Proron: 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.
Proron
Largest movements
- Receivables within one year +€27,642
up €27,642 (+775.8%), from €3,563 to €31,206
of which Other amounts receivable: +€14,725
- Tangible fixed assets +€27,208
up €27,208 (+1235.3%), from €2,203 to €29,411
of which Furniture and vehicles: +€28,118
- Cash -€19,980
down €19,980 (-86.1%), from €23,217 to €3,237
mainly Investment in fixed assets (net) (-€29,457) and Receivables within one year (-€27,642)
- Reserves +€27,816
up €27,816 (+126.2%), from €22,032 to €49,848
- Tax, wage and social debts +€7,041
up €7,041 (+127.1%), from €5,539 to €12,580
- Gross operating margin +€8,603
up €8,603 (+30.0%), from €28,679 to €37,283
- Depreciation +€1,723
up €1,723 (+327.8%), from €526 to €2,249
- Taxes +€1,502
up €1,502 (+27.1%), from €5,539 to €7,041
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
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 | €28,983 | €63,854 | +€34,871 | +120.3% |
| Fixed assets | 21/28 | €2,203 | €29,411 | +€27,208 | +1235.3% |
| Tangible fixed assets | 22/27 | €2,203 | €29,411 | +€27,208 | +1235.3% |
| Plant, machinery and equipment | 23 | €2,203 | €1,293 | -€909 | -41.3% |
| Furniture and vehicles | 24 | - | €28,118 | +€28,118 | |
| Current assets | 29/58 | €26,780 | €34,443 | +€7,663 | +28.6% |
| Amounts receivable within one year | 40/41 | €3,563 | €31,206 | +€27,642 | +775.8% |
| Trade receivables | 40 | - | €12,918 | +€12,918 | |
| Other amounts receivable | 41 | €3,563 | €18,288 | +€14,725 | +413.2% |
| Cash at bank and in hand | 54/58 | €23,217 | €3,237 | -€19,980 | -86.1% |
| Total equity and liabilities | 10/49 | €28,983 | €63,854 | +€34,871 | +120.3% |
| Equity | 10/15 | €23,032 | €50,848 | +€27,816 | +120.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,032 | €49,848 | +€27,816 | +126.2% |
| Distributable reserves | 133 | €22,032 | €49,848 | +€27,816 | +126.2% |
| Amounts payable | 17/49 | €5,950 | €13,006 | +€7,055 | +118.6% |
| Amounts payable within one year | 42/48 | €5,950 | €13,006 | +€7,055 | +118.6% |
| Trade debts | 44 | €412 | €426 | +€14 | +3.5% |
| Suppliers | 440/4 | €412 | €426 | +€14 | +3.5% |
| Taxes, remuneration and social security | 45 | €5,539 | €12,580 | +€7,041 | +127.1% |
| Taxes | 450/3 | €5,539 | €12,580 | +€7,041 | +127.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526 | €2,249 | +€1,723 | +327.8% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €28,679 | €37,283 | +€8,603 | +30.0% |
| Operating profit (loss) | 9901 | €27,648 | €34,914 | +€7,265 | +26.3% |
| Financial charges | 65/66B | €77 | €57 | -€20 | -25.9% |
| Recurring financial charges | 65 | €77 | €57 | -€20 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €27,571 | €34,857 | +€7,285 | +26.4% |
| Income taxes | 67/77 | €5,539 | €7,041 | +€1,502 | +27.1% |
| Profit (loss) for the period | 9904 | €22,032 | €27,816 | +€5,783 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,032 | €27,816 | +€5,783 | +26.2% |
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 4 October 2026 via checked.be.