NALA PRALA: 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.
NALA PRALA
Largest movements
- Receivables within one year -€31,178
down €31,178 (-66.8%), from €46,641 to €15,463
- Cash -€30,236
down €30,236 (-84.8%), from €35,666 to €5,430
mainly Trade debts (-€39,212) and Other debts (-€10,236)
- Stocks and contracts +€6,813
up €6,813 (+10.6%), from €64,414 to €71,227
- Tangible fixed assets -€1,898
down €1,898 (-27.3%), from €6,958 to €5,059
of which Plant, machinery and equipment: -€1,686
- Trade debts -€39,212
down €39,212 (-60.7%), from €64,596 to €25,384
- Other debts -€10,236
down €10,236 (-39.0%), from €26,217 to €15,981
- Accrued charges and deferred income -€5,292
no longer reported in 2025 (was €5,292)
- Tax, wage and social debts -€2,236
down €2,236 (-71.9%), from €3,110 to €874
- Gross operating margin -€6,391
down €6,391 (-43.8%), from €14,592 to €8,201
- Other operating charges +€1,570
up €1,570 (+71.4%), from €2,197 to €3,767
- Financial charges +€1,514
up €1,514 (+277.4%), from €546 to €2,059
- Depreciation -€517
down €517 (-21.4%), from €2,415 to €1,898
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 | €153,679 | €97,180 | -€56,499 | -36.8% |
| Fixed assets | 21/28 | €6,958 | €5,059 | -€1,898 | -27.3% |
| Tangible fixed assets | 22/27 | €6,958 | €5,059 | -€1,898 | -27.3% |
| Plant, machinery and equipment | 23 | €6,746 | €5,059 | -€1,686 | -25.0% |
| Furniture and vehicles | 24 | €212 | - | -€212 | |
| Current assets | 29/58 | €146,721 | €92,120 | -€54,601 | -37.2% |
| Stocks and contracts in progress | 3 | €64,414 | €71,227 | +€6,813 | +10.6% |
| Stocks | 30/36 | €64,414 | €71,227 | +€6,813 | +10.6% |
| Amounts receivable within one year | 40/41 | €46,641 | €15,463 | -€31,178 | -66.8% |
| Trade receivables | 40 | €46,641 | €15,463 | -€31,178 | -66.8% |
| Cash at bank and in hand | 54/58 | €35,666 | €5,430 | -€30,236 | -84.8% |
| Total equity and liabilities | 10/49 | €153,679 | €97,180 | -€56,499 | -36.8% |
| Equity | 10/15 | €29,464 | €29,940 | +€476 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,464 | €9,940 | +€476 | +5.0% |
| Distributable reserves | 133 | €9,464 | €9,940 | +€476 | +5.0% |
| Amounts payable | 17/49 | €124,215 | €67,240 | -€56,975 | -45.9% |
| Amounts payable within one year | 42/48 | €118,923 | €67,240 | -€51,683 | -43.5% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €64,596 | €25,384 | -€39,212 | -60.7% |
| Suppliers | 440/4 | €64,596 | €25,384 | -€39,212 | -60.7% |
| Taxes, remuneration and social security | 45 | €3,110 | €874 | -€2,236 | -71.9% |
| Taxes | 450/3 | €3,110 | €874 | -€2,236 | -71.9% |
| Other amounts payable | 47/48 | €26,217 | €15,981 | -€10,236 | -39.0% |
| Accrued charges and deferred income | 492/3 | €5,292 | - | -€5,292 | |
| Non-recurring operating income | 76A | €5,000 | €1,240 | -€3,760 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,415 | €1,898 | -€517 | -21.4% |
| Other operating charges | 640/8 | €2,197 | €3,767 | +€1,570 | +71.4% |
| Gross operating margin | 9900 | €14,592 | €8,201 | -€6,391 | -43.8% |
| Operating profit (loss) | 9901 | €9,979 | €2,535 | -€7,444 | -74.6% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €546 | €2,059 | +€1,514 | +277.4% |
| Recurring financial charges | 65 | €546 | €2,059 | +€1,514 | +277.4% |
| Profit (loss) for the period before taxes | 9903 | €9,464 | €476 | -€8,988 | -95.0% |
| Profit (loss) for the period | 9904 | €9,464 | €476 | -€8,988 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,464 | €476 | -€8,988 | -95.0% |
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 7 October 2026 via checked.be.