity and liabilities | 10/49 | €1,125,304 | €1,092,585 | -€32,719 | -2.9% |
| Equity | 10/15 | €837,331 | €797,922 | -€39,409 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €787,496 | €748,070 | -€39,426 | -5.0% |
| Tax-exempt reserves | 132 | €432,096 | €411,520 | -€20,576 | -4.8% |
| Distributable reserves | 133 | €355,400 | €336,550 | -€18,850 | -5.3% |
| Profit (loss) carried forward | 14 | €31,235 | €31,252 | +€17 | +0.1% |
| Provisions and deferred taxes | 16 | €233,405 | €222,291 | -€11,115 | -4.8% |
| Deferred taxes | 168 | €233,405 | €222,291 | -€11,115 | -4.8% |
| Amounts payable | 17/49 | €54,568 | €72,372 | +€17,804 | +32.6% |
| Amounts payable after more than one year | 17 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 178/9 | €1,700 | €1,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,868 | €70,672 | +€17,804 | +33.7% |
| Trade debts | 44 | €5,743 | €8,300 | +€2,557 | +44.5% |
| Suppliers | 440/4 | €5,743 | €8,300 | +€2,557 | +44.5% |
| Taxes, remuneration and social security | 45 | €8,968 | €6,096 | -€2,872 | -32.0% |
| Taxes | 450/3 | €8,968 | €3,384 | -€5,584 | -62.3% |
| Remuneration and social security | 454/9 | - | €2,713 | +€2,713 | |
| Other amounts payable | 47/48 | €38,158 | €56,277 | +€18,119 | +47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,338 | €40,862 | +€1,524 | +3.9% |
| Other operating charges | 640/8 | €2,599 | €3,845 | +€1,247 | +48.0% |
| Gross operating margin | 9900 | €69,196 | €49,448 | -€19,748 | -28.5% |
| Operating profit (loss) | 9901 | €27,259 | €4,740 | -€22,519 | -82.6% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €178 | €175 | -€2 | -1.3% |
| Recurring financial charges | 65 | €178 | €175 | -€2 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €27,081 | €4,571 | -€22,510 | -83.1% |
| Transfer from deferred taxes | 780 | €11,115 | €11,115 | = | 0.0% |
| Income taxes | 67/77 | €16,129 | €10,094 | -€6,034 | -37.4% |
| Profit (loss) for the period | 9904 | €22,067 | €5,591 | -€16,476 | -74.7% |
| Transfer from tax-exempt reserves | 789 | €20,576 | €20,576 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,643 | €26,167 | -€16,476 | -38.6% |
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 9 October 2026 via checked.be.