PRONOIA: 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.
PRONOIA
Largest movements
- Cash +€126,764
up €126,764 (+84.4%), from €150,128 to €276,892
mainly Net result for the year (+€171,397) and Other debts (+€128,026)
- Current investments -€17,589
down €17,589 (-37.7%), from €46,716 to €29,126
- Tangible fixed assets -€17,557
down €17,557 (-2.4%), from €718,171 to €700,614
of which Land and buildings: -€16,451
- Other debts +€128,026
new in 2025: €128,026
- Debts after one year -€53,665
down €53,665 (-8.6%), from €625,740 to €572,075
- Reserves +€21,397
up €21,397 (+8.8%), from €244,270 to €265,667
- Gross operating margin +€27,184
up €27,184 (+12.5%), from €217,565 to €244,749
- Taxes +€7,336
up €7,336 (+16.3%), from €44,949 to €52,285
- Financial income +€3,469
up €3,469 (+786.4%), from €441 to €3,910
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 | €929,642 | €1,026,941 | +€97,299 | +10.5% |
| Fixed assets | 21/28 | €718,171 | €700,614 | -€17,557 | -2.4% |
| Tangible fixed assets | 22/27 | €718,171 | €700,614 | -€17,557 | -2.4% |
| Land and buildings | 22 | €701,215 | €684,764 | -€16,451 | -2.3% |
| Furniture and vehicles | 24 | - | €1,327 | +€1,327 | |
| Other tangible fixed assets | 26 | €16,956 | €14,523 | -€2,433 | -14.3% |
| Current assets | 29/58 | €211,471 | €326,327 | +€114,856 | +54.3% |
| Amounts receivable within one year | 40/41 | €9,375 | €15,986 | +€6,611 | +70.5% |
| Trade receivables | 40 | €3,400 | €7,250 | +€3,849 | +113.2% |
| Other amounts receivable | 41 | €5,974 | €8,736 | +€2,762 | +46.2% |
| Current investments | 50/53 | €46,716 | €29,126 | -€17,589 | -37.7% |
| Cash at bank and in hand | 54/58 | €150,128 | €276,892 | +€126,764 | +84.4% |
| Deferred charges and accrued income | 490/1 | €5,253 | €4,323 | -€930 | -17.7% |
| Total equity and liabilities | 10/49 | €929,642 | €1,026,941 | +€97,299 | +10.5% |
| Equity | 10/15 | €245,270 | €266,667 | +€21,397 | +8.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €244,270 | €265,667 | +€21,397 | +8.8% |
| Distributable reserves | 133 | €244,270 | €265,667 | +€21,397 | +8.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €684,372 | €760,274 | +€75,902 | +11.1% |
| Amounts payable after more than one year | 17 | €625,740 | €572,075 | -€53,665 | -8.6% |
| Financial debts | 170/4 | €625,740 | €572,075 | -€53,665 | -8.6% |
| Amounts payable within one year | 42/48 | €58,632 | €188,200 | +€129,568 | +221.0% |
| Current portion of amounts payable after more than one year | 42 | €53,372 | €53,665 | +€293 | +0.5% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €964 | €961 | -€2 | -0.2% |
| Suppliers | 440/4 | €964 | €961 | -€2 | -0.2% |
| Taxes, remuneration and social security | 45 | €4,296 | €5,547 | +€1,251 | +29.1% |
| Taxes | 450/3 | €4,296 | €5,547 | +€1,251 | +29.1% |
| Other amounts payable | 47/48 | - | €128,026 | +€128,026 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,363 | €19,066 | +€704 | +3.8% |
| Other operating charges | 640/8 | €1,639 | €1,913 | +€274 | +16.7% |
| Gross operating margin | 9900 | €217,565 | €244,749 | +€27,184 | +12.5% |
| Operating profit (loss) | 9901 | €197,563 | €223,770 | +€26,207 | +13.3% |
| Financial income | 75/76B | €441 | €3,910 | +€3,469 | +786.4% |
| Recurring financial income | 75 | €441 | €3,910 | +€3,469 | +786.4% |
| Financial charges | 65/66B | €4,362 | €3,997 | -€365 | -8.4% |
| Recurring financial charges | 65 | €4,362 | €3,997 | -€365 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €193,642 | €223,682 | +€30,040 | +15.5% |
| Income taxes | 67/77 | €44,949 | €52,285 | +€7,336 | +16.3% |
| Profit (loss) for the period | 9904 | €148,693 | €171,397 | +€22,704 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €148,693 | €171,397 | +€22,704 | +15.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.