PRONUCOM: 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.
PRONUCOM
Largest movements
- Cash +€182,004
up €182,004 (+79.6%), from €228,740 to €410,744
mainly Other debts (+€288,695) and Net result for the year (+€102,316)
- Tangible fixed assets -€35,575
down €35,575 (-3.9%), from €909,573 to €873,997
of which Land and buildings: -€35,364
- Receivables within one year -€22,552
down €22,552 (-96.6%), from €23,355 to €803
of which Trade receivables: -€22,601
- Other debts +€288,695
up €288,695 (+64.5%), from €447,476 to €736,171
- Reserves -€186,136
down €186,136 (-36.1%), from €516,031 to €329,894
of which Distributable reserves: -€186,136
- Tax, wage and social debts +€22,803
up €22,803 (+170.6%), from €13,362 to €36,165
of which Taxes: +€22,803
- Gross operating margin +€38,891
up €38,891 (+23.4%), from €165,853 to €204,745
- Taxes +€22,783
up €22,783 (+56.0%), from €40,673 to €63,456
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 | €1,175,537 | €1,299,608 | +€124,071 | +10.6% |
| Fixed assets | 21/28 | €909,573 | €873,997 | -€35,575 | -3.9% |
| Tangible fixed assets | 22/27 | €909,573 | €873,997 | -€35,575 | -3.9% |
| Land and buildings | 22 | €909,361 | €873,997 | -€35,364 | -3.9% |
| Furniture and vehicles | 24 | €212 | €0 | -€212 | -100.0% |
| Current assets | 29/58 | €265,965 | €425,611 | +€159,646 | +60.0% |
| Amounts receivable within one year | 40/41 | €23,355 | €803 | -€22,552 | -96.6% |
| Trade receivables | 40 | €22,601 | €0 | -€22,601 | -100.0% |
| Other amounts receivable | 41 | €754 | €803 | +€49 | +6.5% |
| Cash at bank and in hand | 54/58 | €228,740 | €410,744 | +€182,004 | +79.6% |
| Deferred charges and accrued income | 490/1 | €13,870 | €14,064 | +€195 | +1.4% |
| Total equity and liabilities | 10/49 | €1,175,537 | €1,299,608 | +€124,071 | +10.6% |
| Equity | 10/15 | €713,215 | €527,079 | -€186,136 | -26.1% |
| Contributions | 10/11 | €197,184 | €197,184 | = | 0.0% |
| Reserves | 13 | €516,031 | €329,894 | -€186,136 | -36.1% |
| Non-distributable reserves | 130/1 | €20,710 | €20,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,710 | €20,710 | = | 0.0% |
| Distributable reserves | 133 | €495,321 | €309,184 | -€186,136 | -37.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €462,322 | €772,529 | +€310,207 | +67.1% |
| Amounts payable within one year | 42/48 | €462,175 | €772,362 | +€310,188 | +67.1% |
| Trade debts | 44 | €1,336 | €27 | -€1,310 | -98.0% |
| Suppliers | 440/4 | €1,336 | €27 | -€1,310 | -98.0% |
| Taxes, remuneration and social security | 45 | €13,362 | €36,165 | +€22,803 | +170.6% |
| Taxes | 450/3 | €11,662 | €34,465 | +€22,803 | +195.5% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €447,476 | €736,171 | +€288,695 | +64.5% |
| Accrued charges and deferred income | 492/3 | €148 | €167 | +€19 | +13.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,664 | €35,575 | -€88 | -0.2% |
| Other operating charges | 640/8 | €2,954 | €3,339 | +€386 | +13.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €165,853 | €204,745 | +€38,891 | +23.4% |
| Operating profit (loss) | 9901 | €127,236 | €165,830 | +€38,594 | +30.3% |
| Financial income | 75/76B | €361 | €1 | -€360 | -99.7% |
| Recurring financial income | 75 | €361 | €1 | -€360 | -99.7% |
| Financial charges | 65/66B | €75 | €59 | -€16 | -21.8% |
| Recurring financial charges | 65 | €75 | €59 | -€16 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €127,522 | €165,772 | +€38,250 | +30.0% |
| Income taxes | 67/77 | €40,673 | €63,456 | +€22,783 | +56.0% |
| Profit (loss) for the period | 9904 | €86,849 | €102,316 | +€15,468 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86,849 | €102,316 | +€15,468 | +17.8% |
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 2 October 2026 via checked.be.