Prachtech: 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.
Prachtech
Largest movements
- Deferred charges and accrued income +€28,494
new in 2025: €28,494
- Cash -€21,676
down €21,676 (-32.1%), from €67,628 to €45,952
mainly Deferred charges and accrued income (-€28,494) and Contributions, distributions and other (-€18,000)
- Receivables within one year -€8,631
down €8,631 (-16.6%), from €52,040 to €43,410
of which Other amounts receivable: -€5,182
- Other debts -€11,468
no longer reported in 2025 (was €11,468)
- Reserves +€8,992
up €8,992 (+5.3%), from €168,171 to €177,164
- Gross operating margin -€17,233
down €17,233 (-28.1%), from €61,396 to €44,163
- Taxes +€6,289
new in 2025: €6,289
- Depreciation -€690
down €690 (-8.1%), from €8,572 to €7,882
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 | €190,265 | €188,429 | -€1,837 | -1.0% |
| Fixed assets | 21/28 | €70,598 | €70,573 | -€25 | 0.0% |
| Tangible fixed assets | 22/27 | €70,598 | €70,573 | -€25 | 0.0% |
| Plant, machinery and equipment | 23 | €4,319 | €10,512 | +€6,194 | +143.4% |
| Furniture and vehicles | 24 | €4,057 | €3,172 | -€885 | -21.8% |
| Other tangible fixed assets | 26 | €62,222 | €56,889 | -€5,333 | -8.6% |
| Current assets | 29/58 | €119,668 | €117,856 | -€1,812 | -1.5% |
| Amounts receivable within one year | 40/41 | €52,040 | €43,410 | -€8,631 | -16.6% |
| Trade receivables | 40 | €3,449 | - | -€3,449 | |
| Other amounts receivable | 41 | €48,592 | €43,410 | -€5,182 | -10.7% |
| Cash at bank and in hand | 54/58 | €67,628 | €45,952 | -€21,676 | -32.1% |
| Deferred charges and accrued income | 490/1 | - | €28,494 | +€28,494 | |
| Total equity and liabilities | 10/49 | €190,265 | €188,429 | -€1,837 | -1.0% |
| Equity | 10/15 | €169,171 | €178,164 | +€8,992 | +5.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €168,171 | €177,164 | +€8,992 | +5.3% |
| Distributable reserves | 133 | €168,171 | €177,164 | +€8,992 | +5.3% |
| Amounts payable | 17/49 | €21,094 | €10,265 | -€10,829 | -51.3% |
| Amounts payable within one year | 42/48 | €12,634 | €551 | -€12,084 | -95.6% |
| Trade debts | 44 | €1,166 | €551 | -€615 | -52.8% |
| Suppliers | 440/4 | €1,166 | €551 | -€615 | -52.8% |
| Other amounts payable | 47/48 | €11,468 | - | -€11,468 | |
| Accrued charges and deferred income | 492/3 | €8,460 | €9,714 | +€1,254 | +14.8% |
| Non-recurring operating income | 76A | €1,600 | €1,650 | +€50 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,572 | €7,882 | -€690 | -8.1% |
| Other operating charges | 640/8 | €3,000 | €3,000 | = | 0.0% |
| Gross operating margin | 9900 | €61,396 | €44,163 | -€17,233 | -28.1% |
| Operating profit (loss) | 9901 | €49,824 | €33,281 | -€16,543 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €49,824 | €33,281 | -€16,543 | -33.2% |
| Income taxes | 67/77 | - | €6,289 | +€6,289 | |
| Profit (loss) for the period | 9904 | €49,824 | €26,992 | -€22,832 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,824 | €26,992 | -€22,832 | -45.8% |
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 11 October 2026 via checked.be.