PRORANA: 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.
PRORANA
Largest movements
- Cash -€132,380
down €132,380 (-84.1%), from €157,477 to €25,097
mainly Contributions, distributions and other (-€124,771) and Investment in fixed assets (net) (-€86,878)
- Tangible fixed assets +€64,551
up €64,551 (+107.1%), from €60,277 to €124,829
of which Plant, machinery and equipment: +€61,206
- Current investments +€9,351
up €9,351 (+5.2%), from €179,294 to €188,645
- Deferred charges and accrued income +€6,616
up €6,616 (+187.2%), from €3,534 to €10,150
- Reserves -€62,406
down €62,406 (-17.6%), from €354,994 to €292,588
- Debts after one year +€28,055
new in 2025: €28,055
- Tax, wage and social debts -€25,509
down €25,509 (-94.4%), from €27,009 to €1,500
of which Taxes: -€22,709
- Current portion of long-term debt +€7,618
new in 2025: €7,618
- Other debts +€4,722
new in 2025: €4,722
- Gross operating margin +€14,504
up €14,504 (+15.3%), from €94,900 to €109,404
- Depreciation +€8,672
up €8,672 (+63.5%), from €13,654 to €22,326
- Financial income +€2,213
up €2,213 (+653.1%), from €339 to €2,552
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 | €408,622 | €359,418 | -€49,204 | -12.0% |
| Fixed assets | 21/28 | €60,302 | €124,854 | +€64,551 | +107.0% |
| Tangible fixed assets | 22/27 | €60,277 | €124,829 | +€64,551 | +107.1% |
| Plant, machinery and equipment | 23 | €49,639 | €110,846 | +€61,206 | +123.3% |
| Furniture and vehicles | 24 | €5,398 | €9,479 | +€4,081 | +75.6% |
| Other tangible fixed assets | 26 | €5,240 | €4,504 | -€736 | -14.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €348,320 | €234,564 | -€113,756 | -32.7% |
| Amounts receivable within one year | 40/41 | €8,015 | €10,672 | +€2,657 | +33.2% |
| Trade receivables | 40 | €8,015 | €9,698 | +€1,683 | +21.0% |
| Other amounts receivable | 41 | - | €974 | +€974 | |
| Current investments | 50/53 | €179,294 | €188,645 | +€9,351 | +5.2% |
| Cash at bank and in hand | 54/58 | €157,477 | €25,097 | -€132,380 | -84.1% |
| Deferred charges and accrued income | 490/1 | €3,534 | €10,150 | +€6,616 | +187.2% |
| Total equity and liabilities | 10/49 | €408,622 | €359,418 | -€49,204 | -12.0% |
| Equity | 10/15 | €367,394 | €304,988 | -€62,406 | -17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €354,994 | €292,588 | -€62,406 | -17.6% |
| Distributable reserves | 133 | €354,994 | €292,588 | -€62,406 | -17.6% |
| Amounts payable | 17/49 | €41,228 | €54,429 | +€13,202 | +32.0% |
| Amounts payable after more than one year | 17 | - | €28,055 | +€28,055 | |
| Financial debts | 170/4 | - | €28,055 | +€28,055 | |
| Amounts payable within one year | 42/48 | €38,028 | €21,276 | -€16,752 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,618 | +€7,618 | |
| Trade debts | 44 | €11,019 | €7,435 | -€3,584 | -32.5% |
| Suppliers | 440/4 | €11,019 | €7,435 | -€3,584 | -32.5% |
| Taxes, remuneration and social security | 45 | €27,009 | €1,500 | -€25,509 | -94.4% |
| Taxes | 450/3 | €24,209 | €1,500 | -€22,709 | -93.8% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Other amounts payable | 47/48 | - | €4,722 | +€4,722 | |
| Accrued charges and deferred income | 492/3 | €3,200 | €5,099 | +€1,899 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,654 | €22,326 | +€8,672 | +63.5% |
| Other operating charges | 640/8 | €1,414 | €1,142 | -€272 | -19.2% |
| Non-recurring operating charges | 66A | - | €2,782 | +€2,782 | |
| Gross operating margin | 9900 | €94,900 | €109,404 | +€14,504 | +15.3% |
| Operating profit (loss) | 9901 | €79,832 | €83,154 | +€3,323 | +4.2% |
| Financial income | 75/76B | €339 | €2,552 | +€2,213 | +653.1% |
| Recurring financial income | 75 | €339 | €2,552 | +€2,213 | +653.1% |
| Financial charges | 65/66B | €1,167 | €1,210 | +€43 | +3.7% |
| Recurring financial charges | 65 | €1,167 | €1,210 | +€43 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €79,004 | €84,497 | +€5,493 | +7.0% |
| Income taxes | 67/77 | €22,712 | €22,131 | -€581 | -2.6% |
| Profit (loss) for the period | 9904 | €56,292 | €62,366 | +€6,074 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,292 | €62,366 | +€6,074 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.