PRORIENTA: 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.
PRORIENTA
Largest movements
- Cash +€1.4m
up €1.4m (+172.7%), from €805,531 to €2.2m
mainly Contributions, distributions and other (+€1.4m) and Depreciation (+€220,054)
- Tangible fixed assets +€402,866
up €402,866 (+154.2%), from €261,296 to €664,162
of which Land and buildings: +€474,636
- Financial fixed assets -€206,303
down €206,303 (-99.4%), from €207,503 to €1,200
of which Companies linked by participating interests: -€206,303
- Receivables within one year -€183,304
down €183,304 (-71.6%), from €256,125 to €72,821
of which Other amounts receivable: -€110,805
- Deferred charges and accrued income +€100,724
up €100,724 (+1092.2%), from €9,222 to €109,945
- Reserves +€1.5m
up €1.5m (+161.8%), from €896,435 to €2.3m
- Debts after one year +€144,837
up €144,837 (+117315.2%), from €123 to €144,961
of which Other amounts payable: +€90,315
- Trade debts -€94,592
down €94,592 (-84.2%), from €112,401 to €17,809
- Tax, wage and social debts +€65,680
up €65,680 (+18.7%), from €350,350 to €416,030
of which Remuneration and social security: +€52,927
- Current portion of long-term debt +€65,334
up €65,334 (+5316.8%), from €1,229 to €66,563
- Other operating income +€792,552
up €792,552 (+31.5%), from €2.5m to €3.3m
- Staff costs +€768,168
up €768,168 (+41.7%), from €1.8m to €2.6m
- Services and other goods -€136,213
down €136,213 (-27.1%), from €501,814 to €365,602
- Write-downs +€126,138
new in 2025: €126,138
- Depreciation +€91,516
up €91,516 (+71.2%), from €128,539 to €220,054
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 | €1,609,879 | €3,148,220 | +€1.5m | +95.6% |
| Fixed assets | 21/28 | €533,476 | €711,274 | +€177,798 | +33.3% |
| Intangible fixed assets | 21 | €64,677 | €45,912 | -€18,765 | -29.0% |
| Tangible fixed assets | 22/27 | €261,296 | €664,162 | +€402,866 | +154.2% |
| Land and buildings | 22 | €25,280 | €499,916 | +€474,636 | +1877.5% |
| Plant, machinery and equipment | 23 | €201,785 | €135,804 | -€65,981 | -32.7% |
| Furniture and vehicles | 24 | €34,231 | €28,442 | -€5,789 | -16.9% |
| Financial fixed assets | 28 | €207,503 | €1,200 | -€206,303 | -99.4% |
| Companies linked by participating interests | 282/3 | €206,303 | - | -€206,303 | |
| Participating interests | 282 | €170,303 | - | -€170,303 | |
| Amounts receivable | 283 | €36,000 | - | -€36,000 | |
| Other financial fixed assets | 284/8 | €1,200 | €1,200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €1,076,403 | €2,436,946 | +€1.4m | +126.4% |
| Stocks and contracts in progress | 3 | €5,525 | €57,137 | +€51,612 | +934.1% |
| Stocks | 30/36 | €5,525 | €57,137 | +€51,612 | +934.1% |
| Raw materials and consumables | 30/31 | €5,525 | €4,007 | -€1,518 | -27.5% |
| Goods purchased for resale | 34 | - | €53,130 | +€53,130 | |
| Amounts receivable within one year | 40/41 | €256,125 | €72,821 | -€183,304 | -71.6% |
| Trade receivables | 40 | €94,926 | €22,427 | -€72,499 | -76.4% |
| Other amounts receivable | 41 | €161,199 | €50,394 | -€110,805 | -68.7% |
| Cash at bank and in hand | 54/58 | €805,531 | €2,197,042 | +€1.4m | +172.7% |
| Deferred charges and accrued income | 490/1 | €9,222 | €109,945 | +€100,724 | +1092.2% |
| Total equity and liabilities | 10/49 | €1,609,879 | €3,148,220 | +€1.5m | +95.6% |
