pRA Consulting: 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.
pRA Consulting
Largest movements
- Receivables within one year +€23,567
up €23,567 (+1,310%), from €1,800 to €25,366
- Deferred charges and accrued income -€10,257
down €10,257 (-94.7%), from €10,830 to €574
- Cash -€9,212
no longer reported in 2025 (was €9,212)
mainly Receivables within one year (-€23,567) and Net result for the year (-€14,997)
- Tangible fixed assets -€665
down €665 (-11.4%), from €5,807 to €5,142
- Reserves -€14,997
down €14,997 (-94.0%), from €15,952 to €954
- Short-term financial debts +€10,227
new in 2025: €10,227
- Tax, wage and social debts +€6,010
up €6,010 (+114%), from €5,285 to €11,295
of which Taxes: +€3,988
- Other debts +€2,652
up €2,652 (+161%), from €1,651 to €4,303
- Gross operating margin -€35,169
down €35,169, from €23,284 to -€11,885
- Taxes -€4,305
down €4,305 (-97.0%), from €4,437 to €132
- Financial charges +€646
up €646 (+99.4%), from €650 to €1,296
- Other operating charges -€363
down €363 (-25.8%), from €1,406 to €1,043
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 | €27,648 | €31,082 | +€3,434 | +12.4% |
| Fixed assets | 21/28 | €5,807 | €5,142 | -€665 | -11.4% |
| Tangible fixed assets | 22/27 | €5,807 | €5,142 | -€665 | -11.4% |
| Other tangible fixed assets | 26 | €5,807 | €5,142 | -€665 | -11.4% |
| Current assets | 29/58 | €21,842 | €25,940 | +€4,098 | +18.8% |
| Amounts receivable within one year | 40/41 | €1,800 | €25,366 | +€23,567 | +1,310% |
| Trade receivables | 40 | €1,800 | €25,366 | +€23,567 | +1,310% |
| Cash at bank and in hand | 54/58 | €9,212 | - | -€9,212 | |
| Deferred charges and accrued income | 490/1 | €10,830 | €574 | -€10,257 | -94.7% |
| Total equity and liabilities | 10/49 | €27,648 | €31,082 | +€3,434 | +12.4% |
| Equity | 10/15 | €18,952 | €3,954 | -€14,997 | -79.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,952 | €954 | -€14,997 | -94.0% |
| Distributable reserves | 133 | €15,952 | €954 | -€14,997 | -94.0% |
| Amounts payable | 17/49 | €8,697 | €27,128 | +€18,431 | +212% |
| Amounts payable within one year | 42/48 | €8,697 | €27,128 | +€18,431 | +212% |
| Financial debts | 43 | - | €10,227 | +€10,227 | |
| Credit institutions | 430/8 | - | €10,227 | +€10,227 | |
| Trade debts | 44 | €1,609 | €1,303 | -€306 | -19.0% |
| Suppliers | 440/4 | €1,609 | €1,303 | -€306 | -19.0% |
| Advances received on contracts in progress | 46 | €152 | - | -€152 | |
| Taxes, remuneration and social security | 45 | €5,285 | €11,295 | +€6,010 | +114% |
| Taxes | 450/3 | €5,285 | €9,273 | +€3,988 | +75.5% |
| Remuneration and social security | 454/9 | - | €2,022 | +€2,022 | |
| Other amounts payable | 47/48 | €1,651 | €4,303 | +€2,652 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €665 | -€175 | -20.8% |
| Other operating charges | 640/8 | €1,406 | €1,043 | -€363 | -25.8% |
| Gross operating margin | 9900 | €23,284 | -€11,885 | -€35,169 | |
| Operating profit (loss) | 9901 | €21,039 | -€13,592 | -€34,631 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €650 | €1,296 | +€646 | +99.4% |
| Recurring financial charges | 65 | €650 | €1,296 | +€646 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | €20,389 | -€14,865 | -€35,254 | |
| Income taxes | 67/77 | €4,437 | €132 | -€4,305 | -97.0% |
| Profit (loss) for the period | 9904 | €15,952 | -€14,997 | -€30,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,952 | -€14,997 | -€30,949 |
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 16 October 2026 via checked.be.