Madam Pralin: 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.
Madam Pralin
Largest movements
- Cash +€2,772
up €2,772 (+30.3%), from €9,147 to €11,919
mainly Net result for the year (+€7,960) and Receivables within one year (+€2,200)
- Receivables within one year -€2,200
down €2,200 (-8.2%), from €26,807 to €24,607
of which Other amounts receivable: -€6,461
- Trade debts -€8,130
down €8,130 (-29.7%), from €27,331 to €19,201
- Profit (loss) carried forward +€7,960
up €7,960 (+282%), from €2,825 to €10,785
- Gross operating margin +€5,362
up €5,362 (+68.0%), from €7,887 to €13,249
- Staff costs -€2,141
down €2,141 (-96.6%), from €2,217 to €76
- Other operating charges +€1,276
up €1,276 (+169%), from €755 to €2,031
- Taxes +€1,254
up €1,254 (+111%), from €1,131 to €2,385
- Financial charges -€253
down €253 (-31.7%), from €798 to €545
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 | €37,055 | €37,374 | +€320 | +0.9% |
| Formation expenses | 20 | €1,101 | €848 | -€252 | -22.9% |
| Current assets | 29/58 | €35,954 | €36,526 | +€572 | +1.6% |
| Amounts receivable within one year | 40/41 | €26,807 | €24,607 | -€2,200 | -8.2% |
| Trade receivables | 40 | €7,471 | €11,732 | +€4,261 | +57.0% |
| Other amounts receivable | 41 | €19,335 | €12,874 | -€6,461 | -33.4% |
| Cash at bank and in hand | 54/58 | €9,147 | €11,919 | +€2,772 | +30.3% |
| Total equity and liabilities | 10/49 | €37,055 | €37,374 | +€320 | +0.9% |
| Equity | 10/15 | €5,825 | €13,785 | +€7,960 | +137% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,825 | €10,785 | +€7,960 | +282% |
| Amounts payable | 17/49 | €31,229 | €23,590 | -€7,640 | -24.5% |
| Amounts payable within one year | 42/48 | €31,229 | €23,314 | -€7,915 | -25.3% |
| Trade debts | 44 | €27,331 | €19,201 | -€8,130 | -29.7% |
| Suppliers | 440/4 | €27,331 | €19,201 | -€8,130 | -29.7% |
| Taxes, remuneration and social security | 45 | €3,898 | €4,113 | +€215 | +5.5% |
| Taxes | 450/3 | €1,230 | €4,113 | +€2,883 | +234% |
| Remuneration and social security | 454/9 | €2,668 | €0 | -€2,668 | -100% |
| Accrued charges and deferred income | 492/3 | - | €276 | +€276 | |
| Remuneration, social security and pensions | 62 | €2,217 | €76 | -€2,141 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160 | €252 | +€92 | +57.3% |
| Other operating charges | 640/8 | €755 | €2,031 | +€1,276 | +169% |
| Gross operating margin | 9900 | €7,887 | €13,249 | +€5,362 | +68.0% |
| Operating profit (loss) | 9901 | €4,754 | €10,890 | +€6,136 | +129% |
| Financial charges | 65/66B | €798 | €545 | -€253 | -31.7% |
| Recurring financial charges | 65 | €798 | €545 | -€253 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €3,956 | €10,345 | +€6,389 | +161% |
| Income taxes | 67/77 | €1,131 | €2,385 | +€1,254 | +111% |
| Profit (loss) for the period | 9904 | €2,825 | €7,960 | +€5,134 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €2,825 | €7,960 | +€5,134 | +182% |
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 29 October 2026 via checked.be.