DR. PRIHADI: 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.
DR. PRIHADI
Largest movements
- Tangible fixed assets -€18,187
down €18,187 (-6.9%), from €262,624 to €244,437
of which Land and buildings: -€11,473
- Receivables within one year -€15,942
down €15,942 (-75.3%), from €21,160 to €5,218
of which Trade receivables: -€15,174
- Other debts -€28,757
down €28,757 (-12.4%), from €232,637 to €203,880
- Reserves -€15,087
down €15,087 (-89.0%), from €16,947 to €1,860
of which Distributable reserves: -€15,087
- Debts after one year +€11,525
new in 2024: €11,525
- Current portion of long-term debt +€6,415
up €6,415, from €0 to €6,415
- Tax, wage and social debts -€4,055
down €4,055 (-88.4%), from €4,586 to €531
- Gross operating margin -€32,356
down €32,356 (-81.5%), from €39,698 to €7,343
- Taxes -€4,055
down €4,055 (-88.4%), from €4,586 to €531
- Depreciation -€472
down €472 (-2.5%), from €18,659 to €18,187
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,124 | €254,993 | -€34,131 | -11.8% |
| Fixed assets | 21/28 | €262,624 | €244,437 | -€18,187 | -6.9% |
| Tangible fixed assets | 22/27 | €262,624 | €244,437 | -€18,187 | -6.9% |
| Land and buildings | 22 | €243,136 | €231,663 | -€11,473 | -4.7% |
| Furniture and vehicles | 24 | €14,129 | €8,403 | -€5,727 | -40.5% |
| Other tangible fixed assets | 26 | €5,358 | €4,371 | -€987 | -18.4% |
| Current assets | 29/58 | €26,500 | €10,556 | -€15,944 | -60.2% |
| Amounts receivable within one year | 40/41 | €21,160 | €5,218 | -€15,942 | -75.3% |
| Trade receivables | 40 | €20,391 | €5,218 | -€15,174 | -74.4% |
| Other amounts receivable | 41 | €768 | €0 | -€768 | -100% |
| Cash at bank and in hand | 54/58 | €0 | €187 | +€187 | |
| Deferred charges and accrued income | 490/1 | €5,341 | €5,152 | -€189 | -3.5% |
| Total equity and liabilities | 10/49 | €289,124 | €254,993 | -€34,131 | -11.8% |
| Equity | 10/15 | €35,547 | €19,823 | -€15,724 | -44.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,947 | €1,860 | -€15,087 | -89.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,087 | €0 | -€15,087 | -100% |
| Profit (loss) carried forward | 14 | - | -€637 | -€637 | |
| Amounts payable | 17/49 | €253,577 | €235,170 | -€18,408 | -7.3% |
| Amounts payable after more than one year | 17 | - | €11,525 | +€11,525 | |
| Financial debts | 170/4 | - | €11,525 | +€11,525 | |
| Amounts payable within one year | 42/48 | €253,577 | €223,645 | -€29,933 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | €6,415 | +€6,415 | |
| Financial debts | 43 | €9,738 | €6,175 | -€3,563 | -36.6% |
| Credit institutions | 430/8 | €9,738 | €6,175 | -€3,563 | -36.6% |
| Trade debts | 44 | €6,616 | €6,643 | +€27 | +0.4% |
| Suppliers | 440/4 | €6,616 | €6,643 | +€27 | +0.4% |
| Taxes, remuneration and social security | 45 | €4,586 | €531 | -€4,055 | -88.4% |
| Taxes | 450/3 | €4,586 | €531 | -€4,055 | -88.4% |
| Other amounts payable | 47/48 | €232,637 | €203,880 | -€28,757 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,659 | €18,187 | -€472 | -2.5% |
| Other operating charges | 640/8 | €2,410 | €2,481 | +€70 | +2.9% |
| Gross operating margin | 9900 | €39,698 | €7,343 | -€32,356 | -81.5% |
| Operating profit (loss) | 9901 | €18,629 | -€13,325 | -€31,954 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €1,982 | €1,867 | -€115 | -5.8% |
| Recurring financial charges | 65 | €1,982 | €1,867 | -€115 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €16,661 | -€15,192 | -€31,853 | |
| Income taxes | 67/77 | €4,586 | €531 | -€4,055 | -88.4% |
| Profit (loss) for the period | 9904 | €12,074 | -€15,724 | -€27,798 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,074 | -€15,724 | -€27,798 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.