PRACHA: 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.
PRACHA
Largest movements
- Receivables within one year -€60,510
down €60,510 (-35.7%), from €169,669 to €109,160
of which Other amounts receivable: -€51,734
- Tangible fixed assets +€28,468
up €28,468 (+20.6%), from €138,215 to €166,683
of which Furniture and vehicles: +€34,465
- Deferred charges and accrued income +€7,380
new in 2024: €7,380
- Profit (loss) carried forward -€23,655
down €23,655 (-2.0%), from -€1.2m to -€1.2m
- Accrued charges and deferred income -€11,650
no longer reported in 2024 (was €11,650)
- Trade debts +€11,208
up €11,208 (+91.9%), from €12,190 to €23,398
- Gross operating margin -€29,277
down €29,277 (-61.7%), from €47,463 to €18,186
- Staff costs -€18,331
down €18,331 (-71.3%), from €25,697 to €7,366
- Depreciation +€9,582
up €9,582 (+55.1%), from €17,402 to €26,985
- Other operating charges +€8,999
up €8,999 (+150%), from €6,002 to €15,001
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,386 | €291,846 | -€24,540 | -7.8% |
| Fixed assets | 21/28 | €138,215 | €166,683 | +€28,468 | +20.6% |
| Tangible fixed assets | 22/27 | €138,215 | €166,683 | +€28,468 | +20.6% |
| Land and buildings | 22 | €42,588 | €39,720 | -€2,868 | -6.7% |
| Plant, machinery and equipment | 23 | €42,060 | €38,932 | -€3,128 | -7.4% |
| Furniture and vehicles | 24 | €53,567 | €88,031 | +€34,465 | +64.3% |
| Current assets | 29/58 | €178,171 | €125,163 | -€53,008 | -29.8% |
| Stocks and contracts in progress | 3 | €1,874 | €1,455 | -€419 | -22.3% |
| Stocks | 30/36 | €1,874 | €1,455 | -€419 | -22.3% |
| Amounts receivable within one year | 40/41 | €169,669 | €109,160 | -€60,510 | -35.7% |
| Trade receivables | 40 | €13,095 | €4,320 | -€8,775 | -67.0% |
| Other amounts receivable | 41 | €156,574 | €104,840 | -€51,734 | -33.0% |
| Cash at bank and in hand | 54/58 | €6,628 | €7,168 | +€540 | +8.1% |
| Deferred charges and accrued income | 490/1 | - | €7,380 | +€7,380 | |
| Total equity and liabilities | 10/49 | €316,386 | €291,846 | -€24,540 | -7.8% |
| Equity | 10/15 | €292,104 | €268,448 | -€23,655 | -8.1% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,207,896 | -€1,231,552 | -€23,655 | -2.0% |
| Amounts payable | 17/49 | €24,282 | €23,398 | -€884 | -3.6% |
| Amounts payable within one year | 42/48 | €12,632 | €23,398 | +€10,766 | +85.2% |
| Trade debts | 44 | €12,190 | €23,398 | +€11,208 | +91.9% |
| Suppliers | 440/4 | €12,190 | €23,398 | +€11,208 | +91.9% |
| Taxes, remuneration and social security | 45 | €442 | - | -€442 | |
| Remuneration and social security | 454/9 | €442 | - | -€442 | |
| Accrued charges and deferred income | 492/3 | €11,650 | - | -€11,650 | |
| Remuneration, social security and pensions | 62 | €25,697 | €7,366 | -€18,331 | -71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,402 | €26,985 | +€9,582 | +55.1% |
| Other operating charges | 640/8 | €6,002 | €15,001 | +€8,999 | +150% |
| Gross operating margin | 9900 | €47,463 | €18,186 | -€29,277 | -61.7% |
| Operating profit (loss) | 9901 | -€1,638 | -€31,165 | -€29,527 | -1,802% |
| Financial income | 75/76B | €7,541 | €7,666 | +€125 | +1.7% |
| Recurring financial income | 75 | €7,541 | €7,666 | +€125 | +1.7% |
| Financial charges | 65/66B | €145 | €155 | +€11 | +7.5% |
| Recurring financial charges | 65 | €145 | €155 | +€11 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €5,758 | -€23,655 | -€29,413 | |
| Profit (loss) for the period | 9904 | €5,758 | -€23,655 | -€29,413 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,758 | -€23,655 | -€29,413 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.