PR Law: 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.
PR Law
Largest movements
- Receivables within one year +€15,652
up €15,652 (+47.3%), from €33,074 to €48,727
of which Trade receivables: +€8,565
- Intangible fixed assets -€4,399
down €4,399 (-24.0%), from €18,323 to €13,924
- Other debts +€110,436
up €110,436 (+13257.6%), from €833 to €111,269
- Profit (loss) carried forward -€79,535
down €79,535 (-97.7%), from €81,413 to €1,878
- Tax, wage and social debts -€14,593
down €14,593 (-79.7%), from €18,318 to €3,725
of which Taxes: -€15,593
- Debts after one year -€4,318
down €4,318 (-28.0%), from €15,420 to €11,102
- Gross operating margin -€28,336
down €28,336 (-36.3%), from €78,025 to €49,689
- Write-downs -€9,604
down €9,604, from €4,802 to -€4,802
- Taxes -€7,776
down €7,776 (-48.1%), from €16,170 to €8,394
- Other operating charges +€5,350
up €5,350 (+274.1%), from €1,952 to €7,302
- Financial charges +€833
up €833 (+141.4%), from €589 to €1,423
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 | €132,270 | €145,065 | +€12,794 | +9.7% |
| Fixed assets | 21/28 | €29,427 | €26,159 | -€3,269 | -11.1% |
| Intangible fixed assets | 21 | €18,323 | €13,924 | -€4,399 | -24.0% |
| Tangible fixed assets | 22/27 | €9,737 | €9,867 | +€130 | +1.3% |
| Furniture and vehicles | 24 | €7,011 | €5,408 | -€1,603 | -22.9% |
| Other tangible fixed assets | 26 | €2,725 | €4,459 | +€1,733 | +63.6% |
| Financial fixed assets | 28 | €1,368 | €2,368 | +€1,000 | +73.1% |
| Current assets | 29/58 | €102,843 | €118,906 | +€16,063 | +15.6% |
| Amounts receivable within one year | 40/41 | €33,074 | €48,727 | +€15,652 | +47.3% |
| Trade receivables | 40 | €32,499 | €41,064 | +€8,565 | +26.4% |
| Other amounts receivable | 41 | €575 | €7,662 | +€7,087 | +1232.3% |
| Cash at bank and in hand | 54/58 | €68,509 | €68,965 | +€456 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,259 | €1,214 | -€45 | -3.6% |
| Total equity and liabilities | 10/49 | €132,270 | €145,065 | +€12,794 | +9.7% |
| Equity | 10/15 | €84,413 | €4,878 | -€79,535 | -94.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,413 | €1,878 | -€79,535 | -97.7% |
| Amounts payable | 17/49 | €47,857 | €140,187 | +€92,330 | +192.9% |
| Amounts payable after more than one year | 17 | €15,420 | €11,102 | -€4,318 | -28.0% |
| Financial debts | 170/4 | €15,420 | €11,102 | -€4,318 | -28.0% |
| Amounts payable within one year | 42/48 | €32,438 | €129,072 | +€96,634 | +297.9% |
| Current portion of amounts payable after more than one year | 42 | €4,249 | €4,318 | +€68 | +1.6% |
| Trade debts | 44 | €9,037 | €9,760 | +€722 | +8.0% |
| Suppliers | 440/4 | €9,037 | €9,760 | +€722 | +8.0% |
| Taxes, remuneration and social security | 45 | €18,318 | €3,725 | -€14,593 | -79.7% |
| Taxes | 450/3 | €17,818 | €2,225 | -€15,593 | -87.5% |
| Remuneration and social security | 454/9 | €500 | €1,500 | +€1,000 | +200.0% |
| Other amounts payable | 47/48 | €833 | €111,269 | +€110,436 | +13257.6% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,093 | €7,067 | -€26 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,802 | -€4,802 | -€9,604 | |
| Other operating charges | 640/8 | €1,952 | €7,302 | +€5,350 | +274.1% |
| Gross operating margin | 9900 | €78,025 | €49,689 | -€28,336 | -36.3% |
| Operating profit (loss) | 9901 | €64,179 | €40,122 | -€24,056 | -37.5% |
| Financial income | 75/76B | €0 | €159 | +€159 | |
| Recurring financial income | 75 | €0 | €159 | +€159 | |
| Financial charges | 65/66B | €589 | €1,423 | +€833 | +141.4% |
| Recurring financial charges | 65 | €589 | €1,423 | +€833 | +141.4% |
| Profit (loss) for the period before taxes | 9903 | €63,589 | €38,858 | -€24,731 | -38.9% |
| Income taxes | 67/77 | €16,170 | €8,394 | -€7,776 | -48.1% |
| Profit (loss) for the period | 9904 | €47,419 | €30,465 | -€16,955 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,419 | €30,465 | -€16,955 | -35.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.