PROSANITAS: 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.
PROSANITAS
Largest movements
- Tangible fixed assets -€310,706
down €310,706 (-28.0%), from €1.1m to €800,431
of which Land and buildings: -€307,702
- Deferred charges and accrued income -€124,047
no longer reported in 2025 (was €124,047)
- Cash +€58,804
up €58,804 (+32.3%), from €182,121 to €240,924
mainly Investment in fixed assets (net) (+€279,554) and Trade debts (+€147,523)
- Receivables within one year -€38,963
down €38,963 (-20.1%), from €194,312 to €155,349
of which Trade receivables: -€21,615
- Profit (loss) carried forward -€453,060
down €453,060, from €1,067 to -€451,992
- Trade debts +€147,523
up €147,523, from €0 to €147,523
- Other debts -€110,065
down €110,065 (-19.7%), from €557,712 to €447,647
- Gross operating margin -€450,501
down €450,501, from €41,352 to -€409,148
- Financial income +€28,429
new in 2025: €28,429
- Taxes +€11,325
new in 2025: €11,325
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 | €1,611,618 | €1,196,705 | -€414,913 | -25.7% |
| Fixed assets | 21/28 | €1,111,138 | €800,431 | -€310,706 | -28.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,111,138 | €800,431 | -€310,706 | -28.0% |
| Land and buildings | 22 | €1,092,101 | €784,399 | -€307,702 | -28.2% |
| Plant, machinery and equipment | 23 | €19,037 | €15,728 | -€3,309 | -17.4% |
| Furniture and vehicles | 24 | €0 | €304 | +€304 | |
| Current assets | 29/58 | €500,480 | €396,273 | -€104,207 | -20.8% |
| Amounts receivable within one year | 40/41 | €194,312 | €155,349 | -€38,963 | -20.1% |
| Trade receivables | 40 | €58,706 | €37,091 | -€21,615 | -36.8% |
| Other amounts receivable | 41 | €135,606 | €118,258 | -€17,348 | -12.8% |
| Cash at bank and in hand | 54/58 | €182,121 | €240,924 | +€58,804 | +32.3% |
| Deferred charges and accrued income | 490/1 | €124,047 | - | -€124,047 | |
| Total equity and liabilities | 10/49 | €1,611,618 | €1,196,705 | -€414,913 | -25.7% |
| Equity | 10/15 | €1,053,906 | €600,846 | -€453,060 | -43.0% |
| Contributions | 10/11 | €947,000 | €947,000 | = | 0.0% |
| Capital | 10 | €947,000 | €947,000 | = | 0.0% |
| Issued capital | 100 | €947,000 | €947,000 | = | 0.0% |
| Reserves | 13 | €105,839 | €105,839 | = | 0.0% |
| Non-distributable reserves | 130/1 | €94,700 | €94,700 | = | 0.0% |
| Legal reserve | 130 | - | €94,700 | +€94,700 | |
| Reserves not available under the articles | 1311 | €94,700 | - | -€94,700 | |
| Tax-exempt reserves | 132 | €11,139 | €11,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,067 | -€451,992 | -€453,060 | |
| Amounts payable | 17/49 | €557,712 | €595,858 | +€38,147 | +6.8% |
| Amounts payable within one year | 42/48 | €557,712 | €595,858 | +€38,147 | +6.8% |
| Trade debts | 44 | €0 | €147,523 | +€147,523 | |
| Suppliers | 440/4 | €0 | €147,523 | +€147,523 | |
| Taxes, remuneration and social security | 45 | - | €689 | +€689 | |
| Taxes | 450/3 | - | €689 | +€689 | |
| Other amounts payable | 47/48 | €557,712 | €447,647 | -€110,065 | -19.7% |
| Non-recurring operating income | 76A | €1,030 | - | -€1,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,357 | €31,152 | -€205 | -0.7% |
| Other operating charges | 640/8 | €6,334 | €4,713 | -€1,622 | -25.6% |
| Non-recurring operating charges | 66A | - | €25,000 | +€25,000 | |
| Gross operating margin | 9900 | €41,352 | -€409,148 | -€450,501 | |
| Operating profit (loss) | 9901 | €3,661 | -€470,013 | -€473,674 | |
| Financial income | 75/76B | - | €28,429 | +€28,429 | |
| Recurring financial income | 75 | - | €28,429 | +€28,429 | |
| Financial charges | 65/66B | €215 | €151 | -€64 | -29.8% |
| Recurring financial charges | 65 | €215 | €151 | -€64 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €3,446 | -€441,735 | -€445,180 | |
| Income taxes | 67/77 | - | €11,325 | +€11,325 | |
| Profit (loss) for the period | 9904 | €3,446 | -€453,060 | -€456,505 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,446 | -€453,060 | -€456,505 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.