PRABH: 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.
PRABH
Largest movements
- Cash -€27,445
down €27,445 (-57.3%), from €47,874 to €20,429
mainly Trade debts (-€26,964) and Stocks and contracts (-€10,107)
- Stocks and contracts +€10,107
up €10,107 (+47.6%), from €21,253 to €31,360
- Tangible fixed assets -€4,237
down €4,237 (-2.5%), from €172,340 to €168,103
of which Land and buildings: -€3,737
- Receivables within one year +€2,986
up €2,986 (+45.4%), from €6,571 to €9,557
- Trade debts -€26,964
down €26,964 (-64.5%), from €41,788 to €14,825
- Tax, wage and social debts +€11,717
up €11,717 (+75.4%), from €15,541 to €27,258
of which Taxes: +€6,507
- Debts after one year -€7,185
down €7,185 (-4.9%), from €146,592 to €139,407
- Other debts +€4,357
up €4,357 (+3,046%), from €143 to €4,500
- Gross operating margin -€17,052
down €17,052 (-51.8%), from €32,950 to €15,898
- Other operating charges -€2,510
down €2,510 (-66.6%), from €3,770 to €1,260
- Financial charges +€1,359
up €1,359 (+15.5%), from €8,764 to €10,124
- Taxes -€351
down €351 (-25.2%), from €1,392 to €1,041
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,578 | €230,989 | -€18,590 | -7.4% |
| Fixed assets | 21/28 | €173,880 | €169,643 | -€4,237 | -2.4% |
| Tangible fixed assets | 22/27 | €172,340 | €168,103 | -€4,237 | -2.5% |
| Land and buildings | 22 | €170,051 | €166,314 | -€3,737 | -2.2% |
| Plant, machinery and equipment | 23 | €2,289 | €1,789 | -€500 | -21.8% |
| Financial fixed assets | 28 | €1,540 | €1,540 | = | 0.0% |
| Current assets | 29/58 | €75,699 | €61,346 | -€14,353 | -19.0% |
| Stocks and contracts in progress | 3 | €21,253 | €31,360 | +€10,107 | +47.6% |
| Stocks | 30/36 | €21,253 | €31,360 | +€10,107 | +47.6% |
| Amounts receivable within one year | 40/41 | €6,571 | €9,557 | +€2,986 | +45.4% |
| Other amounts receivable | 41 | €6,571 | €9,557 | +€2,986 | +45.4% |
| Cash at bank and in hand | 54/58 | €47,874 | €20,429 | -€27,445 | -57.3% |
| Total equity and liabilities | 10/49 | €249,578 | €230,989 | -€18,590 | -7.4% |
| Equity | 10/15 | €38,573 | €37,814 | -€759 | -2.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,313 | €23,554 | -€759 | -3.1% |
| Amounts payable | 17/49 | €211,006 | €193,175 | -€17,831 | -8.5% |
| Amounts payable after more than one year | 17 | €146,592 | €139,407 | -€7,185 | -4.9% |
| Financial debts | 170/4 | €146,592 | €139,407 | -€7,185 | -4.9% |
| Amounts payable within one year | 42/48 | €64,414 | €53,768 | -€10,646 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €6,942 | €7,185 | +€243 | +3.5% |
| Trade debts | 44 | €41,788 | €14,825 | -€26,964 | -64.5% |
| Suppliers | 440/4 | €41,788 | €14,825 | -€26,964 | -64.5% |
| Taxes, remuneration and social security | 45 | €15,541 | €27,258 | +€11,717 | +75.4% |
| Taxes | 450/3 | €15,541 | €22,048 | +€6,507 | +41.9% |
| Remuneration and social security | 454/9 | - | €5,210 | +€5,210 | |
| Other amounts payable | 47/48 | €143 | €4,500 | +€4,357 | +3,046% |
| Remuneration, social security and pensions | 62 | -€140 | - | +€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,237 | €4,237 | = | 0.0% |
| Other operating charges | 640/8 | €3,770 | €1,260 | -€2,510 | -66.6% |
| Gross operating margin | 9900 | €32,950 | €15,898 | -€17,052 | -51.8% |
| Operating profit (loss) | 9901 | €25,083 | €10,401 | -€14,683 | -58.5% |
| Financial income | 75/76B | €1 | €5 | +€4 | +341% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +341% |
| Financial charges | 65/66B | €8,764 | €10,124 | +€1,359 | +15.5% |
| Recurring financial charges | 65 | €8,764 | €10,124 | +€1,359 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €16,320 | €282 | -€16,038 | -98.3% |
| Income taxes | 67/77 | €1,392 | €1,041 | -€351 | -25.2% |
| Profit (loss) for the period | 9904 | €14,928 | -€759 | -€15,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,928 | -€759 | -€15,687 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.