PRORAN: 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.
PRORAN
Largest movements
- Cash -€9,942
down €9,942 (-63.2%), from €15,730 to €5,788
mainly Debts after one year (-€61,503) and Receivables within one year (-€8,223)
- Receivables within one year +€8,223
up €8,223 (+2,665%), from €309 to €8,532
of which Other amounts receivable: +€7,931
- Debts after one year -€61,503
down €61,503 (-41.7%), from €147,371 to €85,869
- Profit (loss) carried forward +€57,572
up €57,572 (+71.2%), from €80,829 to €138,401
- Other debts -€5,000
down €5,000 (-3.8%), from €132,718 to €127,718
- Tax, wage and social debts -€4,757
down €4,757 (-17.9%), from €26,544 to €21,786
- Gross operating margin +€9,659
up €9,659 (+13.1%), from €73,901 to €83,560
- Financial charges -€4,479
down €4,479 (-36.2%), from €12,374 to €7,895
- Taxes +€1,870
up €1,870 (+14.6%), from €12,818 to €14,687
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 | €457,301 | €449,542 | -€7,759 | -1.7% |
| Fixed assets | 21/28 | €436,855 | €435,214 | -€1,640 | -0.4% |
| Tangible fixed assets | 22/27 | €11,855 | €10,214 | -€1,640 | -13.8% |
| Plant, machinery and equipment | 23 | €4,356 | €3,846 | -€511 | -11.7% |
| Furniture and vehicles | 24 | €7,498 | €6,369 | -€1,130 | -15.1% |
| Financial fixed assets | 28 | €425,000 | €425,000 | = | 0.0% |
| Current assets | 29/58 | €20,447 | €14,328 | -€6,119 | -29.9% |
| Amounts receivable within one year | 40/41 | €309 | €8,532 | +€8,223 | +2,665% |
| Trade receivables | 40 | - | €292 | +€292 | |
| Other amounts receivable | 41 | €309 | €8,239 | +€7,931 | +2,571% |
| Cash at bank and in hand | 54/58 | €15,730 | €5,788 | -€9,942 | -63.2% |
| Deferred charges and accrued income | 490/1 | €4,408 | €8 | -€4,400 | -99.8% |
| Total equity and liabilities | 10/49 | €457,301 | €449,542 | -€7,759 | -1.7% |
| Equity | 10/15 | €85,829 | €143,401 | +€57,572 | +67.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,829 | €138,401 | +€57,572 | +71.2% |
| Amounts payable | 17/49 | €371,472 | €306,141 | -€65,331 | -17.6% |
| Amounts payable after more than one year | 17 | €147,371 | €85,869 | -€61,503 | -41.7% |
| Financial debts | 170/4 | €147,371 | €85,869 | -€61,503 | -41.7% |
| Amounts payable within one year | 42/48 | €224,101 | €220,272 | -€3,829 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €63,947 | €66,519 | +€2,572 | +4.0% |
| Financial debts | 43 | - | €3,164 | +€3,164 | |
| Credit institutions | 430/8 | - | €3,164 | +€3,164 | |
| Trade debts | 44 | €892 | €1,084 | +€192 | +21.6% |
| Suppliers | 440/4 | €892 | €1,084 | +€192 | +21.6% |
| Taxes, remuneration and social security | 45 | €26,544 | €21,786 | -€4,757 | -17.9% |
| Taxes | 450/3 | €26,544 | €21,786 | -€4,757 | -17.9% |
| Other amounts payable | 47/48 | €132,718 | €127,718 | -€5,000 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,970 | €3,036 | +€65 | +2.2% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | €73,901 | €83,560 | +€9,659 | +13.1% |
| Operating profit (loss) | 9901 | €70,544 | €79,981 | +€9,437 | +13.4% |
| Financial income | 75/76B | €0 | €173 | +€173 | +1,734,400% |
| Recurring financial income | 75 | €0 | €173 | +€173 | +1,734,400% |
| Financial charges | 65/66B | €12,374 | €7,895 | -€4,479 | -36.2% |
| Recurring financial charges | 65 | €12,374 | €7,895 | -€4,479 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €58,170 | €72,259 | +€14,090 | +24.2% |
| Income taxes | 67/77 | €12,818 | €14,687 | +€1,870 | +14.6% |
| Profit (loss) for the period | 9904 | €45,352 | €57,572 | +€12,220 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,352 | €57,572 | +€12,220 | +26.9% |
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 15 October 2026 via checked.be.