| Equity | 10/15 | €1,102,533 | €2,498,084 | +€1.4m | +126.6% |
| Reserves | 13 | €896,435 | €2,347,130 | +€1.5m | +161.8% |
| Investment grants | 15 | €206,097 | €150,954 | -€55,143 | -26.8% |
| Amounts payable | 17/49 | €507,346 | €650,136 | +€142,789 | +28.1% |
| Amounts payable after more than one year | 17 | €123 | €144,961 | +€144,837 | +117315.2% |
| Financial debts | 170/4 | - | €54,523 | +€54,523 | |
| Credit institutions | 173 | - | €54,523 | +€54,523 | |
| Other amounts payable | 178/9 | €123 | €90,438 | +€90,315 | +73153.0% |
| Amounts payable within one year | 42/48 | €463,980 | €500,402 | +€36,422 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €1,229 | €66,563 | +€65,334 | +5316.8% |
| Trade debts | 44 | €112,401 | €17,809 | -€94,592 | -84.2% |
| Suppliers | 440/4 | €112,401 | €17,809 | -€94,592 | -84.2% |
| Taxes, remuneration and social security | 45 | €350,350 | €416,030 | +€65,680 | +18.7% |
| Taxes | 450/3 | €41,664 | €54,417 | +€12,753 | +30.6% |
| Remuneration and social security | 454/9 | €308,686 | €361,614 | +€52,927 | +17.1% |
| Accrued charges and deferred income | 492/3 | €43,243 | €4,773 | -€38,470 | -89.0% |
| Operating income | 70/76A | €2,550,247 | €3,355,182 | +€804,935 | +31.6% |
| Turnover | 70 | €36,764 | €49,147 | +€12,383 | +33.7% |
| Other operating income | 74 | €2,513,483 | €3,306,035 | +€792,552 | +31.5% |
| Operating charges | 60/66A | €2,537,758 | €3,395,929 | +€858,171 | +33.8% |
| Goods for resale, raw materials and consumables | 60 | €60,353 | €66,630 | +€6,277 | +10.4% |
| Purchases | 600/8 | €61,216 | €65,005 | +€3,789 | +6.2% |
| Change in stocks: decrease (increase) | 609 | -€863 | €1,625 | +€2,487 | |
| Services and other goods | 61 | €501,814 | €365,602 | -€136,213 | -27.1% |
| Remuneration, social security and pensions | 62 | €1,843,623 | €2,611,791 | +€768,168 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,539 | €220,054 | +€91,516 | +71.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €126,138 | +€126,138 | |
| Other operating charges | 640/8 | €3,428 | €5,713 | +€2,285 | +66.7% |
| Operating profit (loss) | 9901 | €12,490 | -€40,747 | -€53,237 | |
| Financial income | 75/76B | €43,492 | €101,714 | +€58,222 | +133.9% |
| Recurring financial income | 75 | €43,492 | €62,479 | +€18,987 | +43.7% |
| Income from financial fixed assets | 750 | €672 | €1,896 | +€1,224 | +182.2% |
| Other financial income | 752/9 | €42,820 | €60,583 | +€17,763 | +41.5% |
| Non-recurring financial income | 76B | - | €39,235 | +€39,235 | |
| Financial charges | 65/66B | €2,747 | €38,781 | +€36,034 | +1311.9% |
| Recurring financial charges | 65 | €2,747 | €5,282 | +€2,535 | +92.3% |
| Debt charges | 650 | €580 | €4,056 | +€3,476 | +599.0% |
| Other financial charges | 652/9 | €2,166 | €1,226 | -€940 | -43.4% |
| Non-recurring financial charges | 66B | - | €33,499 | +€33,499 | |
| Profit (loss) for the period before taxes | 9903 | €53,235 | €22,186 | -€31,049 | -58.3% |
| Income taxes | 67/77 | €484 | €496 | +€12 | +2.4% |
| Taxes | 670/3 | €484 | €496 | +€12 | +2.4% |
| Profit (loss) for the period | 9904 | €52,751 | €21,690 | -€31,061 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,751 | €21,690 | -€31,061 | -58.9% |
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 29 September 2026 via checked.be.