PRONOÏAD: 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.
PRONOÏAD
Largest movements
- Receivables within one year +€41,972
up €41,972 (+4071.0%), from €1,031 to €43,003
of which Other amounts receivable: +€41,604
- Deferred charges and accrued income -€32,509
down €32,509 (-93.7%), from €34,701 to €2,192
- Tangible fixed assets +€11,901
up €11,901 (+459.9%), from €2,588 to €14,489
- Cash +€11,770
up €11,770 (+336.7%), from €3,496 to €15,266
mainly Deferred charges and accrued income (+€32,509) and Tax, wage and social debts (+€23,594)
- Tax, wage and social debts +€23,594
up €23,594 (+164.8%), from €14,314 to €37,908
of which Taxes: +€12,516
- Trade debts +€14,383
up €14,383 (+469.6%), from €3,063 to €17,446
- Profit (loss) carried forward -€3,778
down €3,778 (-18.0%), from €20,990 to €17,212
- Other debts -€1,065
down €1,065 (-89.3%), from €1,193 to €128
- Gross operating margin -€33,977
down €33,977 (-41.5%), from €81,793 to €47,816
- Taxes -€8,260
down €8,260 (-89.2%), from €9,257 to €997
- Staff costs +€7,085
up €7,085 (+18.3%), from €38,619 to €45,704
- Depreciation +€1,937
up €1,937 (+164.6%), from €1,177 to €3,114
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 | €42,060 | €75,194 | +€33,134 | +78.8% |
| Fixed assets | 21/28 | €2,832 | €14,733 | +€11,901 | +420.2% |
| Tangible fixed assets | 22/27 | €2,588 | €14,489 | +€11,901 | +459.9% |
| Land and buildings | 22 | - | €5,493 | +€5,493 | |
| Plant, machinery and equipment | 23 | €998 | €1,913 | +€915 | +91.7% |
| Furniture and vehicles | 24 | €1,590 | €7,083 | +€5,493 | +345.5% |
| Financial fixed assets | 28 | €244 | €244 | = | 0.0% |
| Current assets | 29/58 | €39,228 | €60,461 | +€21,233 | +54.1% |
| Amounts receivable within one year | 40/41 | €1,031 | €43,003 | +€41,972 | +4071.0% |
| Trade receivables | 40 | €653 | €1,021 | +€368 | +56.4% |
| Other amounts receivable | 41 | €378 | €41,982 | +€41,604 | +11006.3% |
| Cash at bank and in hand | 54/58 | €3,496 | €15,266 | +€11,770 | +336.7% |
| Deferred charges and accrued income | 490/1 | €34,701 | €2,192 | -€32,509 | -93.7% |
| Total equity and liabilities | 10/49 | €42,060 | €75,194 | +€33,134 | +78.8% |
| Equity | 10/15 | €23,490 | €19,712 | -€3,778 | -16.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,990 | €17,212 | -€3,778 | -18.0% |
| Amounts payable | 17/49 | €18,570 | €55,482 | +€36,912 | +198.8% |
| Amounts payable within one year | 42/48 | €18,570 | €55,482 | +€36,912 | +198.8% |
| Trade debts | 44 | €3,063 | €17,446 | +€14,383 | +469.6% |
| Suppliers | 440/4 | €3,063 | €17,446 | +€14,383 | +469.6% |
| Taxes, remuneration and social security | 45 | €14,314 | €37,908 | +€23,594 | +164.8% |
| Taxes | 450/3 | €9,257 | €21,773 | +€12,516 | +135.2% |
| Remuneration and social security | 454/9 | €5,057 | €16,135 | +€11,078 | +219.1% |
| Other amounts payable | 47/48 | €1,193 | €128 | -€1,065 | -89.3% |
| Non-recurring operating income | 76A | €34,574 | - | -€34,574 | |
| Remuneration, social security and pensions | 62 | €38,619 | €45,704 | +€7,085 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €3,114 | +€1,937 | +164.6% |
| Other operating charges | 640/8 | €1,090 | €1,493 | +€403 | +37.0% |
| Non-recurring operating charges | 66A | €10,596 | - | -€10,596 | |
| Gross operating margin | 9900 | €81,793 | €47,816 | -€33,977 | -41.5% |
| Operating profit (loss) | 9901 | €30,311 | -€2,495 | -€32,806 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €68 | €286 | +€218 | +320.6% |
| Recurring financial charges | 65 | €68 | €286 | +€218 | +320.6% |
| Profit (loss) for the period before taxes | 9903 | €30,247 | -€2,781 | -€33,028 | |
| Income taxes | 67/77 | €9,257 | €997 | -€8,260 | -89.2% |
| Profit (loss) for the period | 9904 | €20,990 | -€3,778 | -€24,768 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,990 | -€3,778 | -€24,768 |
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.