PROSANTE IMMO: 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.
PROSANTE IMMO
Largest movements
- Cash +€91,800
up €91,800 (+73.6%), from €124,731 to €216,531
mainly Net result for the year (+€87,180) and Depreciation (+€81,548)
- Tangible fixed assets -€81,548
down €81,548 (-5.6%), from €1.5m to €1.4m
of which Land and buildings: -€72,492
- Deferred charges and accrued income -€51,196
down €51,196 (-99.8%), from €51,289 to €94
- Debts after one year -€133,051
down €133,051 (-14.6%), from €911,341 to €778,290
- Reserves +€87,180
up €87,180 (+25.1%), from €347,218 to €434,398
of which Distributable reserves: +€63,183
- Gross operating margin -€11,140
down €11,140 (-3.9%), from €284,636 to €273,496
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 | €1,637,823 | €1,599,845 | -€37,977 | -2.3% |
| Fixed assets | 21/28 | €1,458,275 | €1,376,727 | -€81,548 | -5.6% |
| Tangible fixed assets | 22/27 | €1,458,275 | €1,376,727 | -€81,548 | -5.6% |
| Land and buildings | 22 | €1,425,170 | €1,352,677 | -€72,492 | -5.1% |
| Plant, machinery and equipment | 23 | €16,095 | €14,292 | -€1,803 | -11.2% |
| Furniture and vehicles | 24 | €17,010 | €9,758 | -€7,253 | -42.6% |
| Current assets | 29/58 | €179,548 | €223,118 | +€43,571 | +24.3% |
| Amounts receivable within one year | 40/41 | €3,527 | €6,494 | +€2,966 | +84.1% |
| Trade receivables | 40 | €3,527 | €3,371 | -€156 | -4.4% |
| Other amounts receivable | 41 | - | €3,122 | +€3,122 | |
| Cash at bank and in hand | 54/58 | €124,731 | €216,531 | +€91,800 | +73.6% |
| Deferred charges and accrued income | 490/1 | €51,289 | €94 | -€51,196 | -99.8% |
| Total equity and liabilities | 10/49 | €1,637,823 | €1,599,845 | -€37,977 | -2.3% |
| Equity | 10/15 | €354,990 | €442,170 | +€87,180 | +24.6% |
| Contributions | 10/11 | €7,772 | €7,772 | = | 0.0% |
| Reserves | 13 | €347,218 | €434,398 | +€87,180 | +25.1% |
| Tax-exempt reserves | 132 | €114,933 | €138,930 | +€23,997 | +20.9% |
| Distributable reserves | 133 | €232,285 | €295,468 | +€63,183 | +27.2% |
| Amounts payable | 17/49 | €1,282,832 | €1,157,675 | -€125,157 | -9.8% |
| Amounts payable after more than one year | 17 | €911,341 | €778,290 | -€133,051 | -14.6% |
| Financial debts | 170/4 | €911,341 | €778,290 | -€133,051 | -14.6% |
| Amounts payable within one year | 42/48 | €371,491 | €379,385 | +€7,894 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €131,794 | €133,051 | +€1,257 | +1.0% |
| Trade debts | 44 | €1,137 | €1,450 | +€314 | +27.6% |
| Suppliers | 440/4 | €1,137 | €1,450 | +€314 | +27.6% |
| Taxes, remuneration and social security | 45 | €19,234 | €32,975 | +€13,741 | +71.4% |
| Taxes | 450/3 | €9,948 | €23,308 | +€13,360 | +134% |
| Remuneration and social security | 454/9 | €9,286 | €9,667 | +€381 | +4.1% |
| Other amounts payable | 47/48 | €219,326 | €211,908 | -€7,418 | -3.4% |
| Remuneration, social security and pensions | 62 | €47,560 | €49,222 | +€1,662 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,502 | €81,548 | -€1,954 | -2.3% |
| Other operating charges | 640/8 | €4,370 | €4,604 | +€234 | +5.4% |
| Gross operating margin | 9900 | €284,636 | €273,496 | -€11,140 | -3.9% |
| Operating profit (loss) | 9901 | €149,204 | €138,122 | -€11,082 | -7.4% |
| Financial income | 75/76B | - | €1,345 | +€1,345 | |
| Recurring financial income | 75 | - | €1,345 | +€1,345 | |
| Financial charges | 65/66B | €10,743 | €9,495 | -€1,248 | -11.6% |
| Recurring financial charges | 65 | €10,743 | €9,495 | -€1,248 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €138,461 | €129,973 | -€8,489 | -6.1% |
| Income taxes | 67/77 | €43,460 | €42,793 | -€667 | -1.5% |
| Profit (loss) for the period | 9904 | €95,002 | €87,180 | -€7,822 | -8.2% |
| Transfer from tax-exempt reserves | 789 | - | €22,313 | +€22,313 | |
| Transfer to tax-exempt reserves | 689 | €50,520 | €46,310 | -€4,210 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,482 | €63,183 | +€18,701 | +42.0% |
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 25 October 2026 via checked.be.