EMMANUEL PRAIL: what changed
EMMANUEL PRAIL
Largest movements
- Tangible fixed assets -€2,176
down €2,176 (-57.7%), from €3,770 to €1,593
- Cash -€1,430
down €1,430 (-62.9%), from €2,272 to €842
mainly Net result for the year (-€5,264)
- Receivables within one year -€1,139
down €1,139 (-93.2%), from €1,222 to €83
- Deferred charges and accrued income -€189
down €189 (-19.3%), from €979 to €790
- Profit (loss) carried forward -€5,264
down €5,264 (-37.7%), from -€13,980 to -€19,244
- Other debts +€329
new in 2025: €329
- Gross operating margin +€3,334
up €3,334 (+61.1%), from -€5,457 to -€2,124
- Depreciation -€779
down €779 (-26.4%), from €2,955 to €2,176
- Other operating charges +€767
up €767 (+455%), from €169 to €936
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,243 | €3,309 | -€4,935 | -59.9% |
| Fixed assets | 21/28 | €3,770 | €1,593 | -€2,176 | -57.7% |
| Tangible fixed assets | 22/27 | €3,770 | €1,593 | -€2,176 | -57.7% |
| Plant, machinery and equipment | 23 | €163 | €81 | -€81 | -50.0% |
| Furniture and vehicles | 24 | €1,172 | €159 | -€1,014 | -86.5% |
| Other tangible fixed assets | 26 | €2,435 | €1,353 | -€1,082 | -44.4% |
| Current assets | 29/58 | €4,473 | €1,715 | -€2,758 | -61.7% |
| Amounts receivable within one year | 40/41 | €1,222 | €83 | -€1,139 | -93.2% |
| Other amounts receivable | 41 | €1,222 | €83 | -€1,139 | -93.2% |
| Cash at bank and in hand | 54/58 | €2,272 | €842 | -€1,430 | -62.9% |
| Deferred charges and accrued income | 490/1 | €979 | €790 | -€189 | -19.3% |
| Total equity and liabilities | 10/49 | €8,243 | €3,309 | -€4,935 | -59.9% |
| Equity | 10/15 | €8,243 | €2,979 | -€5,264 | -63.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,023 | €16,023 | = | 0.0% |
| Distributable reserves | 133 | €16,023 | €16,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,980 | -€19,244 | -€5,264 | -37.7% |
| Amounts payable | 17/49 | - | €329 | +€329 | |
| Amounts payable within one year | 42/48 | - | €329 | +€329 | |
| Other amounts payable | 47/48 | - | €329 | +€329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,955 | €2,176 | -€779 | -26.4% |
| Other operating charges | 640/8 | €169 | €936 | +€767 | +455% |
| Gross operating margin | 9900 | -€5,457 | -€2,124 | +€3,334 | +61.1% |
| Operating profit (loss) | 9901 | -€8,582 | -€5,236 | +€3,346 | +39.0% |
| Financial income | 75/76B | €10 | €13 | +€3 | +27.5% |
| Recurring financial income | 75 | €10 | €13 | +€3 | +27.5% |
| Financial charges | 65/66B | €45 | €41 | -€4 | -8.7% |
| Recurring financial charges | 65 | €45 | €41 | -€4 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,616 | -€5,264 | +€3,353 | +38.9% |
| Profit (loss) for the period | 9904 | -€8,616 | -€5,264 | +€3,353 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,616 | -€5,264 | +€3,353 | +38.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.