Le Pralin: 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.
Le Pralin
Largest movements
- Cash -€31,362
down €31,362 (-42.7%), from €73,406 to €42,045
mainly Contributions, distributions and other (-€71,000) and Tax, wage and social debts (-€3,834)
- Receivables after one year -€28,571
down €28,571 (-23.5%), from €121,429 to €92,857
- Tangible fixed assets -€5,161
down €5,161 (-25.6%), from €20,198 to €15,037
of which Furniture and vehicles: -€5,161
- Reserves -€62,000
down €62,000 (-14.8%), from €420,254 to €358,254
of which Distributable reserves: -€62,000
- Other debts +€6,688
up €6,688 (+64.6%), from €10,351 to €17,039
- Gross operating margin -€8,040
down €8,040 (-38.5%), from €20,869 to €12,829
- Other operating charges -€3,875
down €3,875 (-76.9%), from €5,039 to €1,164
- Financial income -€1,337
down €1,337 (-14.1%), from €9,478 to €8,141
- Taxes +€1,160
up €1,160 (+31.1%), from €3,732 to €4,892
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 | €482,286 | €419,319 | -€62,967 | -13.1% |
| Fixed assets | 21/28 | €20,198 | €15,037 | -€5,161 | -25.6% |
| Tangible fixed assets | 22/27 | €20,198 | €15,037 | -€5,161 | -25.6% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,198 | €15,037 | -€5,161 | -25.6% |
| Current assets | 29/58 | €462,088 | €404,282 | -€57,806 | -12.5% |
| Amounts receivable after more than one year | 29 | €121,429 | €92,857 | -€28,571 | -23.5% |
| Other amounts receivable | 291 | €121,429 | €92,857 | -€28,571 | -23.5% |
| Amounts receivable within one year | 40/41 | €13,013 | €15,148 | +€2,135 | +16.4% |
| Trade receivables | 40 | €10,669 | €10,600 | -€69 | -0.6% |
| Other amounts receivable | 41 | €2,344 | €4,548 | +€2,204 | +94.0% |
| Current investments | 50/53 | €250,000 | €252,250 | +€2,250 | +0.9% |
| Cash at bank and in hand | 54/58 | €73,406 | €42,045 | -€31,362 | -42.7% |
| Deferred charges and accrued income | 490/1 | €4,240 | €1,982 | -€2,258 | -53.2% |
| Total equity and liabilities | 10/49 | €482,286 | €419,319 | -€62,967 | -13.1% |
| Equity | 10/15 | €458,068 | €396,434 | -€61,634 | -13.5% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €420,254 | €358,254 | -€62,000 | -14.8% |
| Tax-exempt reserves | 132 | €53 | €53 | = | 0.0% |
| Distributable reserves | 133 | €420,201 | €358,201 | -€62,000 | -14.8% |
| Profit (loss) carried forward | 14 | €630 | €996 | +€366 | +58.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €24,218 | €22,886 | -€1,332 | -5.5% |
| Amounts payable within one year | 42/48 | €23,126 | €22,886 | -€241 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,836 | €417 | -€2,419 | -85.3% |
| Suppliers | 440/4 | €2,836 | €417 | -€2,419 | -85.3% |
| Advances received on contracts in progress | 46 | €1,204 | €528 | -€676 | -56.2% |
| Taxes, remuneration and social security | 45 | €8,736 | €4,902 | -€3,834 | -43.9% |
| Taxes | 450/3 | €4,957 | €2,787 | -€2,170 | -43.8% |
| Remuneration and social security | 454/9 | €3,779 | €2,115 | -€1,664 | -44.0% |
| Other amounts payable | 47/48 | €10,351 | €17,039 | +€6,688 | +64.6% |
| Accrued charges and deferred income | 492/3 | €1,092 | €0 | -€1,092 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,206 | €5,161 | -€45 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,039 | €1,164 | -€3,875 | -76.9% |
| Non-recurring operating charges | 66A | €4,344 | €0 | -€4,344 | -100.0% |
| Gross operating margin | 9900 | €20,869 | €12,829 | -€8,040 | -38.5% |
| Operating profit (loss) | 9901 | €6,280 | €6,503 | +€223 | +3.6% |
| Financial income | 75/76B | €9,478 | €8,141 | -€1,337 | -14.1% |
| Recurring financial income | 75 | €9,478 | €8,141 | -€1,337 | -14.1% |
| Financial charges | 65/66B | €411 | €387 | -€24 | -5.9% |
| Recurring financial charges | 65 | €411 | €387 | -€24 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €15,347 | €14,258 | -€1,089 | -7.1% |
| Transfer from deferred taxes | 780 | €5 | €0 | -€5 | -100.0% |
| Income taxes | 67/77 | €3,732 | €4,892 | +€1,160 | +31.1% |
| Profit (loss) for the period | 9904 | €11,620 | €9,366 | -€2,255 | -19.4% |
| Transfer from tax-exempt reserves | 789 | €10 | €0 | -€10 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,630 | €9,366 | -€2,265 | -19.5% |
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 3 October 2026 via checked.be.