Pracsys: 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.
Pracsys
Largest movements
- Cash +€17,134
up €17,134, from €0 to €17,134
mainly Depreciation (+€16,085) and Deferred charges and accrued income (+€10,913)
- Tangible fixed assets -€16,085
down €16,085 (-26.5%), from €60,769 to €44,684
of which Leasing and similar rights: -€12,893
- Deferred charges and accrued income -€10,913
down €10,913 (-95.0%), from €11,493 to €580
- Receivables within one year +€5,148
up €5,148 (+67.9%), from €7,585 to €12,733
of which Trade receivables: +€4,176
- Debts after one year -€12,228
down €12,228 (-27.6%), from €44,248 to €32,020
- Trade debts +€6,632
up €6,632 (+56.1%), from €11,828 to €18,459
- Tax, wage and social debts +€3,607
up €3,607 (+27.8%), from €12,972 to €16,579
of which Taxes: +€4,278
- Short-term financial debts -€3,533
down €3,533 (-100%), from €3,533 to €0
- Gross operating margin +€15,175
up €15,175 (+154%), from €9,851 to €25,026
- Other operating charges -€5,422
down €5,422 (-57.9%), from €9,369 to €3,947
- Depreciation +€3,911
up €3,911 (+32.1%), from €12,174 to €16,085
- Financial charges -€673
down €673 (-11.9%), from €5,676 to €5,003
of which Financial charges: -€673
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 | €79,887 | €75,172 | -€4,715 | -5.9% |
| Fixed assets | 21/28 | €60,809 | €44,724 | -€16,085 | -26.5% |
| Tangible fixed assets | 22/27 | €60,769 | €44,684 | -€16,085 | -26.5% |
| Furniture and vehicles | 24 | €4,806 | €2,061 | -€2,744 | -57.1% |
| Leasing and similar rights | 25 | €55,516 | €42,623 | -€12,893 | -23.2% |
| Other tangible fixed assets | 26 | €448 | €0 | -€448 | -100% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €19,078 | €30,448 | +€11,370 | +59.6% |
| Amounts receivable within one year | 40/41 | €7,585 | €12,733 | +€5,148 | +67.9% |
| Trade receivables | 40 | €4,972 | €9,148 | +€4,176 | +84.0% |
| Other amounts receivable | 41 | €2,614 | €3,585 | +€972 | +37.2% |
| Cash at bank and in hand | 54/58 | €0 | €17,134 | +€17,134 | |
| Deferred charges and accrued income | 490/1 | €11,493 | €580 | -€10,913 | -95.0% |
| Total equity and liabilities | 10/49 | €79,887 | €75,172 | -€4,715 | -5.9% |
| Equity | 10/15 | -€5,521 | -€5,645 | -€124 | -2.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,101 | €7,101 | = | 0.0% |
| Distributable reserves | 133 | €7,101 | €7,101 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,622 | -€17,746 | -€124 | -0.7% |
| Amounts payable | 17/49 | €85,408 | €80,817 | -€4,591 | -5.4% |
| Amounts payable after more than one year | 17 | €44,248 | €32,020 | -€12,228 | -27.6% |
| Financial debts | 170/4 | €44,248 | €32,020 | -€12,228 | -27.6% |
| Amounts payable within one year | 42/48 | €40,063 | €47,753 | +€7,689 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €11,731 | €12,228 | +€497 | +4.2% |
| Financial debts | 43 | €3,533 | €0 | -€3,533 | -100% |
| Credit institutions | 430/8 | €3,533 | €0 | -€3,533 | -100% |
| Trade debts | 44 | €11,828 | €18,459 | +€6,632 | +56.1% |
| Suppliers | 440/4 | €11,828 | €18,459 | +€6,632 | +56.1% |
| Taxes, remuneration and social security | 45 | €12,972 | €16,579 | +€3,607 | +27.8% |
| Taxes | 450/3 | €11,501 | €15,779 | +€4,278 | +37.2% |
| Remuneration and social security | 454/9 | €1,471 | €799 | -€671 | -45.6% |
| Other amounts payable | 47/48 | - | €487 | +€487 | |
| Accrued charges and deferred income | 492/3 | €1,097 | €1,044 | -€53 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,174 | €16,085 | +€3,911 | +32.1% |
| Other operating charges | 640/8 | €9,369 | €3,947 | -€5,422 | -57.9% |
| Non-recurring operating charges | 66A | €266 | €0 | -€266 | -100% |
| Gross operating margin | 9900 | €9,851 | €25,026 | +€15,175 | +154% |
| Operating profit (loss) | 9901 | -€11,958 | €4,994 | +€16,952 | |
| Financial income | 75/76B | €180 | €167 | -€13 | -7.4% |
| Recurring financial income | 75 | €180 | €167 | -€13 | -7.4% |
| Financial charges | 65/66B | €5,676 | €5,003 | -€673 | -11.9% |
| Recurring financial charges | 65 | €5,676 | €5,003 | -€673 | -11.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€17,453 | €158 | +€17,611 | |
| Income taxes | 67/77 | €169 | €282 | +€113 | +66.8% |
| Profit (loss) for the period | 9904 | -€17,622 | -€124 | +€17,498 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,622 | -€124 | +€17,498 | +99.3% |
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 26 October 2026 via checked.be.